Economic Research Fellow (2019-2020)
Jake Sigler is a Ph.D. student in Accounting from the University of Arizona. Prior to starting his Ph.D. program, he worked at E&Y for two years in auditing. He obtained a master of accounting (concentration in ERM) from North Carolina State in 2012 and a BS in accounting in 2011. Sigler comes with two research proposals, collaborating with Preeti Choudhary. The first one is to study the audit implication of the complexity in the issuer's technology (the number of systems and their types). The second proposal is to study component materiality, where he proposes to use a group audit model developed by Stewart & Kinney to calculate the "optimal" component materiality and then examine the deviations from the theoretical optimal.