Nerissa C. Brown

Associate Professor

Department: Accounting & MIS
Campus Address: Department of Accounting & MIS, 226 Purnell Hall, Alfred Lerner College of Business & Economics, University of Delaware
Newark, DE 19716
Phone: 302-831-0209


Nerissa Brown is an associate professor of accounting at the Alfred Lerner College of Business & Economics at the University of Delaware. Prior to joining the Lerner College, she served on the faculties of the University of Southern California and Georgia State University. Professor Brown's research focuses on corporate disclosure and financial reporting issues. Specifically, her research examines the determinants and economic consequences of corporate disclosure and financial reporting strategies, and the effect of behavioral biases on the disclosure and use of accounting information by capital market participants. 

Her research has been published in the Journal of Accounting Research, Review of Accounting StudiesManagement Science, Journal of Business, Finance & Accounting, and Journal of Accounting and Public Policy. In addition, her research has been featured in the national and international media including The New York Times, The Wall Street Journal's MarketWatch, Wall Street Journal Live, TheStreet.Com, Institutional Money, and Crain’s New York Business, among others.


  • Ph.D., Accounting, Robert H. Smith School of Business, University of Maryland
  • M.S., Accounting (Distinction), University of the West Indies, Jamaica
  • B.S., Accounting (First Class Honors), University of the West Indies, Jamaica




  • Brown, N. and T. Christensen. 2014. “The quality of street cash flow from operations,” Review of Accounting Studies 19 (2): 913-954.
  • Brown, N., K. Wei, and R. Wermers. 2014. “Analyst recommendations, mutual fund herding, and overreaction in stock prices,” Management Science 60 (1): 1-20. [Lead Article]
  • Brown, N. [Lead Author], C. Pott, and A. Wömpener. 2014. “The effect of internal control and risk management regulation on earnings quality: Evidence from Germany,” Journal of Accounting and Public Policy 33 (1): 1-31. [Lead Article]
  • Brown, N., T. Christensen, W. Elliott, and R. Mergenthaler. 2012. “Investor sentiment and pro forma earnings disclosures,” Journal of Accounting Research 50 (1): 1 – 40.
  • Brown, N., T. Christensen, and W. Elliott. 2012. “The timing of quarterly ‘pro forma’ earnings announcements,” Journal of Business, Finance & Accounting 39 (3/4): 315-359.
  • Brown, N., and M. Kimbrough. 2011. “Intangible investment and the importance of firm-specific factors in the determination of earnings,” Review of Accounting Studies 16 (3): 539 – 573.

Awards & Honors

  • FASB Faculty Program, 2013
  • Deloitte Foundation/FSA Faculty Consortium, 2013
  • Faculty Research Visit Grant, German Academic Exchange Service, 2007
  • AAA New Faculty Consortium Fellow, 2006
  • Best Paper Award, Center for Corporate Reporting & Governance Conference, 2004
  • Allan N. Nash Outstanding Doctoral Student Award, Smith School of Business, 2004
  • Allen J. Krowe Award for Teaching Excellence, Smith School of Business, 2004
  • AAA/Deloitte & Touche/J. Michael Cook Doctoral Consortium Fellow, 2002
  • Top 25 Most Downloaded Journal of Accounting and Public Policy Article (Brown, Pott, and Wömpener 2014)
  • Social Science Research Network (SSRN) Top Ten Downloads (Multiple papers)
  • Reviewer: Contemporary Accounting Research, Journal of Accounting, Auditing & Finance, Journal of Business Finance & Accounting, Journal of Accounting and Public Policy
  • AAA FARS Southeast Regional Coordinator, 2013 - 2014
  • Notable & Distinguished Contributions to Accounting Literature Award Screening Committee, 2013 – 2014
  • Member, The PhD Project
  • Member, American Accounting Association, American Finance Association, European Accounting Association


  • Financial Accounting

The Lerner College is home to a state-of-the-art financial trading facility, the $1.5 million student-led Blue Hen Investment Club, a student-managed restaurant and hotel, a high-technology development center of a global bank and a start-up experience for students with new business ideas.

Undergraduate scholarships, made possible through the generosity of alumni and friends, enable us to support promising scholars. Here, Delaware Gov. Jack Markell and his mother, Leni Markell, join recipients of the William Markell Scholarship (center), which benefits students in Accounting and MIS.

The Institute for Financial Services Analytics is a collaboration between the Lerner College, UD's College of Engineering and JPMorgan Chase, and hosts events for academics and the business community designed to address consumer analytics and industry applications.

All Lerner College departments offer discovery learning experiences and emphasize data-based analytics to enrich the student experience. Here, students at Vita Nova, our award-winning restaurant run through HRIM, joined professional chefs and winemakers in hosting a 2014 Mid-Atlantic Wine and Food Festival event.

Lerner College faculty - like Meryl Gardner, whose research on foods and moods was recently published in the Journal of Consumer Psychology - are thought leaders who command attention from influential business audiences, economists and policy makers.

  • Alfred Lerner College of Business & Economics
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