Buğra Özel is Professor of Accounting at the Jindal School of Management at the University of Texas at Dallas and a Senior Research Fellow at the Harris Family Alternative Investments Program at The Wharton School. 

His research examines how firms respond to regulation, legal institutions, and economic incentives, with particular interests in corporate compliance, regulatory arbitrage, disclosure, litigation, and credit markets. Across these settings, his work studies how rules and institutions shape corporate and managerial behavior and the consequences for firms, workers, investors, creditors, and financial markets.

His research spans accounting and finance and has appeared in leading journals including The Review of Financial Studies, Journal of Financial Economics, Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, and Review of Accounting Studies.