Barry Hettler

Education

• Ph.D. (Accounting), Kent State University
• MS (Accounting), SUNY Brockport
• BS (Accounting), SUNY Brockport

Research Interests

Dual-class firms, financial analysts, earnings quality, cost of capital, and valuation.

Biography

Dr. Barry Hettler is an assistant professor in the School of Accountancy at Ohio University. Prior to his academic career, Barry worked as an internal auditor at Xerox Corporation, focusing primarily on the production cycle, as well as at DeJoy, Knauf, and Blood, LLP, a regional public accounting firm located in Rochester, NY, where he conducted audits and reviews and prepared individual and business tax returns. After his time in industry and public accounting he pursued an advanced degree and received his PhD from Kent State University. Barry is a licensed Certified Public Accountant in New York State. 

Publications

• Hettler, Barry,Justyna Skomra and Arno Forst. 2023. "The Great Sell-side Sell-off: Early evidence of declining financial analyst coverage." Accounting Research Journal. 36(2/3): 290-305.
• Alam, Pervaiz, Barry Hettler, and Han Gao. 2021. “Accounting Downside Risk Measures and Credit Spreads.” Review of Accounting and Finance 20 (1): 103–20.  https://proxy.qualtrics.com/proxy/?url=https%3A%2F%2Fdoi.org%2F10.1108%2Fraf-08-2020-0244&token=l7uj1cus2uTIu4ztjXaC2TcUbIzs1CDwofU3WH%2BaBjU%3D .
• Hettler, Barry,Arno Forst, James Cordeiro, and Stacy Chavez. 2021. “Excess Insider Control and Corporate Social Responsibility: Evidence from Dual-Class Firms.” Journal of Accounting and Public Policy, July, 106877.  https://proxy.qualtrics.com/proxy/?url=https%3A%2F%2Fdoi.org%2F10.1016%2Fj.jaccpubpol.2021.106877&token=HSLlewITkp%2FB8XR7KkMBoCx9LqoEEq13JNAwXOMLyuQ%3D .
• Alam, Pervaiz, Xiaoling Pu, Barry Hettler,and Hai Lin. 2020. “The Pricing of Accruals Quality in Credit Default Swap Spreads.” Accounting & Finance, May.  https://proxy.qualtrics.com/proxy/?url=https%3A%2F%2Fdoi.org%2F10.1111%2Facfi.12368&token=A8dqSVJwGdzT4p2x870nXlotCHnvp1UAip%2FpGjZP9WY%3D .
• Forst, Arno, Barry Hettler,and Ran Ron Barniv. 2019. “Insider Ownership and Financial Analysts’ Information Environment: Evidence from Dual-Class Firms.” Journal of Accounting, Auditing & Finance 34 (1): 30–53.  https://proxy.qualtrics.com/proxy/?url=https%3A%2F%2Fdoi.org%2F10.1177%2F0148558x16670048&token=HZ4Iw4%2BvLXwBUQoFfO3XfXfm0J3t0hrKJmAEx%2BMg%2Fvg%3D .
• Forst, Arno, and Barry R. Hettler. 2019. “Disproportionate Insider Control and the Demand for Audit Quality.” Auditing: A Journal of Practice & Theory 38 (1): 171–91.  https://proxy.qualtrics.com/proxy/?url=https%3A%2F%2Fdoi.org%2F10.2308%2Fajpt-52038&token=uyuSypRd5Z09Wynho5%2BPX%2BRDZ71vvLzwKnSc8RYbLhQ%3D .
• Hettler, Barry, and Arno Forst. 2019. “Disproportionate Insider Control and Firm Performance.” Accounting & Finance 59 (2): 1101–30.  https://proxy.qualtrics.com/proxy/?url=https%3A%2F%2Fdoi.org%2F10.1111%2Facfi.12279&token=YfCwj10y8%2FJ1Zj0ukO%2FHbQceHvLqq5Nk1KPv2XesTgc%3D .
• Alam, Pervaiz, Xiaoling Pu, and Barry Hettler. 2018. “The Sensitivity of the Credit Default Swap Market to Financial Analysts’ Forecast Revisions.” Accounting & Finance 58 (3): 697–725.  https://proxy.qualtrics.com/proxy/?url=https%3A%2F%2Fdoi.org%2F10.1111%2Facfi.12235&token=cKzRW7I%2BupbaO8pxPJEaGJxNlUQ%2B6a8bnOX8dkgdzjg%3D .
• Hettler, Barry,Nonna Sorokina, Yertai Tanai, and David Booth. 2015. “Analyst Optimism in the Automotive Industry: A Post-Bailout Boost and Methodological Insights.” Journal of Data Science 13 (3): 473–94.  https://proxy.qualtrics.com/proxy/?url=https%3A%2F%2Fdoi.org%2F10.6339%2Fjds.201507_13%283%29.0004&token=jekabturcA6Gh9%2FHsFX%2BiPTvXkhq8t%2FtAsR7tDOkFac%3D .