Delphine Samuels’s research focuses on financial reporting transparency, with an emphasis on governmental entities. Her recent work examines the incentives for financial disclosure at the state and local municipality levels, and the effects of transparency in governments’ procurement processes. Her work on the private sector examines the economics of corporate misreporting and how corporations substitute between different types of financial disclosures. Her research has appeared in the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, and various business media articles.
Prior to joining the University of Chicago, Samuels was an assistant professor at the MIT Sloan School of Management. Born in Switzerland, she holds a BS in management from the University of Lausanne. She earned her MAcc from the University of Southern California and gained experience as a senior auditor for Ernst & Young in Los Angeles. She received her PhD in accounting from the Wharton School of the University of Pennsylvania.