Full disclosure
Amy Hutton, associate professor of management
Ph.D., University of Rochester
Specialization: Financial reporting and business administration
Representative publication: “Best Practice: Four Rules for Taking Your
Message to Wall Street,” Harvard Business Review
The main focus of my work is to help chief financial officers develop a
strategic perspective with regards to their financial reporting and disclosure practices. Given the
current environment, with so many questions about the quality of financial reporting and the
credibility of management, this is a great opportunity for firms to step back, think about how their
accounting policies, financial presentations, and disclosure choices will create understanding and
reasonable expectations for investors. In my research I try to demonstrate a connection between the
cost of capital for a firm and its financial reporting and disclosure practices. My best experiences
in the classroom occur when I am teaching material that has come from my case writing or my
research.