Research

Publications

• Generalist CEOs and Credit Ratings

  •  With Zhiming Ma, Lufei Ruan, Haiyan Zhang

  • Contemporary Accounting Research, Vol. 38 (2): 1009–1036

• Information Quality and Workplace Safety

  •  With Ole-Kristian Hope, Heng Yue, and Jianyu Zhao

  • Journal of Management Accounting Research, 34(1), pp.133-162.

Selected Working Papers

• Financial Reporting and Detection of Labor Union Misconduct 

  • Dissertation

  • Available Upon Request

  • Abstract: Although regulations requiring labor unions to file financial reports have been in place for more than 60 years, a long-held debate exists about the value of this regulation. Proponents argue that transparency constrains opportunism by union leaders. Others, however, question whether financial reporting information can be used to detect and deter complicated misconduct schemes in this setting. Assembling a hand-collected dataset of labor union misconduct, I examine the role that financial reporting plays in detecting union misconduct. I find that financial reporting information can be used to detect labor union misconduct. Consistent with the notion that stakeholders do make use of this information, further analysis indicates that the detection and discipline of misconduct increase for the subset of labor unions subject to enhanced reporting requirements following a 2004 regulation change. Collectively, my findings indicate that financial reporting information plays a role in combating labor union misconduct.

• Do Consumers Vote With Their Feet in Response to Negative ESG News? Evidence From Consumer Foot Traffic to Retail Locations

  • With Svenja Dube and Hye Seung (Grace) Lee

• Lending Relationships Along Ownership Lines: Institutional Cross-Ownership and Bank Loan Contracts

  • With Zhiming Ma, Edward Owens, and Derrald Stice

• Incidence, Disclosure, and Risk of Corporate Litigation: Insights from Federal Court Filings

  • With Mary Billings, Robert W. Holthausen, and Christine Petrovits

• Does Internal Control over Financial Reporting Curb Mortgage Fraud?

  • With Yiwei Dou and Xi Wu