Maria (Wieczynska) Rykaczewski is a clinical associate professor at the School of Accountancy at W. P. Carey School of Business at Arizona State University. She joined ASU in 2013. Professor Rykaczewski researches international financial reporting issues. Her projects examine the effect of regulation, enforcement, and other country-level and exchange-specific features on the quality of financial reporting and auditing. In her work, she also looks at the implementation of International Financial Reporting Standards (IFRS) with a focus on the costs and the effectiveness of implementing global reporting standards at the national level. Her research has been published in The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, the International Journal of Accounting, and the Journal of International Accounting Research. Her project was also highlighted in the Oxford Business Law Blog. She received multiple teaching awards and excellence in reviewing awards. She also co-chaired the Deloitte Trueblood Seminar for Professors and the International Accounting Section Midyear Meeting conferences. Before joining ASU, Professor Rykaczewski completed her PhD at Emory University.
Disclosure of Financial Information in Global Capital Markets
International Accounting
Economic Consequences of Accounting Regulation
Publications
"The Big Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?" (Dissertation, supervised by Grace Pownall, Emory University (The Accounting Review)
"Deviations from the Mandatory Adoption of IFRS in the European Union: Incentives, Standards, and Compliance” with Grace Pownall, Emory University (Contemporary Accounting Research)
"International Accounting and Auditing Standards Adoption in Non-EU Eastern European Countries: Review of Regulations and Literature" with Maya Thevenot, Florida Atlantic University, and Maria Vulcheva, Florida International University (forthcoming at the Journal of International Accounting Research)
"International Accounting and Auditing Standards Adoption in the EU Eastern European Countries: Review of Regulations and Literature" with Maya Thevenot, Florida Atlantic University, and Maria Vulcheva, Florida International University - (forthcoming at the Journal of International Accounting Research)
"Exchange Demutualization, Firm Liquidity and Timely Loss Recognition" with Shawn Huang, Arizona State University, Min KIm, Central Connecticut State University, and Maria Vulcheva, Florida International University
"The cost-benefit tradeoff of security markets regulation: European firms’ delisting around major regulatory shocks" with Elizabeth Gutierrez, Florida International University, and Maria Vulcheva, Florida International University
Research Activity
“Exchange Demutualization, Firm Liquidity and Timely Loss Recognition” with Shawn Huang, Arizona State University, Min KIm, Central Connecticut State University, and Maria Vulcheva, Florida International University
“How Badly Do Firms Want to Avoid IFRS? IFRS Adoption and Firms’ Delisting Decisions” with Elizabeth Gutierrez, Florida International University, and Maria Vulcheva, Florida International University
“Choice of GAAP: Evidence from the Group and Company Accounts of UK Firms – A Machine Learning Approach” with Irene Karamanou, University of Cyprus, Grace Pownall, Emory University, and Rachna Prakash, the University of Mississippi.
