​​​​​​​The Accounting Review, identified as one of the top three accounting journals in the world and a Financial Times Top-50 journal, has recently accepted Dr. Richard Cazier’s work in their September 2022 issue.

Cazier’s research, titled “The Information Content of Publicly Accessible Federal Court Documents," delves into the unintended outcomes of our country allowing public access to court documents.

“We have a tradition in the US of allowing public access to all federal court documents as a means of promoting transparency and fairness in the judicial process. My paper suggests that a likely unintended benefit of this policy is that investors can also more easily access information that helps them value the stocks of companies being sued in federal courts,” explained Cazier.

Cazier also emphasized that this benefit will become even greater if Congress eliminates costs associated with searching electronic federal court filings.

“My findings highlight the fact that improved investor access is another potential benefit of this rule change that really hadn’t been considered before.”

Cazier strives to generate thoughtful discussions in his classrooms, which his research enables him to accomplish. This publication is his third to be accepted by The Accounting Review.

“Publishing in The Accounting Review helps validate my efforts by confirming that other knowledgeable individuals consider my research to be important,” said Cazier.