Recent Publications

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Horizon Problems in the Implementation of Bank Reporting Regulation: Evidence from China

HUNG, MINGYI, Ru, Yi, She, Guoman and Wang, Lynn
Review of Accounting Studies

Renegotiation Costs and Debt Contract Design

MORRIS, ARTHUR, Dyreng Scott and Ferracuti, Elia
The Accounting Review, Forthcoming.

How Does Audit Quality Affect Firm Innovation? Evidence from China

HSU, CHARLES, Wu, Chaopeng, Yan, Zehao and Zhu, Ruichao
Journal of Business Finance and Accounting, 2025, 52, 1059-1094.

Downside Risk Similarity and M&As

Chen, Lei, HUANG, ALLEN, Wang, Xiniu and Xu, Liang
Contemporary Accounting Research, Forthcoming.

The Impact of Mandatory Sustainability Reporting on Institutional Investment

DeFond, Mark, HUNG, MINGYI and WANG, EMILY
The Accounting Review, Forthcoming.

Auditing with a Chance of Whistleblowing

Nan, Lin, TANG, CHAO and Ye, Minlei
Management Science, Forthcoming.

Reshaping Corporate Boards through Mandatory Gender Diversity Disclosures: Evidence from Canada

Hu, Jinshuai, HUNG, MINGYI and Li, Siqi
Management Science, Forthcoming.

Foreign Bank Branch Participation and U.S. Syndicated Loan Contract Design

YANG, DANIEL
Journal of Accounting and Economics, Volume 79, Issue 1, February 2025, 101714.

Do Credit Ratings Reflect Private Information about SEC Investigations?

Bonsall, Samuel, Donovan, John, Holzman, Eric, Wang, Xue and YANG, DANIEL
The Accounting Review, (2025), 100 (2): 21-44

Preference Dynamics and Risk-Taking Incentives

Cen, Xiao, Li, Nan, TANG, CHAO and Wang, Juanting
Journal of Accounting & Economics, Volume 79, Issues 2-3, April-May 2025, 101739.