People and Research Research Insights

Accountancy

The Impact of Shareholder Litigation Risk on Equity Incentives
Prof. Yangxin Yu and Dr. Liu Zheng
The Impact of Shareholder Litigation Risk on Equity Incentives

The Accounting Review, forthcoming

When financial misreporting risks are heightened in less litigious environments, boards make counterbalances to CEOs’ equity compensation.

Inspected Auditors Are Worth Their Weight in Gold
Dr. Xindong Zhu
Inspected Auditors Are Worth Their Weight in Gold

Journal of Accounting and Economics, August 2020

Firms with inspected auditors are more likely to receive an acquisition bid, complete deals, and achieve higaher deal announcement returns

Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures
Dr. Wen Chen and Dr. Haibin Wu
Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures

The Accounting Review, July 2020

Firms located in cities that have been attacked issue more downward biased earnings forecasts

The Effect of Trade Secrets Law on Stock Price Synchronicity
Dr. Zheng Wang and Dr. Haibin Wu
The Effect of Trade Secrets Law on Stock Price Synchronicity

The Accounting Review, March 2020

Keeping hold of proprietary knowledge is vital and the “Inevitable Disclosure Doctrine” in the U.S. is making a significant impact

Seeing is Believing? Facial Trustworthiness and Audit Fees
Prof. Jeong-Bon Kim and Dr. Tien-Shih Hsieh
Seeing is Believing? Facial Trustworthiness and Audit Fees

Journal of Accounting and Economics, February 2020

Do auditors' perceptions of client executives' facial trustworthiness affect their fee decisions?