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Pepa KRAFT

Professeur Associé

Comptabilité et Contrôle de Gestion

 Profile picture

Biographie

Pepa Kraft received her PhD in Accounting from the University of Chicago Booth School of Business, her M.Sc. in Banking and Finance from HEC University of Lausanne, and her B.Sc. with Honours in Accounting and Finance from the London School of Economics. Her research focuses on the role of accounting in credit markets, credit rating agencies, off-balance sheet financing and disclosure issues in financial reporting. She has taught courses on financial reporting and financial statement analysis at Chicago Booth, Stern and Wharton. Before joining academia, she has held posts at Deutsche Bank and JPMorgan in Corporate Equity Derivatives and Mergers & Acquisitions Advisory. She is a Chartered Financial Analyst and a member of the American Accounting Association and European Accounting Association. 

Articles scientifiques

Do Rating Agencies Cater? – Evidence from Rating-Based Contracts

Journal of Accounting and Economics, avril-mai 2015, vol. 59, n° 2-3, pp 264-283,

Rating Agency’s Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads

Accounting Review (The), mars 2015, vol. 90, n° 2, pp 641-674,

The Role of Accounting Accruals in Chinese Firms

China Accounting and Finance Review, 2014, vol. 16, n° 2, pp 148-154,

Financial Statement Comparability and Credit Risk

Review of Accounting Studies, 2013, vol. 18, n° 3, pp 783-823, (in coll. with S. KIM, S. G. RYAN)

Articles scientifiques

Do Rating Agencies Cater? – Evidence from Rating-Based Contracts

Journal of Accounting and Economics, avril-mai 2015, vol. 59, n° 2-3, pp 264-283,

Rating Agency’s Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads

Accounting Review (The), mars 2015, vol. 90, n° 2, pp 641-674,

The Role of Accounting Accruals in Chinese Firms

China Accounting and Finance Review, 2014, vol. 16, n° 2, pp 148-154,

Financial Statement Comparability and Credit Risk

Review of Accounting Studies, 2013, vol. 18, n° 3, pp 783-823, (in coll. with S. KIM, S. G. RYAN)

Formation

  • Ph.D., Audit & contrôle de gestion, The University of Chicago, Booth School of Business - USA
  • MSc Banking and Finance, HEC Lausanne - Suisse

Nominations académiques

Responsabilités académiques à HEC

  • 2017- Membre du GREGHEC, le laboratoire de recherche CNRS-HEC Paris HEC Paris
  • 2017- Professeur Associé, Comptabilité-Contrôle de Gestion HEC Paris

Responsabilités académiques externes

  • 2010-2017 Professeur Assistant, Comptabilité NYU Stern School of Business
  • 2012-2013 Professeur visitant The Wharton School, University of Pennsylvania

Activités scientifiques

Adhésion à l'organisation académique ou professionnelle

  • French Accounting Association
  • European Accounting Association
  • American Accounting Association

Activités scientifiques

  • 2014 FARS Editorial Committee (track “Debt Contracting and Credit Ratings“)
  • 2010-2015 CFA Charterholder, member of NYSSA
  • Ad hoc referee for Journal of Accounting Research; Journal of Accounting European Accounting Review; Review of Accounting Studies; Contemporary Accounting Research; Management Science; Accounting Horizons; The Accounting Review; Research Grants Council Hong Kong; Journal of Financial Reporting; Journal of Law, Finance Law Financial Accounting Reporting Section; American Accounting Association