Thomas Rauter is an Assistant Professor of Accounting at the University of Chicago Booth School of Business. His research focuses on financial reporting and regulation, with a special interest in topics at the intersection of accounting and economic development in low-income countries. His papers have been accepted by the Journal of Accounting Research, The Accounting Review, and American Economic Journal: Applied Economics. Thomas joined Chicago Booth as an Assistant Professor of Accounting in 2018. He holds a PhD from WU Vienna (Austria), an MSc in Accounting and Finance from the London School of Economics (United Kingdom), and a BSc in Business Economics from the University of Mannheim (Germany).