Accepted at Review of Accounting Studies

Presented at Review of Accounting Studies Conference (2025), AAA Annual Meeting (2024), FARS (2024), FMA Annual Meeting (2023), University of British Columbia (2023)*, University of Alberta (2023)*, CAAA Annual Conference (2023), Hawaii Accounting Research Conference (2023)*, Annual Rotman Accounting Research Conference (2022)*, Haskayne and Fox Accounting Conference (2022)*, and Tulane University (2022)

Revise and resubmit at Review of Accounting Studies

Presented at Tsinghua University, University of Alberta, University of Lethbridge, Santa Clara University, University of Saskatchewan, University of Wyoming, CAAA Annual Conference (2024), FARS (2024), AAA Annual Meeting (2023), Tulane University (2022)

Revise and resubmit at Journal of Accounting Research

Presented at Auditing Midyear Meeting*(2026),  Xiamen University* (2025), and Tsinghua University* (2025)

Presented at CUHK-Shenzhen Forum of Asian Accounting Scholar* (2024), FARS (2024), Rice University* (2023), Southern Risk & Insurance Association* (2022), University of Waterloo* (2019), Tulane University* (2019)

Presented at AAA Annual Meeting (2024), Haskayne and Fox Accounting Conference* (2023)