Professor Sethuraman’s research focuses on the effects of corporate disclosures on capital markets; the role played by management communication channels and intermediaries in reducing information asymmetry; and how regulations moderate such effects. He is also interested in the application of inter-disciplinary techniques such as linguistic analysis, voice processing, machine learning, and predictive analytics in accounting and information economics research. Before joining Cornell, he obtained his PhD in Accounting and MBA degree from the Fuqua School of Business, Duke University. Professor Sethuraman has worked for multinational companies such as Citibank and IBM in various capacities. He currently teaches intermediate financial accounting.