Research

Research Interests

Environmental, Social, and Governance (ESG)
Artificial Intelligence (AI)
Large Language Models, Generative AI
Machine Learning
Economics of Regulation
Voluntary Disclosures
Auditing
Gamification of Accounting Education

Applications of LLMs in ESG Contexts

Exploring ChatGPT’s Capability to Automate the Analysis of Corporate Diversity Disclosure (with Benita Gullkvist and Miklos A. Vasarhelyi)

Working Paper.
Presented at
- AAA Special Forum Conference: The Digital Transformation of ESG Reporting (joint organized by Journal of Accounting and Public Policy (JAPP) and the Journal of Information Systems (JIS));
- 2024 Joint Midyear Meeting of the AIS and SET Sections;
- 46th EAA Annual Congress;
- 58th World Continuous Auditing & Reporting Symposium.
Submitted to Journal of Accounting Research.

Can External Auditors Utilize ChatGPT to Assure ESG Reports? – Exploring Extraction of GHG Emission Information (with Benita Gullkvist)

Working Paper.
2nd round R&R at Accounting Horizons.
Presented at “2024 Deloitte AIS Workshop”.

Examining Determinants of Corporate Opinions on SEC’s Proposal for Climate-Related Disclosure - A ChatGPT Facilitated Analysis of Comment Letters (with Benita Gullkvist)

Working in progress, preparing for submission

Environmental, Social, and Governance(ESG)

Green at Risk: The Effects of Weakened EPA Oversight (with Feng Gao and Keyi Zhao)

Working Paper.
Submitted to Review of Accounting Studies
Presented at "2024 AAA Annual Meeting -Concurrent Paper and Research Forum Sessions"(forthcoming).

The Moderating Effect of ESG Performance On R&D Investment and Cost of Debt—Evidence from Healthcare Industries (with Hilal Atasoy and Jinqiu Yan)

Working in progress, early draft.

Gamification of Accounting Education

Enhancing Accounting Education through Digitalized Role-Playing Games (D-RPGs): A Novel Approach to Boost Student Engagement and Learning (with Ruanjia Liu, Fangbing Xiong and Miklos A. Vasarhelyi).

Working Paper.
Presented at
- 60th World Continuous Auditing & Reporting Symposium;
- 2024 AAA Annual Meeting - Effective Learning Strategies (forthcoming);
- 2024 AIS Educator Conference(forthcoming);
- 2024 AAA Annual Meeting - Conference on Teaching and Learning in Accounting(forthcoming).
Submitted to Accounting Horizons.

Next-Generation Gamification in Accounting Education: Digital-role play games (D-RPGs) with Generative AI (GAI) (with Fangbing Xiong)

Working Paper.
Presented at "2024 AAA Annual Meeting -Emerging and Innovation Research".
1st round R&R at Journal of Emerging Technologies in Accounting

Machine Learning

Regaining Control Over Who Is My Peer: A Customizable Peer Firm Identification Streamline (with Won No, Soohyun Cho, Arion Cheong, Maria Guangyue Zhang).

Working in progress, early draft.

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