Brian Miller

Brian Miller is the Sam Frumer Professor of Accounting at the Kelley School of Business at Indiana University. His research focuses on decision making by various capital market participants involved in reporting and using financial statement information – including managers, board members, regulators, and investors. Brian explores decision making through two primary lenses: (1) monitoring and (2) disclosure effectiveness. His research on monitoring examines the determinants of decision-making by directors and regulators, while his work on disclosure effectiveness examines the role of various disclosure characteristics (e.g., textual readability, reporting frequency, etc.) on investors’ trading decisions and price formation. Brian is an associate editor for Management Science and serves on several editorial boards. His research has been published in journals like The Accounting Review, Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research, Management Science, and Strategic Management Journal.