Accounting & Information Assurance

Fikret Polat

Fikret Polat began the program in Fall 2015. His research interests include financial accounting and the role of accounting information in the macroeconomy, corporate governance, behavioral finance and tax avoidance. 

Yue Zheng

Yue Zheng began the program in Fall 2012. Her research interests include corporate governance, disclosure and regulation, and accounting and macroeconomics. Her working papers explore the source of financing and firm performance post Chapter 11 emergence, the market reaction to pay ratio disclosure rule, and reputation of the CEO using credit scorecard measurements.

 

Sijing Wei

Sijing Wei began the program in Fall 2012. Sijing's research investigates voluntary disclosure, capital markets, product markets, earnings management and corporate social responsibility. One of her working papers explores information transparency and product market competition. Her second working paper discusses corporate social responsibility (CSR) reporting and the GAP between perceived and actual CSR performance.  

Heedong Kim

Heedong Kim began the program in Fall 2013. His research interests include voluntary disclosure, corporate governance, uncertainty around the earnings announcement, and firm's productivity.

 

Yi Cao

Yi Cao began the program in Fall 2013. His research interests include corporate governance, financial reporting, information security, ethics and disclosure. 

Ruyun Feng

Ruyun began the program in Fall 2014. Her research interests include financial accounting and specifically capital market research including funadmental analysis and valuation as well as tests of capital makret efficiency.

Toshiba's Accounting Scandal: Catching the Fuzzy Math

Toshiba is known for producing televisions, computers and, as of this summer, an epic accounting scandal. Its CEO resigned in July after an outside investigator documented that the Japanese company had overstated earnings by $1.2 billion since 2008. Smith School accounting professor Progyan Basu says detecting the point at which reasonable managerial discretion crosses the line into something more nefarious remains "more of an art than a science." Read more...

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