Research

Working Papers

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

Conditionally Accepted at Journal of Accounting and Economics 

2.  Information Production, Real Investment, and External Financing, with Hyun Hwang

3.  Partner Conservatism and Audit Team Composition, with Mingcherng Deng, Tong Lu, and Minlei Ye

4.  Effects of Information Acquisition Costs on Corporate Investment and Surplus, with Hyun Hwang and Volker Laux

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

6. Joint, Individual, and Relative Performance Evaluation under Competition vs. Cooperation, with Jonathan Glover, Changyong Kim, and Hao Xue 

Publications

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

2026, forthcoming in The Accounting Review

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

2026, forthcoming in Management Science

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

2025, The Accounting Review, 100.2

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

2025, Management Science, 71.12

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

6. 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 

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

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

2021, Management Science 67.9 

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

2016, Contemporary Accounting Research 33.4