Raphael Duguay

Raphael Duguay is an Assistant Professor of Accounting at Yale University's School of Management. His research focuses on Financial Regulation, Financial Reporting, Nonprofit Accounting, Public Finance, and Public Procurement. Duguay holds a PhD from the University of Chicago Booth School of Business and is a licensed CPA in Canada. Prior to joining Yale, he worked at KPMG as an auditor and consultant. His work has been published in journals such as the Journal of Accounting and Economics, The Accounting Review, and Management Science.

Raphael Duguay is an Assistant Professor at Yale School of Management, specializing in Financial Regulation, Financial Reporting, Nonprofit Accounting, and Nonprofit Management. His research explores the impact of regulatory frameworks on financial transparency, governance, and public accountability. Duguay's work examines how financial audit regulations influence nonprofit organizations and the broader implications of regulatory spillovers in common audit markets. He also investigates the role of social media in regulatory enforcement, such as the SEC's use of Twitter to deter misconduct. His studies highlight the economic consequences of financial disclosure requirements and their effects on business creation and governance practices in the nonprofit sector.