The department’s research focuses on an array of financial reporting, governance, auditing, management accounting and tax issues relevant to academics and professionals. Faculty deploy a variety of research methods from archival to experimental, and they collaborate with colleagues within the College and across the globe.
Highlighted Research
Ruiting, Dai, Does U.S. Immigration Policy Facilitate Financial Misconduct?. Journal of Accounting Research (Jun 2025).
Latest Research
Chang, Hsihui, Chen, H., Chen, J., Duh, R., and Zhou, Y., Beyond Industry Boundaries: Impact of Auditors’ Related Industry Knowledge on Audit Quality and Audit Fees. Journal of Business, Finance & Accounting (Forthcoming).
Chang, Hsihui, Duh, R., Knechel, R., and LIu, S., Strategic Alignment between Supply Chain Partners and Supplier Audit Fees. Journal of Business, Finance & Accounting (Forthcoming).
Chang, Hsihui, Duh, R., Yu, L., and Zhou, Y., Strategic Similarity and Investment Efficiency. Journal of Accounting Auditing and Finance (Forthcoming).
Chang, Hsihui, Ma, Z., Shi, W., and Xiao, H., Measuring Organization Capital for Nonprofit Foundations. Journal of International Accounting Research (Forthcoming).
Chang, Hsihui, Guo, Y., Fang, J., Lohwasser, E., and Wu, L., The Effects of Staggered and Simultaneous Audit Partner Rotations on Audit Quality. Journal of Accounting Auditing and Finance (Forthcoming).
Chang, Hsihui, Guo, Y., He, L., Lohwasser, E., and Weng, T., Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China. Accounting Horizons (May 2025).
Dai, Xin, Qiao, Zheng, and Xia, Chongwu, Options Trading and Earnings Management. Accounting Horizons 38 (Sep 2024):13-34.
Dai, Xin, and Qiu, Yue, Minimum Wage Hikes and Capital Deepening: Evidence from U.S. Establishments’ IT Budget. Journal of Financial and Quantitative Analysis 59 (Jun 2024):1620-1658.