Freshman class

Incentive pay

Mary Ellen Carter, associate professor of accounting

Ph.D., Massachusetts Institute of Technology

Representative publication: "The Role of Accounting in the Design of CEO Equity Compensation" (with L. Lynch and I. Tuna), The Accounting Review, March 2007

My research examines the interplay of executive pay and regulation. I consider the ways accounting rules, tax laws, and other regulations shape executive compensation, and explore whether compensation contracts merely enrich executives at their companies' expense or induce executives to act in the companies' best interests. I aim to answer the question: Do executive compensation contracts align the interests of executives and shareholders?