Meet UBC Sauder’s new faculty – Muskan Chawla

At UBC Sauder, faculty members are more than just ‘professors.’ They conduct impactful research that is changing how society views the world while also inspiring students to pursue their academic passions and become the thoughtful, values-driven leaders the business world needs. This year, UBC Sauder welcomes ten new lecturers and tenure-track faculty to the school. In this article, we introduce you to Muskan Chawla, Assistant Professor in the Accounting and Information Systems Division.

Where are you from, and what brought you to UBC Sauder?

I’m from Lucknow, India, a city steeped in history, hospitality, and incredible food. I completed my BCom at Shri Ram College of Commerce (SRCC), and funnily enough, I’m now teaching BCom students at UBC Sauder—life really does come full circle! After my undergrad, I pursued a master’s in finance at the London School of Economics, which was truly one of the most magical experiences. Following that, I worked in policy research at the Reserve Bank of India, where I was first introduced to accounting research. That’s when I decided to pursue a PhD in Accounting at UCLA. Studying at UCLA made me realize how much the culture of a university and the city itself shape the academic experience. That’s what drew me to UBC Sauder—it has one of the most welcoming and supportive faculty groups, a beautiful city to live in, and an overall amazing environment. It felt like the perfect fit for both my professional and personal goals.

What are your areas of research or your fields of expertise, and how did you get into this field?

During my PhD seminars, I was first introduced to accounting research on information frictions and disclosures, and I thoroughly enjoyed these sessions. The idea that firms strategically manage information—whether by withholding, timing, or framing disclosures—fascinated me. After completing my coursework, I knew I wanted to explore these topics further, particularly how information asymmetries shape decision-making and market outcomes. That interest shaped my research, which focuses on intangibles, innovation, and the supply chain—specifically how information frictions influence these areas.

What continues to fuel your research or interest in these areas?

I’m excited to be working in research areas that are so relevant. The growing importance of intangibles in accounting research and today’s economy makes it such a fascinating topic to study—especially as companies increasingly rely on intellectual property, brand value, and innovation rather than traditional physical assets. Understanding how firms measure and disclose intangible assets makes it an incredibly engaging area.

At the same time, I was fortunate to study supply chain issues, particularly how information frictions shape trade relationships—a topic that became even more critical during COVID-19. The global disruptions exposed major vulnerabilities in supply chain networks, highlighting the role of transparency and disclosures in mitigating risks. Understanding how firms adapt to and overcome these challenges is more important than ever.

Lately, my focus has shifted toward the pharmaceutical industry, where R&D and innovation aren’t just central to a firm’s growth but have real, life-changing implications. The complexity of intellectual property issues in this industry—how firms protect innovation while balancing regulatory scrutiny and competitive dynamics—makes it a particularly exciting space to explore. Beyond this, the potential for meaningful societal impact adds another layer of depth to this work, making it a truly rewarding area to study.

What inspires you to teach?

I’m fortunate to teach topics I first encountered as an undergraduate, and it’s incredible to now see students engage with the same material a decade later. Teaching has been a full-circle experience—back then, I was the one trying to make sense of financial statements, and now I get to help students navigate those same concepts and apply them in today’s business world.

I want to make financial accounting relevant and engaging by incorporating real-world examples that show its impact beyond textbooks. I want students to see accounting as a language of business that shapes decision-making and strategy.

One of my favorite aspects of the UBC Sauder culture is the coffee chats, where students can connect with professors outside of the classroom. It’s always fascinating to hear their stories, perspectives, and experiences—it gives me a deeper appreciation for their academic journeys, career aspirations, and the unique challenges they navigate. These conversations remind me why I love being in academia: it’s not just about teaching concepts but about mentorship, meaningful connections, and supporting students as they shape their own paths.

What’s one of the most interesting things you’ve discovered through your research or educational journey?

My dissertation examines how the dissemination of corporate disclosures affects innovation. While working on my dissertation, I found myself reading law papers on innovation and was struck by how much overlap they had with my own field. This realization deepened my interest in interdisciplinary work, leading me to explore research at the intersection of law, strategy, accounting, economics, and finance.

I’ve especially enjoyed reading innovation-related papers across these fields and being amazed at how one topic can be studied from so many different perspectives. For instance, while law researchers focus on patent-related policies and their legal implications, accounting researchers examine how firms disclose innovation and how these disclosures impact financial reporting. Finance scholars, on the other hand, analyze the capital market effects of innovation, while economists take a broader approach, investigating its real effects on productivity and economic development. Seeing how a single topic can be viewed through such different lenses makes academic research incredibly exciting for me.

What do you believe is the future of your industry?

When I started my PhD, research on ESG (Environmental, Social, and Governance) and machine learning were already gaining momentum in the accounting area. In recent years, there has been a growing emphasis on non-financial disclosures, particularly ESG, and understanding how they influence investors, regulators, and other stakeholders. At the same time, the increasing availability of big data has allowed researchers to explore novel questions in ways that weren’t possible before. Now, with the rise of generative AI, we’re seeing new studies emerge that examine its impact on financial reporting. Accounting research is constantly evolving, adapting to shifts in technology, regulation, and market dynamics and I’m eager to see what the next big thing will be.

Can you tell us an interesting fact about yourself?

I’m an avid reader, and before starting my PhD, I challenged myself to read 200 books in a year. That year was one of the most transformative experiences of my life—it exposed me to a vast range of ideas, cultures, and perspectives. I explored everything from Greek philosophy to Buddhism, from psychology to neuroscience, deepening my appreciation for history, different ways of thinking, and the interconnectedness of knowledge. After finishing my PhD, I’ve rekindled my love for reading and made a conscious effort to dive back into books. Lately, I’ve enjoyed revisiting books I read before, discovering new insights and perspectives that I missed the first time. There’s always something new to take away, and that’s what makes reading so exciting for me!

What are you most looking forward to in Vancouver?

I’ve been in Vancouver for seven months, and there’s so much I’ve enjoyed about the city. The food scene is incredible—with so many cuisines to try, there’s always something new and exciting to explore. Being on campus, surrounded by stunning landscapes, has also been an amazing experience. Beyond that, I’ve met some wonderful people, and learning about their experiences has been truly rewarding. Next on my list is exploring more of Vancouver’s outdoor lifestyle—hiking in the mountains, experiencing the snow-covered landscapes, and hopefully trying out some snow sports this season. And of course, I can’t wait to enjoy spring in the city soon!