Accounting
RESEARCH ARTICLES
ARTICLES
Li OZ, Lin Y and Zhang K (2026), "The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy", The Accounting Review, American Accounting Association
Rabetti D, Wu ZY, Cong W and Harvey C (2025), "An Anatomy of Crypto-Enabled Cybercrimes", Management Science, 71, 4
Gefen O, Reeb D, Pan H, Sulaeman J and Delios A (2025), "Beyond Liability: Startup Preference for Foreign Investors", Academy Of Management Proceedings, 2025, 1, Academy Of Management
Ke B, Qiu L, Qu T, Gay E, Chan SHM and Yong J (2025), "CEOs’ online personality and their company’s business strategy: openness to experience predicts diversifying merger and acquisition decisions", Journal Of Computational Social Science, 8, 2
She G, Yeung PE, Hui KW and Oh J (2025), "Contract contingencies and uncertainty: Evidence from product market contracts", Journal Of Accounting And Economics, 79, 2-3, Elsevier Bv
Wang H, Zhen L, Yi W and Chan APC (2025), "Developing a subsidy plan for promoting prefabricated construction", Computers & Industrial Engineering, 206, Elsevier Bv
Chen J, Xu B, Zuo L, Su X and Tian X (2025), "Do major corporate customers deter supplier misconduct?", Journal Of Accounting And Economics, 80, 2-3
Lin Y, Zhang B and Zhang Z (2025), "Earnings management upon a sovereign downgrade: International evidence", Journal Of Accounting And Public Policy, 52
Gefen O, Sulaeman J and Reeb D (2025), "Gender Dynamics in Startup Investor Selection: Exposing Unseen Biases", Academy Of Management Proceedings, 2025, 1, Academy Of Management
Li FW, Lin Y, Zhang Z and Jin Z (2025), "How Firms Adapt to Rising Temperatures: Evidence from U.S. Establishments", Journal Of Business Ethics
She G, Wang LL, Even-Tov O and Yang D (2025), "How government procurement shapes corporate climate disclosures, commitments, and actions", Review Of Accounting Studies, 30, 2, Springer Science And Business Media Llc
Li OZ, Lin Y, Zhang J and Zhang Z (2025), "Peer default and EDGAR searches", Journal Of Corporate Finance, 95
Lin Y, Liu X and Srinivasan A (2025), "Regulatory uncertainty and TARP", Journal Of Financial Stability, 76
Lin X, She G, Zhu H and Yoon A (2025), "Shareholder value implications of supply chain ESG: evidence from negative incidents", Review Of Accounting Studies, Springer Science And Business Media Llc
Baek IG and Ko YH (2025), "The Effect of Computer Monitoring on Employees’ Productivity in Telecommuting Arrangements", Management Science, 71, 1
Lin Y, Liu Y, Bertomeu J and Ni Z (2025), "The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy", Journal Of Accounting And Economics, 80, 1
Lin X and She G (2025), "Timely Cybersecurity Disclosure and Information Manipulation", Management Science, Institute For Operations Research And The Management Sciences
Hu X, Li OZ, Lin Y and Kang Y (2025), "Trump election and minority CEO pessimism", Review Of Accounting Studies, 30, 1
Ke B (2024), "Accounting research for the digital age", British Accounting Review
Shin SPS, Srinivasan S and Gow ID (2024), "Activist directors: determinants and consequences", Review Of Accounting Studies, 29, 3
Zuo L, Dekeyser S, He X and Xiao T (2024), "Auditor industry range and audit quality", Journal Of Accounting And Economics, 77, 2-3
Rabetti D, Cong LW and Prasad E (2024), "Financial and Informational Integration Through Oracle Networks", Abstracts Of The 5th World Conference On Business, Management, Finance, Economics And Marketing, Eurasia Conferences
She G, Wang LL, Bourveau T and Kepler JD (2024), "Firm Boundaries and Voluntary Disclosure", The Accounting Review, 99, 4, American Accounting Association
Rabetti D and Harvey CR (2024), "International business and decentralized finance", Journal Of International Business Studies, 55, 7
Agarwal S, Lin Y, Zhang Y and Zhang Z (2024), "Labor Mobility and Loan Origination", Journal Of Financial And Quantitative Analysis, 59, 5
She G, Wang LL, Dou Y and Hung M (2024), "Learning from peers: Evidence from disclosure of consumer complaints", Journal Of Accounting And Economics, 77, 2-3, Elsevier Bv
Wang H, Zhen L and Yi W (2024), "Optimal policy for scheduling automated guided vehicles in large-scale intelligent transportation systems", Transportation Research Part A: Policy And Practice, 179, Elsevier Bv
Gefen O, Reeb D and Sulaeman J (2024), "Startups’ demand for accounting expertise: evidence from a randomized field experiment", Review Of Accounting Studies, 29, 4
Du M, Niessen-Ruenzi A and Odean T (2024), "Stock repurchasing bias of mutual funds", Review Of Finance, 28, 2
Zhen Li O, Lusch SJ and Murphy F (2024), "Tax Planning Through Advanced Tax Rulings–An Exploratory Analysis Using the Luxembourg Tax Leaks", European Accounting Review, 33, 4
Yeung K, Zuo L and Schoar A (2024), "The Effect of Managers on Systematic Risk", Management Science, 70, 2
Li Y, Lin Y, Wang X and Yang S (2024), "Wall Street and Product Quality: The Duality of Analysts", Accounting Review, 99, 5
Zeng C, Zhang W and Zuo L (2023), "Accounting for goodwill in China: a case study of two-step acquisitions", China Journal Of Accounting Studies, 11, 4
Kim JB, Lin Y, Wang Z and Mao Y (2023), "Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations", Accounting Review, 98, 4
Hu PK, Liu Y and Bertomeu J (2023), "Disclosure and Investor Inattention: Theory and Evidence", Accounting Review, 98, 6, Amer Accounting Assoc
Chen Y-C, Wang LL and Hung M (2023), "Do Depositors Respond to Banks’ Social Performance?", The Accounting Review, 98, 4, American Accounting Association
Zhen Li O, Wu W, Zhang Q and Xia L (2023), "Fiscal-audit separation and government disclosure quality", Journal Of Accounting And Public Policy, 42, 4
Huang L, Li OZ and Yin X (2023), "Inferring China’s excess mortality during the COVID-19 pandemic using online mourning and funeral search volume", Scientific Reports, 13, 1
Ke B, Li Z and Ye Q (2023), "Institutional environment quality and the longevity of billionaire entrepreneurs", China Journal Of Accounting Research, 16, 1
Du M (2023), "Locked-in at home: The gender difference in analyst forecasts after the COVID-19 school closures", Journal Of Accounting And Economics, 76, 1
Ke B, Tang S and Guo K (2023), "Private firms’ financial constraints and share pledging by controlling shareholders of publicly listed firms: Evidence from China", Journal Of Corporate Finance, 80
Fan Z, Huang L, Li OZ, Li S and Chow T (2023), "Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution", Journal Of Accounting Research, 61, 5
Lin Y, Zhang K, Zhang R, Qian C and Crilly D (2023), "Short-Selling Pressure and Workplace Safety: Curbing Short-Termism Through Stakeholder Interdependencies", Organization Science, 34, 1
Lin Y, Zhang K, Zhang R, Qian C and Crilly D (2023), "Short-Selling Pressure and Workplace Safety: Curbing Short-Termism Through Stakeholder Interdependencies", Organization Science, 34, 1, Institute For Operations Research And The Management Sciences
Rabetti D, Cong LW, Landsman W and Maydew E (2023), "Tax-loss harvesting with cryptocurrencies", Journal Of Accounting And Economics, 76, 2-3
Baek IG (2023), "The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office", Accounting Review, 98, 3
Zuo L, Goldstein I and Yang S (2023), "The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation", Journal Of Accounting Research, 61, 5
Wang Ll (2023), "Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks", Journal Of Accounting Research, 61, 3, Wiley
Yeung K, Zuo L and Hanlon M (2022), "Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*", Contemporary Accounting Research, 39, 2
Rabetti D, Amiram D and Jørgensen BN (2022), "Coins for Bombs: The Predictive Ability of On-Chain Transfers for Terrorist Attacks", Journal Of Accounting Research, 60, 2
Jang H, Donohoe MP and Lisowsky P (2022), "Competitive Externalities of Tax Cuts", Journal Of Accounting Research, 60, 1
Du M, Chhaochharia V and Niessen-Ruenzi A (2022), "Counter-stereotypical female role models and women’s occupational choices ☆", Journal Of Economic Behavior And Organization, 196
Lin Y, Peters F and Seo H (2022), "Enforceability of Noncompetition Agreements and Forced Turnovers of Chief Executive Officers", Journal Of Law And Economics, 65, 1
Wang Y, Yan J, Peng L and Teoh SH (2022), "Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts", Journal Of Accounting Research, 60, 2
Huang L, Li OZ, Wang B and Zhang Z (2022), "Individualism and the fight against COVID-19", Humanities And Social Sciences Communications, 9, 1
Zuo L, He X, Kothari SP and Xiao T (2022), "Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China", Accounting Review, 97, 3
Rabetti D, Lyandres E and Palazzo B (2022), "Initial Coin Offering (ICO) Success and Post-ICO Performance", Management Science, 68, 12
Zuo L and Law KKF (2022), "Public Concern About Immigration and Customer Complaints Against Minority Financial Advisors", Management Science, 68, 11
Zhang H, Zuo L and Do T (2022), "Rocking the boat: How relative performance evaluation affects corporate risk taking", Journal Of Accounting And Economics, 73, 1
She G (2022), "The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency", The Accounting Review, 97, 5, American Accounting Association