Brandon Michael Lock
Asst Professor
Zicklin School of Business
Department: Stan Ross Dept Accountancy
Areas of expertise: Information Intermediaries, Data Science/Analytics, AI/Machine learning
Email Address: brandon.lock@baruch.cuny.edu
> View CV- Biography
- Teaching
- Research and Creative Activity
- Grants
- Honors and Awards
- Service
Professor Lock joined Baruch College as an assistant professor in 2018. He completed his PhD in Accounting and MS in Finance at the Kellogg School of Management at Northwestern University, and received his BBA in Finance & Computer Science at Emory University. His research examines the role of information intermediaries (including security analysts, credit rating agencies, and the news media) and corporate disclosure in capital markets, as well as the impact of machine learning in accounting. Dr. Lock developed and currently teaches the masters-level Data Analytics in Accounting course at Baruch College, for which he received the Zicklin Excellence & Innovation in Teaching Award (2022) and was nominated for the Presidential Excellence Award in Distinguished Teaching (2022). He also teaches an undergraduate course in accounting information systems.
Education
Ph.D., Accounting Information and Management, Northwestern University Evanston IL
M.S., Finance, Northwestern University Evanston IL
BBA, Finance, Computer Science, Emory University Atlanta GA
| Semester | Course Prefix | Course Number | Course Name |
|---|---|---|---|
| Fall 2024 | BUS | 90000 | Dissertation Supervision |
| Spring 2024 | ACC | 9886 | Data Analytics in Accounting |
| Spring 2024 | ACC | 3202 | Accounting Information Systems |
| Fall 2023 | BUS | 90000 | Dissertation Supervision |
| Spring 2023 | ACC | 9886 | Data Analytics in Accounting |
| Spring 2022 | ACC | 3202 | Accounting Information Systems |
| Spring 2022 | ACC | 9886 | Data Analytics in Accounting |
| Summer 2020 | ACC | 9886 | Data Analytics in Accounting |
| Summer 2020 | ACC | 3202 | Accounting Information Systems |
| Spring 2020 | ACC | 9886 | Data Analytics in Accounting |
| Spring 2020 | ACC | 3202 | Accounting Information Systems |
| Spring 2019 | ACC | 9993 | Special Topics in Accountancy |
Journal Articles
(2024). Optimistic Gatekeepers: Credit Rating Optimism around M&A Deals. Revising for 2nd Round Submission at Management Science,
(2024). The Impact of Media Coverage on Voluntary Disclosure. Contemporary Accounting Research, 41(4). 2354–2383.
(2024). External Reviews and Green Bond Credibility. Journal of Climate Finance, 7(100036).
Wood, D. A., Achhpilia, M. P., & Adams, M. T. (2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?. Issues in Accounting Education, 38(4). pp. 1–28.
Bradshaw, M., Lock, B., Wang, X., & Zhou, D. (2021). Soft Information in the Financial Press and Analyst Revisions. The Accounting Review, 96(5). pp. 107-132.
Green, T., Lock, B., & Jame, R. (2019). Executive Extraversion: Career and Firm Outcomes. The Accounting Review, 94(3). pp. 177-204.
Presentations
Bonsall IV, S. B., Koharki, K., Lock, B., & Neamtiu, M. I. (2024, January 19). Optimistic Gatekeepers: Credit Rating Optimism in M&A Deals. Financial Accounting and Reporting Section Midyear Meeting 2024. Denver, Colorado: American Accounting Association.
Bonsall IV, S. B., Koharki, K., Lock, B. M., & Neamtiu, M. I. (2025, March 13). Optimistic Gatekeepers: Credit Rating Optimism in M&A Deals. University of Maryland Accounting Research Seminar. College Park, Maryland: Robert H. Smith School of Business, University of Maryland.
Bonsall IV, S. B., Koharki, K., Lock, B. M., & Neamtiu, M. I. (2025, October 13). Optimistic Gatekeepers: Credit Rating Optimism in M&A Deals. UC Berkeley Haas Accounting Seminar. Berkeley, CA: Haas School of Business, UC Berkeley.
Lock, B., Bonsall IV, S. B., Koharki, K., & Neamtiu, M. (2022, March 30). Optimistic Gatekeepers: Credit Rating Optimism in M&A Deals. Accountancy Research Workshop. Virtual: Baruch College.
Bonsall, S., Koharki, K., Lock, B. M., & Neamtiu, M. I. (2025, November 13). Optimistic Gatekeepers: Credit Rating Optimism around M&A Deals. Syracuse University Accounting Research Workshop. Syracuse University
Bonsall IV, S. B., Koharki, K., Lock, B., & Neamtiu, M. I. (2022, August 12). Optimistic Gatekeepers: Credit Rating Optimism in M&A Deals. AAA Annual Meeting 2022. Virtual: American Accounting Association.
Lock, B. (2022, August 12). Discussion of "Debt Financing to Innovative Firms: Evidence from First Action Reports on Patent Applications". American Accounting Association 2022 Annual Meeting. Virtual: American Accounting Association.
Lock, B. (2021, January 2). Discussion of "The Informativeness of Text, the Deep Learning Approach". Hawai'i Accounting Research Conference 2021. Virtual: University of Hawai'i, Manoa.
Lock, B., Bonsall, S., Koharki, K., & Neamtiu, M. (2021, March 12). Rating Agencies’ Forecasts and Credit Rating Quality. Accountancy Brown Bag Research Series. Virtual: Baruch College.
Lock, B., Bonsall, S., Neamtiu, M., & Koharki, K. (2021, April 2). Rating Agencies' Forecasts and Credit Rating Quality. Penn State University Accounting Research Colloquium. Virtual: Penn State University.
Lock, B. (2020, October 23). Discussion of Do Sell-side Analysts Say "BUY" While Whispering "SELL"?. Financial Management Association 2020 Annual Meeting. Virtual: Financial Management Association (FMA).
Lock, B. (2020, August 12). The Impact of Media Coverage on Voluntary Disclosure. AAA Annual Meeting 2020. Online: American Accounting Association.
Lock, B. (2019, December 12). Discussion of Predict Audit Quality Using Machine Learning Algorithms. Accounting Horizons Conference on Data Analytics in Accounting. Baruch College: Accounting Horizons.
Lock, B. (2019, December 12). Discussion of Predicting Accounting Misstatements Using Machine Learning. Accounting Horizons Conference on Data Analytics in Accounting. Baruch College: Accounting Horizons.
Research Currently in Progess
Bonsall IV, S. B., Koharki, K., Lock, B., & Neamtiu, M.(n.d.). Rating Agencies' Forecasts and Credit Rating Quality. In Progress.
This study examines the informative value of forecasts made by Moody’s Investors Service. Using a sample of credit opinion reports that provide regular forward-looking analysis of the creditworthiness of issuers rated by Moody’s, we extract forecasts of revenue, leverage, and profitability and calculate the accuracy and bias of these forecasts. We find that both inaccuracy and optimistic bias decrease with a longer Moody’s relationship and a higher quality information environment. We also find that forecast bias is larger for issuers with recent poor performance and upcoming debt issuances. More importantly, we provide evidence that less accurate, more optimistically biased, and less certain forecasts are associated with lower quality credit ratings and that optimism in forecasts is associated with future rating downgrades and widening bond yield spreads. Overall, our study provides important implications for the evaluation of credit rating quality by showing that rating agencies’ forecasts—because of their regularity, short-horizon realizations, and usage as key inputs in the rating process—provide a valuable signal of the underlying quality of credit ratings.
| Title | Funding Agency Sponsor | Start Date | End Date | Awarded Date | Total Funding | Status |
|---|---|---|---|---|---|---|
| Credit Rating Agency Forecast Characteristics and Ratings Quality | PSC CUNY 52 | 07/01/2021 | 06/30/2023 | 04/15/2021 | 3500 | Completed |
| The Impact of Media Coverage on Voluntary Disclosure | PSC-CUNY 50 | 07/01/2019 | 12/31/2022 | 04/15/2019 | 3500 | Completed |
| Optimistic Gatekeepers: Credit Rating Optimism around M&A Deals | PSC-CUNY 54 | 07/01/2023 | 06/30/2024 | 04/18/2023 | 3500 | Funded - In Progress |
| Predicting Earnings Quality from CEO Television Interviews | PSC CUNY 53 | 07/01/2022 | 06/30/2022 | 04/15/2022 | 3500 | Funded - In Progress |
| Honor / Award | Organization Sponsor | Date Received | Description |
|---|---|---|---|
| Curriculum Innovation Award | Baruch College & the EY Excellence Fund | 2023-11-02 | Developing and incorporating new course material related to Alteryx, Tableau, and Generative AI into the accounting data analytics curriculum. |
| Irving Weinstein Distinguished Scholar Award | Stan Ross Department of Accountancy | 2022-08-10 | Appointed as Irving Weinstein Distinguished Scholar from July 1, 2022 to June 30, 2023 for scholarly achievements in accounting. |
| Zicklin Excellence & Innovation in Teaching Award | Zicklin School of Business | 2022-06-27 | Awarded for teaching accomplishments that include introducing innovative data analytics curriculum and pedagogic approaches into my graduate data analytics in accounting course. |
| Nomination, Presidential Excellence Award in Distinguished Teaching | Baruch College | 2022-02-18 | Received nomination from Accountancy department for Presidential Excellence Award in Distinguished Teaching |
| Best Reviewer Award | Hawaii Accounting Research Conference 2021 | 2020 | In recognition for excellence in reviewing for the Hawaii Accounting Research Conference 2021. |
| Curriculum Innovation Award | Baruch College & the EY Excellence Fund | 2020 | Incorporating data analytic coursework and content related to emerging technologies into ACC9886 Data Analytics in Accounting course. |
| Curriculum Innovation Award | Baruch College & the EY Excellence Fund | 2019 | Development of a new graduate course for Data Analytics in Accounting |
College
| Committee Name | Position Role | Start Date | End Date |
|---|---|---|---|
| Zicklin Graduate Committee on Academic Standing | Committee Member | Present | |
| Presentation to Accounting Advisory Board | Presenter | Present | |
| 2022 Emanuel Saxe Distinguished Lecture in Accounting | Moderator | Present | |
| The SEC @ Baruch: Structured Data and SEC Internship Overview | Co-host | Present | |
| Undergraduate Accounting and D&A Track Application Review Committee | Committee Chair | Present | |
| Baruch Center for Teaching and Learning White Paper: "ChatGPT & Its Impact On Teaching In Spring 2023” | Contributor | Present | |
| Accounting Analytics BBA Committee | Committee Member | Present | |
| Course Coordination for ACC3202: Accounting Information Systems | Course Coordinator | Present | |
| Presentation on Teaching Innovations to Zicklin General Faculty Meeting | Presenter | Present | |
| Presentation to Accounting Faculty: "How Should Accounting Educators Respond to ChatGPT?” | Presenter | Present | |
| Accountancy Research Workshop Series | Coordinator | 6/30/2022 |
University
| Committee Name | Position Role | Start Date | End Date |
|---|---|---|---|
| CUNY Marketing Campaign Video for Accounting | Interviewee | 9/7/2023 | Present |
Professional
| Organization | Position Role | Organization State | Organization Country | Start Date | End Date | Audience |
|---|---|---|---|---|---|---|
| The Tenure Project Conference 2023 at The Wharton School, University of Pennsylvania | Presenter | Pennsylvania | United States | 7/25/2023 | Present | International |
| 2022 Ensuring Integrity: The 17th Annual Audit Conference | Moderator | New York | United States | 11/29/2022 | Present | International |
| The Accounting Review | Reviewer, Journal Article | Florida | United States | 10/21/2024 | 11/25/2024 | International |
| Hawaii Accounting Research Conference | Reviewer, Conference Paper | Hawaii | United States | 8/22/2024 | 9/13/2024 | International |
| Management Science | Reviewer, Journal Article | Maryland | United States | 7/2/2024 | 8/6/2024 | International |
| Contemporary Accounting Research | Reviewer, Journal Article | 6/15/2024 | 7/15/2024 | International | ||
| Management Science | Reviewer, Journal Article | Maryland | United States | 11/2/2023 | 12/7/2023 | International |
| Management Science | Reviewer, Journal Article | Maryland | United States | 2/27/2023 | 4/3/2023 | International |
| Contemporary Accounting Research | Reviewer, Journal Article | Ontario | Canada | 3/1/2023 | 3/31/2023 | International |
| Management Science | Reviewer, Journal Article | Maryland | United States | 9/2/2022 | 10/7/2022 | International |
| Journal of Banking and Finance | Reviewer, Journal Article | North Holland | Netherlands | 4/9/2022 | 5/21/2022 | International |
| American Accounting Association | Reviewer, Conference Paper | Florida | United States | 1/13/2022 | 2/28/2022 | International |
| Contemporary Accounting Research | Reviewer, Journal Article | Ontario | Canada | 1/19/2022 | 2/18/2022 | International |
| Financial Accounting and Reporting Section | Reviewer, Conference Paper | United States | 9/9/2021 | 10/18/2021 | International | |
| Hawaii Accounting Research Conference | Reviewer, Conference Paper | Hawaii | United States | 8/20/2021 | 9/17/2021 | International |
| Wiley Education Publishing | Reviewer, Book | United States | 9/3/2021 | 9/6/2021 | ||
| Contemporary Accounting Research | Reviewer, Journal Article | 12/11/2020 | 1/24/2021 | |||
| Hawaii Accounting Research Conference | Reviewer, Conference Paper | Hawaii | United States | 8/24/2020 | 9/15/2020 | |
| American Accounting Association | Discussant, Conference Paper | 8/12/2020 | ||||
| Accounting Horizons | Reviewer, Journal Article | 9/4/2019 | 6/29/2020 | |||
| Conference on Emerging Technologies in Accounting and Financial Economics (CETAFE) | Reviewer, Conference Paper | New York | United States | 1/8/2020 | 2/14/2020 | |
| Conference on Emerging Technologies in Accounting and Financial Economics (CETAFE) | Reviewer, Conference Paper | New York | United States | 1/8/2020 | 2/14/2020 | |
| The Accounting Review | Reviewer, Journal Article | 11/15/2019 | 12/15/2019 | |||
| Financial Accounting and Reporting Section | Reviewer, Conference Paper | Washington | United States | 9/18/2019 | 10/14/2019 | |
| Accounting Horizons | Reviewer, Journal Article | 8/8/2019 | 9/7/2019 | |||
| American Accounting Association | Reviewer, Conference Paper | 8/14/2019 | ||||
| The Accounting Review | Reviewer, Journal Article | 5/31/2019 | 6/30/2019 | |||
| The Accounting Review | Reviewer, Journal Article | 4/9/2019 | 5/7/2019 | |||
| Journal of Accounting, Auditing, and Finance | Reviewer, Journal Article | United States | 2/8/2019 | 3/16/2019 | ||
| Financial Accounting and Reporting Section | Reviewer, Conference Paper | Washington | United States | 9/9/2018 | 10/15/2018 |