Faculty & Research

Faculty and Executive Leadership Directory

Panos N. Patatoukas

Associate Professor with Tenure
Distinguished Teaching Fellow
Haas Accounting Group
Email: click on the envelope icon below for full email address
Academic Status: On duty
Personal Homepage: http://panos.som.googlepages.com/
Curriculum Vitae (in PDF format, Acrobat Reader required)
LinkedIn Profile


  • Ph.D., Accounting and Finance, Yale University, December 2010
  • MPhil., Management, Yale University, 2008.
  • MA, Management, Yale University, 2007.
  • MSc, Accounting and Finance, London School of Economics & Political Science, Highest Distinction, 2004.
  • E.U. Erasmus Fellow, Lancaster University Management School, 2003.
  • BA, Accounting and Finance, Athens University of Economics & Business, Summa Cum Laude and Valedictorian 2003.

Positions Held

At Haas since 2010:

  • Associate Professor with Tenure (Step I.5), July 2016−Present.
  • Barbara and Gerson Bakar Faculty Fellow, July 2015−June 2016.
  • Schwabacher Faculty Fellow, July 2013−June 2014.
  • Assistant Professor, July 2010−June 2016.

Current Research and Interests

  • Financial Statement Analysis (FSA) and corporate valuation.
  • Cross-industry economic links and value creation along the supply chain.
  • Properties of financial accounting data and corporate financial reporting practices.
  • Forecasting economic activity at the firm-level and at the macro-level using financial accounting data.
  • Measurement of macroeconomic activity in the National Income and Product Accounts.

Selected Papers and Publications

  • “Customer-Base Concentration: Implications for Audit Pricing and Quality” with Gopal
    Krishnan and doctoral student Annika Wang.

    • Forthcoming in the Journal of Management Accounting Research : 2018.
  • “Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence” published in The Accounting Review 92 (4): 2017.
  • “From Micro to Macro: Does Conditional Conservatism Aggregate up in the National Income and Product Accounts?” published in the Journal of Financial Reporting 1 (2): 2016.
  • “Asymmetrically Timely Loss Recognition and the Accrual Anomaly, Discussion of Konstantinidi et al.” published in Abacus 52 (1): 2016.
  • “Placebo Tests of Conditional Conservatism” published in The Accounting Review 91 (2): 2016.
  • “Customer-Base Concentration and Inventory Efficiencies: Evidence from the Manufacturing Sector” published in the Production and Operations Management Journal 25 (2): 2016.


  • Financial Information Analysis and Valuation, MBA Program.
  • Interdisciplinary Capital Markets Research in Law, Accounting, and Finance, PhD Program.
  • Empirical Capital Markets Research, PhD Program

Honors and Awards

Teaching awards

  • Earl F. Cheit Award for Excellence in Teaching, 2011-12, 2014-5, 2016-7. The Earl F. Cheit Award for Excellence in Teaching is the highest teaching award bestowed upon instructors by the MBA students at Berkeley-Haas.

Research Awards

  • Recipient of the 2017 Notable Contributions to Accounting Literature Award.
  • Presented by the American Accounting Association (AAA) and sponsored by the American Institute of Certified Public Accountants (AICPA).
  • Barbara and Gerson Bakar Faculty Fellow, April 2014. Dean’s Award for a record of accomplishment at Berkeley-Haas.
  • Hellman Fellows Fund Award for Distinction in Research, May 2013. Award for distinction in research bestowed upon Assistant Professors by the Chancellor of U.C. Berkeley.
  • Schwabacher Award for Distinction in Research and Teaching, February 2012.
  • Highest honor for distinction in research and teaching bestowed upon Assistant Professors at Berkeley-Haas.
  • Recipient of the 2011 Competitive Manuscript Award. The Competitive Manuscript Award encourages research among members of the American Accounting Association and associate members who have earned their PhD within the past five years. The winner is chosen in a blind review.

Other Awards

  • San Francisco Business Times’ 40 Under 40 Class of 2017.
  • Top-10 Business School Professor Under 40, May 2015. Selected by Fortune.
  • World’s Best-40 Business School Professor Under 40, April 2015. Selected by Poets & Quants.

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