Andrew Sutherland

Andrew Sutherland is an Associate Professor of Accounting at the MIT Sloan School of Management. His research focuses on financial institutions, and covers three broad areas: (1) how entrepreneurs and privately held firms obtain credit; (2) information sharing and technology adoption; and (3) auditing and financial misconduct. His work is published in top accounting, finance, and management journals, and has won multiple major awards. Sutherland previously worked as a consultant advising companies throughout the U.S. and Latin America on valuation, investment policy, performance measurement, and executive compensation. He holds a PhD from the University of Chicago and an MBA from Carnegie Mellon University. He obtained a Bachelor of Commerce degree from York University, where he was MVP of the Cross Country team and an Academic All Canadian in Track & Field.

The Proposed California Billionaire Wealth Tax Produces Inequities and Adverse Incentives

California’s proposed wealth tax on billionaires will struggle to accurately value and tax the wealth of California’s richest. Rather than fund the state’s massive budgetary commitments, the bill may drive away its largest taxpayers, write Ray Ball and Andrew Sutherland.

US Deregulation Should Target Occupational Delicensing Next

State occupational-licensing requirements have ballooned over the past decades to cover seemingly nonsensical professions, raising barriers to entry and costs for consumers. Ray Ball, S.P. Kothari, and Andrew Sutherland argue that the current deregulatory movement in the United States should target these regulations next.

Latest news