Research

Working Papers

1. Macroeconomic Implications of Accounting Standards, with Hyun Hwang and Volker Laux

2.  Auditing in the Digital Age: Determinants and Consequences of Technology Investment, with Hyun Hwang and Minlei Ye

3. Functional vs. Cross-Functional Teams and the Role of Productive Heterogeneity, with Jonathan Glover

4. Financial Reporting Quality, Scale Effects, and Contract Enforcement, with Hyun Hwang

5. Are Diverse Audit Teams Better than Homogeneous Ones? Partner Conservatism and Staff Myopia, with Mingcherng Deng, Tong Lu, and Minlei Ye

6. Real Effects of Information Processing Costs, with Hyun Hwang and Volker Laux

7.  Board Composition and Implicit Team Incentives, with Masako Darrough, Sandra Kronenberger, and Sebastian Kronenberger 

Publications

1. Demographic Diversity and Collusion in Teams, with Jonathan Glover

2025, Management Science forthcoming

2. Voluntary Disclosure When Information Quality is Unknown, with Suil Pae 

2025, The Accounting Review, 100.2

3. Repeated Matching, Career Concerns, and Firm Size, 2024, Journal of Economics, 142

4. Audit market concentration, legal regime, and audit fees: An international investigation, with Eugenia Yujin Lee, Jong-Hag Choi, Hee-Yeon Sunwoo, 2024, International Journal of Auditing 28.1 

5. Audit Partner Identification, Matching, and the Labor Market for Audit Talent, with Mingcherng Deng and Minlei Ye, 2023, Contemporary Accounting Research 40.3

6.  Optimal Team Composition: Diversity to Foster Implicit Team Incentives, with Jonathan Glover 

2021, Management Science 67.9 

7. Discussion of ‘Honor Among Thieves: Open Internal Reporting and Managerial Collusion’, with Jonathan Glover, 

2016, Contemporary Accounting Research 33.4