Hilda Carrillo

Biography

Dr. Hilda E. Carrillo, PhD, CPA, MBA, is an Assistant Professor of Accounting at the University of Louisville. Her research examines how stakeholders process financial and audit information and how disclosure design influences judgment, accountability, and decision quality in capital markets. Using experimental, behavioral, and archival methods, she studies how language precision, disclosure patterns, and regulatory signals shape investor cognition and managerial responses. A licensed CPA with experience in public and corporate accounting, Dr. Carrillo integrates academic research and professional practice to advance understanding of transparency in financial reporting environments.

Research Interests

Dr. Carrillo’s research focuses on information processing in financial reporting and auditing contexts. She investigates how disclosure characteristics influence how investors, managers, and auditors interpret, evaluate, and act on financial information. Her work has been published in leading outlets including Auditing: A Journal of Practice & Theory, Journal of Information Systems, and Journal of Accounting Ethics and Public Policy, and has been presented at prestigious venues such as the Public Company Accounting Oversight Board Conference on Auditing and Capital Markets. Across projects, she advances a unifying objective: understanding how the structure and framing of disclosures influence how financial information is interpreted and acted upon.

Degrees and Certifications

Publications

All Scholarly and Creative Works