About

Gerardo Pérez Cavazos is an Associate Professor of Accounting at the Rady School of Management, UC San Diego. His research focuses on two main themes: the role of information in customer-supplier relationships and issues related to corporate misconduct, including compliance, monitoring, and employee whistleblowing. His work has been published in prominent journals such as the Accounting Review, the Journal of Accounting Research, the Journal of Accounting Economics, and the Journal of Financial Economics. Professor Pérez Cavazos earned a PhD in accounting and an MBA from The University of Chicago Booth School of Business, and a bachelor's degree in Economics from Instituto Tecnológico Autónomo de México (ITAM). Prior to his current position, he was an Assistant Professor of Business Administration at Harvard Business School.

Research topics

• Business
• Computer Science
• Computer Security
• Political Science
• Accounting
• Marketing
• Finance
• Advertising
• Law
• Industrial organization

Selected publications

• Whistleblowing in Corporations: A Multidisciplinary Review and Framework

  SSRN Electronic Journal · 2026-01-01

  preprintOpen accessSenior author
  PublisherDOI

• When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting

  SSRN Electronic Journal · 2023-01-01 · 2 citations

  articleOpen access
  PublisherDOI

• Payment practices transparency and customer-supplier dynamics

  SSRN Electronic Journal · 2023 · 3 citations

  Senior authorCorresponding
  • Computer Science
  • Computer Security
  • Business
  PublisherDOI

• When the Local Newspaper Leaves Town: The Effects of Local Newspaper Closures on Corporate Misconduct

  SSRN Electronic Journal · 2021 · 91 citations

  • Political Science
  • Advertising
  • Business

  We examine whether the local press is an effective monitor of corporate misconduct. Specifically, we study the effects of local newspaper closures on violations by local facilities of publicly listed firms. After a local newspaper closure, local facilities increase violations by 1.1% and penalties by 15.2%, indicating that the closures reduce firm monitoring by the press. This effect is not driven by the underlying economic conditions, the underlying local fraud environment, or the underlying firm conditions. Taken together, our findings indicate that local newspapers are an important monitor of firms’ misconduct.

  PublisherDOI

• Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

  SSRN Electronic Journal · 2021-01-01 · 20 citations

  articleOpen accessSenior author
  PublisherDOI

• The Effect of Retaliation Costs on Employee Whistleblowing

  RePEc: Research Papers in Economics · 2020-12-15

  articleSenior author

  We use large increases in unemployment insurance (UI) benefits to study the effects of expected retaliation costs on employee whistleblowing. Increases in UI benefits reduce the costs that arise from a job loss, one of the costliest forms of retaliation. We find that increases in UI benefits increase the number of facility-level employee workplace safety complaints filed with the regulator. Furthermore, UI benefit increases also result in more violations and more penalties. The effects are concentrated in firms where retaliation is more likely as measured by weaker employee relations, internal controls, and monitoring. Our findings show the importance of reducing retaliation costs to tap into employees’ knowledge of misconduct.

  Publisher

• Accounting for Leases at American Airlines (A)

  2020 · 1 citations

  • Accounting
  • Business
  Publisher

• Creating Accountability in Afghanistan

  2019-08-05 · 1 citations

  article
  Publisher

• Dividend Signaling With Excess Cash

  SSRN Electronic Journal · 2019-01-01 · 5 citations

  articleOpen accessSenior author
  PublisherDOI

• When the Boss Comes to Town: The Effects of Headquarters’ Visits on Facility-Level Misconduct

  SSRN Electronic Journal · 2019-01-01 · 2 citations

  articleOpen accessSenior author
  PublisherDOI

Frequent coauthors

• Jonas Heese

  Harvard University Press

  8 shared

• Suraj Srinivasan

  3 shared

• Caspar David Peter

  Erasmus University Rotterdam

  2 shared

• Monica Baraldi

  2 shared

• Tatiana Sandino

  1 shared

• Julia Kelley

  1 shared

• Jody Grewal

  University of Toronto

  1 shared

• Grace Liu

  University of Waterloo

  1 shared