Maclean Gaulin
Contact
David Eccles School of Business
Spencer Fox Eccles Business Building
1655 East Campus Center Drive
Salt Lake City, UT 84112-8939
Phone: | (512) 524-9736 |
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Email: | mac.gaulin@utah.edu |
Web: | mgaulin.com |
Github: | github.com/gaulinmp |
Interests
Public narrative disclosures, information acquisition, information supply and demand, textual analysis.
Employment
University of Utah, David Eccles School of Business, Salt Lake City, UT, USA
Assistant Professor (2017 - Present)
Securities and Exchange Commission (SEC), Division of Economic and Risk Analysis (DERA), Washington DC, USA
IPA Visiting Financial Economist (2022 - 2023)
Publications
What Drives the Effectiveness of Social Distancing in Combating COVID-19 across U.S. States?
- with Nathan Seegert, Mu-Jeung Yang, 2024, Forthcoming at PLOS ONE
The Salience of Creditors' Interests and CEO Compensation
- with Brian Akins, Jonathan Bitting, and David De Angelis, 2024, conditionally accepted at Contemporary Accounting Research
The COVID-19 state sales tax windfall
- with Phil Dean, Mu-Jeung Yang, Nathan Seegert, 2023, International Tax and Public Finance
What Is the Active Prevalence of COVID-19?
- with Mu-Jeung Yang, Nathan Seegert, Adam Looney, Brian Orleans, Andrew T. Pavia, Kristina Stratford, Matthew Samore, and Steven Alder, 2023, Review of Economics and Statistics
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- with Matthew Samore et al., 2021, Emerging Infectious Diseases
Debt Contracting on Management
- with Brian Akins and David De Angelis. Journal of Finance, 2020 (SSRN)
Working Papers
Peering into Compensation Networks: A Holistic Approach, with Xiaoxia Peng, 2024
- Presented at Rice University, University of Miami, University of Notre Dame, University of Toronto
Disclosure of Protected Forward Looking Statements, with Daniela De la Parra and K. Ramesh, 2024
- Presented at the 2020 Lone Star Conference.
Information Revelation of Decentralized Crisis Management: Evidence from Natural Experiments on Mask Mandates, with Nathan Seegert, Mu-Jeung Yang, Francisco Navarro-Sanchez, 2023
Doing Good rather than Doing Well:What Stimulates Personal Data Sharing and Why?, with Nathan Seegert and Mu-Jeung Yang, 2022
- Presented at NBER Entrepreneurship Working Group
Risk Fact or Fiction: The information content of risk factor disclosures, 2019
- Presented at UC Boulder, University of British Columbia, University of Chicago, University of Utah, University of Rochester, Chapman University, UCLA, Southern Methodist University, Division of Economic and Risk Analysis (SEC).
Works in Progress
- OTC Market Disclosures and Assurance Effects on Information Environment, with Thomas Bourveau, Emmanuel De George, Atif Elahie, David Wang. Stage: Data collection and initial analyses
- Bank Call Report Disclosures and Geographic Risk Shifting, with Elizabeth Berger and Nathan Seegert. Stage: Data collection and initial analyses
Grants and Awards
2023: | Faculty Research Impact Award |
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2021: | $455,000 COVID-19 Economic Impact (Principal Investigator) |
2020: | $10,000,000 Health and Economic Recovery Outreach (Contract #AR3473)
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Teaching
University of Utah
Professional MBA Managerial Accounting (ACCTG 6001, 2024 reviews 93%)
Online MBA Managerial Accounting (ACCTG 6001)
EDGAR data in Python short-course (link)
Rice University
Financial Accounting (BUSI 305)
Service
University of Utah
Masters Curriculum Committee (2024-Present)
Utah Public Finance Conference Organizer (2024)
HERO Project Logistics and Planning ($10MM grant funded) (2020-2021)
Curriculum Committee (2020)
Ad hoc reviewer at The Accounting Review, Journal of Business Finance & Accounting, Journal of Corporate Finance, European Accounting Review, and PLOS ONE
Education
Rice University, Jesse H. Jones Graduate School of Business, Houston, TX USA
Ph.D., Accounting (2017)
Rose-Hulman Institute of Technology, Terre Haute, IN. (2003–2007)
B.S. Electrical Engineering (Summa cum-laude), Minor Economics
Presentations and Conferences
2025: | University of Oregon |
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2024: | Rice University Accounting Alumni Conference, Utah Public Finance Conference (organizer) |
2023: | University of Notre Dame |
2022: | University of Miami |
2021: | Rice University, Financial Accounting and Reporting Section Midyear Meeting (Discussant of Voluntary Performance Disclosures in the CD&A by Heidi A. Packard, Andrea Pawliczek, and A. Nicole Skinner; link) |
2020: | Utah Winter Accounting Conference (Discussant of Are Social Media Analysts Disrupting the Information Content of Sell-Side Analysts' Reports? by Michael Drake, James Moon, Brady Twedt, and James Warren; link) |
2019: | University of Colorado (Presentation), Midwest Finance Association Annual Meeting (Discussant of Too Much of a Good Thing? Risk Disclosure and Corporate Innovation by Shiu-Yik Au and Hongping Tan; SSRN), CARE Conference on Financial Regulation Effectiveness and the Role of Academic Research |
2018: | Rotman CPA Ontario Centre for Accounting Innovation Research Conference (Presentation), AAA New Faculty Consortium, Financial Accounting and Reporting Section Midyear Meeting, Summer Finance and Accounting Conference, Hebrew University |
2017: | University of British Columbia (Presentation), University of Chicago (Presentation), University of Utah (Presentation), University of Rochester (Presentation), Chapman University (Presentation), UCLA (Presentation), Southern Methodist University (Presentation), SEC Division of Economic and Risk Analysis (Presentation) |
2015: | Financial Accounting and Reporting Section Midyear Meeting. (Discussant of The Effect of Institutional Ownership on Firm Transparency and Information Production by Audra Boone and Joshua White; SSRN), Lone Star Accounting Conference |
2014: | Olin Business School conference. (Co-discussant of Textual Analysis and International Financial Reporting: Large Sample Evidence by Mark Lang and Lorien Stice-Lawrence; SSRN), AAA/Deloitte/J. Michael Cook Doctoral Consortium, Financial Accounting and Reporting Section Midyear Meeting, International Accounting section of the AAA, Lone Star Accounting Conference |
Updated: 2024-11-06