- Management forecasts
- Analyst forecasts
- Accounting misstatement
- Internal control over financial reporting
- PhD, University of Michigan, 2005
- MA, Renmin University, 1997
“Are Auditors Professionally Skeptical? Evidence from Auditors’ Going-concern Opinions and Management Earnings Forecasts” with Chan Li, Journal of Accounting Research, forthcoming.
“Does Ineffective Internal Control over Financial Reporting Affect a Firm’s Operations? Evidence from Firms’ Inventory Management” with Chan Li, Sarah McVay and Hollis Skaife, The Accounting Review, forthcoming.
“Points to Consider When Self-Assessing Your Empirical Accounting Research” with Harry Evans, Vicky Hoffman, Don Moser and Wim A. Van der Stede, Contemporary Accounting Research, forthcoming.
Invited discussion of “Evaluating Cross-sectional Forecasting Models for Implied Cost of Capital" Review of Accounting Studies, September 2014.
“Why do CFOs Become Involved in Material Accounting Manipulations?” with Weili Ge, Shuqing Luo and Terry Shevlin, Journal of Accounting and Economics, February 2011.
“Once Bitten, Twice Shy: The Relation between Outcomes of Earnings Guidance and the Provision of Subsequent Guidance” with Adam Koch, The Accounting Review, November 2010,
“Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts” with Sarah McVay, The Accounting Review, September 2010.
“Internal Control and Management Guidance” with Chan Li and Sarah McVay, Journal of Accounting and Economics, December 2009.
“Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management” with Jeff Gramlich and Sanjay Gupta, The Accounting Review, November 2009.
“Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance” with Carol Anilowski and Douglas Skinner, Journal of Accounting and Economics, September 2007.
Recent Working Papers
"Does SOX Section 404 Curb Intentional Misstatements?” with Chan Li. 2nd round at The Accounting Review.
“Internal Control in Family Firms: Characteristics and Consequences” With Xia Chen and Chan Li. Revise and resubmit at The Accounting Review.
“Is an Adverse Opinion a Lead or Lag Indicator of a Restatement?” with Chan Li and Kannan Raghunandan. Revise and resubmit at Contemporary Accounting Research.
“Repeated Lies? How do Earnings Manipulators Guide Investors” with Weili Ge, Chan Li and Nandu Nagarajan.
“Tacit Collusion and Voluntary Disclosure: Theory and Evidence from the U.S. Automotive Industry” with Jeremy Bertomeu, John Harry Evans and Yung-Fang Tseng.