Maria Rykaczewski
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Main Campus PO BOX 873606 Tempe, AZ 85287-3606
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Mail code: 3606Campus: Tempe
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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.
- Ph.D. Emory University 2013
- B..A. Mercer University 2008
- Disclosure of Financial Information in Global Capital Markets
- International Accounting
- Economic Consequences of Accounting Regulation
- The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms? (dissertation paper). 2016. The Accounting Review 91, no. 4: 1257-1283. https://doi.org/10.2308/accr-51340
- Deviations from the Mandatory Adoption of IFRS in the European Union: Incentives, Standards, and Compliance. Co-authored with Grace Pownall, Emory University. 2018. Contemporary Accounting Research 35, no. 2: 1029-1066. https://doi.org/10.1111/1911-3846.12415
- International Accounting and Auditing Standards Adoption in Non-EU Eastern European Countries: Review of Regulations and Literature. Co-authored with Maya Thevenot, Florida Atlantic University, and Maria Vulcheva, Florida International University. 2022. Journal of International Accounting Research 21, no. 1: 77-100. https://doi.org/10.2308/JIAR-2021-104
- International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature. Co-authored with Maya Thevenot, Florida Atlantic University, and Maria Vulcheva, Florida International University. 2022. Journal of International Accounting Research 21, no. 2: 151-177. https://doi.org/10.2308/JIAR-2022-011
- Informativeness vs. Opportunism: Evidence from the Choice of GAAP for Parent Company Accounts of IFRS Adopters in the UK. Co-authored with Irene Karamanou, University of Cyprus, Grace Pownall, Emory University, and Rachna Prakash, the University of Mississippi. Forthcoming in The International Journal of Accounting. https://doi.org/10.1142/S1094406025430024
- Regulation Takes a Back Seat to Business Concerns: International Evidence from Stock Exchange Demutualization.1 Co-authored with Shawn Huang, Arizona State University, Min Kim, Sogang University, and Maria Vulcheva, Florida International University. 2025. The Review of Accounting Studies. https://doi.org/10.1007/s11142-024-09863-3
- European Firms’ Delisting Around Major Regulatory Shocks: The Cost-Benefit Tradeoff of the Financial Services Action Plan. Co-authored with Elizabeth Gutierrez, Universidad de Chile, and Maria Vulcheva, Florida International University. 2024. Journal of International Accounting Research. https://doi.org/10.2308/JIAR-2024-030
Working papers:
- “What Makes the Impairment Rules Under IFRS Better than US GAAP? Insights from Quarterly Impairment and Reversal Data.” Co-authored with Matthew Baugh, Chang Woo (Mark) Hong, and Phil Lamoreaux (Arizona State University) (under review). This paper received the Best Paper Award at the IAS Midyear Meeting 2025.
- “The Relationship between Country Factors and Financial Reporting Quality: The Mediating Role of Audit Market Characteristics.” Co-authored with Steve Kaplan, Arizona State University, and Junjun Liu, The University of Alabama in Huntsville.
- “Does the source matter? Impact of data sources on empirical accounting research findings in international samples.” Co-authored with Junjun Liu, The University of Alabama in Huntsville (revising for 3rd round at JIAR).
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“Recurring non-operating events: Examination of the determinants of frequent
impairments” with Junjun Liu, The University of Alabama in Huntsville (under review).Work in progress:
- “Artificial Intelligence Regulation and Firm Competitiveness: Evidence from the European Union’s AI Act” with Elizabeth Gutierrez, Univ. de Chile, and Maria Vulcheva, Florida International Univ.
- “Stock Market Concentration and Audit Fees: Do Supply-Chain Theories Predict Audit Market Pricing?” with Shawn Huang, Arizona State University, and Maria Vulcheva, Florida International University.
- “The value of comparable reporting standards” with Elizabeth Gutierrez, Universidad de Chile, Ole-Kristian Hope, University of Toronto, and Maria Vulcheva, Florida International University.
Courses
2026 Spring
| Course Number | Course Title |
|---|---|
| ACC 310 | Intermediate Accounting |
| ACC 310 | Intermediate Accounting |
| ACC 591 | Seminar |
| ACC 591 | Seminar |
| ACC 591 | Seminar |
| ACC 591 | Seminar |
| ACC 570 | Professional Responsibilities |
| ACC 310 | Intermediate Accounting |
2025 Fall
| Course Number | Course Title |
|---|---|
| ACC 588 | Professional Accounting Resrch |
| ACC 588 | Professional Accounting Resrch |
| ACC 588 | Professional Accounting Resrch |
2025 Spring
| Course Number | Course Title |
|---|---|
| ACC 310 | Intermediate Accounting |
| ACC 310 | Intermediate Accounting |
2024 Fall
| Course Number | Course Title |
|---|---|
| ACC 588 | Professional Accounting Resrch |
| ACC 591 | Seminar |
| ACC 591 | Seminar |
| ACC 588 | Professional Accounting Resrch |
| ACC 591 | Seminar |
| ACC 588 | Professional Accounting Resrch |
2023 Fall
| Course Number | Course Title |
|---|---|
| ACC 588 | Professional Accounting Resrch |
| ACC 588 | Professional Accounting Resrch |
| ACC 591 | Seminar |
| ACC 591 | Seminar |
| ACC 591 | Seminar |
2022 Fall
| Course Number | Course Title |
|---|---|
| ACC 588 | Professional Accounting Resrch |
| ACC 588 | Professional Accounting Resrch |
| ACC 591 | Seminar |
| ACC 591 | Seminar |
| ACC 591 | Seminar |
2021 Fall
| Course Number | Course Title |
|---|---|
| ACC 591 | Seminar |
| ACC 588 | Professional Accounting Resrch |
| ACC 588 | Professional Accounting Resrch |
| ACC 591 | Seminar |
| ACC 591 | Seminar |
Arizona State University: 2013-present.