Delphine Samuels’ research focuses on financial reporting transparency, with particular emphasis on governmental entities. Her work examines the incentives shaping financial disclosure at the federal and local government levels, including the role of transparency in public procurement processes. In related work on the private sector, she studies the economics of corporate misreporting and how firms substitute across different forms of financial disclosure. Her research has been published in the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, and Management Science, and has been featured in various business media outlets.
Prior to joining INSEAD, Samuels served on the faculty of the University of Chicago Booth School of Business for five years and the MIT Sloan School of Management for three years. Born in Switzerland, she holds a B.S. in Management from the University of Lausanne. She earned a Master of Accounting from the University of Southern California and worked as a senior auditor at Ernst & Young in Los Angeles before completing her Ph.D. in Accounting at The Wharton School.
