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Sarah L. Center Zechman PhD Candidate Accounting Department The Wharton School University of Pennsylvania 3620 Locust Walk, Suite 1300 Philadelphia, PA 19104, USA Email: szechman@wharton.upenn.edu Phone: (267) 975-9105 (cell) (215) 898-6944 (office)

Curriculum Vitae

Job Market Paper

The relation between voluntary disclosure and financial reporting: Evidence from synthetic leases

Academic Publication and Working Papers

Change in bonus contracts in the post-Sarbanes-Oxley era
Review of Accounting Studies, forthcoming with M.E. Carter and L. Lynch

Executive overconfidence and the slippery slope to fraud
with C. Schrand

Explicit relative performance evaluation in performance-vested equity grants
with M.E. Carter and C. Ittner

Research Interests

Firm Communication/Voluntary Disclosure
Financial Reporting Choices
Managerial Incentives