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Robbie Moon

Thomas Williams-Wells Fargo Professor in Management

Associate Professor of Accounting; Area Chair, Accounting

robbie.moon@scheller.gatech.edu

404-894-4394

Vita

Academic Areas: Accounting

Suite: 440

Office: 4240

Biography

Robbie is an associate professor with research interests in financial accounting and auditing. He works on a variety of research topics relating to firms' voluntary and mandatory disclosures, nontraditional disclosures such as social media, and the intersection of audit and financial accounting research. Robbie's research often employs advanced analytical methods, such as machine learning and natural language processing techniques, and he has been published in all of the premier accounting journals.

Prior to entering academics, he worked for four years in the advisory practice at KPMG LLP in the firm's Atlanta office. Robbie previously held both CPA and CIA certifications.

When not working, he enjoys spending time with his wife, Lindsay, and his five children, James, Michael, Ann Marie, Elizabeth, and Andrew.

Education

Ph.D., Florida State University
M.B.A., Louisiana State University
B.S., Electrical Engineering, Louisiana State University

Teaching Interests

Robbie teaches a variety of classes at the undergraduate, graduate, and PhD level. Much of his focus is on analytics, including how to use analytics in to garner insights from accounting data and how to leverage unstructured data to extract business insights.

Research Interests

Robbie's research interests span a variety of topics including financial reporting, voluntary disclosure, auditing, and intermediaries. He often employes nontraditional data and advanced analytical techniques to shed novel insights on important questions. Specific areas of focus include:

Capital Markets
Voluntary Disclosure
Textual Analysis
Auditing
Social Media
Analysts
Business Press

Research Publications

Show Citations

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Year

Type

Year	Title	Journal	Author(s)	Type
2025	# Fail: Social media, firm distress, and going concern opinions	Firm Distress, and Going Concern Opinions (May 28, 2025)	Robbie Moon Eric Condie	Working Papers	View
2025	Income statement expense disaggregation	The Accounting Review	Justin Blann Robbie Moon	Published Papers	View
2025	Accounting for Cryptocurrencies	Journal of Accounting Research	Anderson, Chelsea Fang, Vivian Moon, Robbie Shipman, Jonathan	Published Papers	View
*Anderson, C. M., Fang, V. W., Moon Jr, J. R., & Shipman, J. E. (2025). Accounting for Cryptocurrencies. Journal of Accounting Research, (in press). https://doi.org/10.1111/1475-679X.70018**
2025	Post-litigation reporting conservatism	Review of Accounting Studies	Mark P. Kim Robbie Moon Spencer R. Pierce	Published Papers	View
2024	Classifying forecasts	The Accounting Review	Michael S Drake Robbie Moon James D Warren	Published Papers	View
2024	A Comparison of Artificial Intelligence and Human Responses in Audit Experiments.	Georgia Tech Scheller College of Business Research Paper No. 5036687	Nikki MacKenzie Robbie Moon Susan Rykowski Quinn Thomas Swanquist Robert Lowell Whited	Working Papers	View
MacKenzie, Nikki, James Moon, Susan Rykowski, Quinn Thomas Swanquist, and Robert Lowell Whited. “A Comparison of Artificial Intelligence and Human Responses in Audit Experiments.” Georgia Tech Scheller College of Business Research Paper No. 5036687, Nov. 26, 2024.
2024	Financial analysis on social media and disclosure processing costs: Evidence from Seeking Alpha	The Accounting Review	Enrique A Gomez Frank Heflin Robbie Moon James D Warren	Published Papers	View
2023	Out of the office: Market impacts of professional inattention	Georgia Tech Scheller College of Business Research Paper	Owen Davidson Michael S Drake Robbie Moon James Warren	Published Papers	View
2023	The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	Auditing: A Journal of Practice & Theory	Lawrence J Abbott William L Buslepp Robbie Moon Laura A Swenson	Published Papers	View
2023	Control variables in interactive models	Journal of Financial Reporting	Ed deHaan Robbie Moon Jonathan E Shipman Quinn T Swanquist Robert L Whited	Published Papers	View
2023	Do Accounting Firms Benefit from Human Capital Investments? Evidence from Centralized Training Facilities		Justin Blann Tyler J. Kleppe Robbie Moon	Under Review	View
2022	The Role of Executive Risk-Taking Incentives in Voluntary Disclosure Accuracy	Journal of Financial Reporting	Stephen P. Baginski John L. Campbell Robbie Moon James D. Warren	Published Papers	View
2022	Social media analysts and sell-side analyst research	Review of Accounting Studies	Michael S Drake Robbie Moon Brady J Twedt James D Warren	Published Papers	View
2022	On controlling for misstatement risk	Auditing: A Journal of Practice & Theory	Robbie Moon Jonathan E Shipman Quinn T Swanquist Robert L Whited	Published Papers	View
2022	Client consulting opportunities and the reemergence of Big 4 consulting practices: Implications for the audit market	The Accounting Review	Elizabeth N Cowle Tyler J Kleppe Robbie Moon Jonathan E Shipman	Published Papers	View
2022	Out of control: The (over) use of controls in accounting research	The Accounting Review	Robert L Whited Quinn T Swanquist Jonathan E Shipman Robbie Moon	Published Papers	View
2019	Do Clients Get What They Pay For? Evidence from Auditorand Engagement Fee Premiums	Contemporary Accounting Research	Robbie Moon Jonathan E Shipman Quinn Swanquist Robert L Whited	Published Papers	View
2019	Skin in the Game Personal Stock Holdings and Investors’ Response to Stock Analysis on Social Media	Review of Accounting Studies	John L. Campbell Matthew D. DeAngelis Robbie Moon	Published Papers	View
2019	Can Employee Stock Options Contribute to Less Risk-Taking?	Contemporary Accounting Research	Bruce Billings Robbie Moon Richard Morton Dana Wallace	Published Papers	View
2018	Disclosure “Scriptability”	The Accounting Research	Kristian Allee Matthew D. DeAngelis Robbie Moon	Published Papers	View
2018	A new era of voluntary disclosure? Empirical evidence on how employee postings on social media relate to future corporate disclosures	Accounting, Organizations and Society	Jeffrey Hales Robbie Moon Laura A. Swenson	Published Papers	View
2018	Lagged Earnings Asymmetry in a Firm-Year Measure of Accounting Conservatism	Journal of Financial Reporting	Bruce Billings Robbie Moon Richard Morton	Published Papers	View
2017	Employee Quality and Financial Reporting Outcomes	Journal of Accounting & Economics	Andrew C. Call John L. Campbell Dan S. Dhaliwal Robbie Moon	Published Papers	View
2016	There’s No Place Like Home: The Influence of Home-State Going-Concern Reporting Rates on Going-Concern Opinion Propensity and Accuracy	Auditing: A Journal of Practice & Theory	Allen D. Blay Robbie Moon Jeffrey S. Paterson	Published Papers	View
2016	A Re-Examination of the Cost of Capital Benefits from Higher Quality Disclosure.	Journal of Financial Reporting	Frank Heflin Robbie Moon Dana Wallace	Published Papers	View

Showing of 25

Journal Editorial Roles

Editorial Board, The Accounting Review and Contemporary Accounting Research

In Scheller News

2025

2024

Scheller Faculty Elevate Sustainability in the Classroom

2023

Tiffany Johnson and Robbie Moon Awarded Sustainability Education Innovation Grants

2022

2021

2020

James “Robbie” Moon, Assistant Professor of Accounting Promoted to Hubert L. Harris Early Career Professorship