Assistant Professor of Accounting
City University of Hong Kong
Email: michael.shen(at)cityu.edu.hk
Research Interest: how labor market dynamics, technology, and regulation shape the accounting profession
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Published and Accepted Papers:
(with Yupeng Lin, Rui Shi, and Jean Zeng). Contemporary Accounting Research. Conditional Acceptance
Abortion restrictions increase outward mobility of skilled women, impairing audit quality.
Presented at the 2024 Contemporary Accounting Research Conference
Labor Market Outcomes of Restatements for Corporate Accountants
(with John (Xuefeng) Jiang). Management Science. ForthcomingSenior accountants at restatement firms suffer lasting labor market penalties.
(with Kelvin K. F. Law). Management Science (Lead Article). 2024
AI adoption leads to auditor upskilling and improved audit quality, not job replacement.
Best Archival Paper Award at the 2021 AAA Audit Midyear Meeting
The Information Content of Credit Rating Action Reports: A Topic Modeling Approach
(with John (Xuefeng) Jiang and Jing Kong). The British Accounting Review. 2024
Topic modeling of Moody's reports identifies Metrics and Liquidity as key drivers of market reactions and default prediction.
(with Samuel T. Tan). Journal of Accounting and Public Policy. 2023
Former SEC lawyers help firms navigate comment letters more effectively.
Featured in Harvard Law School Forum on Corporate Governance
(with Alper Darendeli and Kelvin K. F. Law). Review of Accounting Studies. 2022
Introduces Green Score, measuring firms' green human capital investment through job posting skill requirements.
Presented at the 2021 Review of Accounting Studies Conference
Featured in NBS Research Blog; Strategic Finance
Selected Working Papers:
Effects of Enforcement Disclosure Salience: Evidence from OSHA Press Releases about Safety Violations (Allen Huang, Chao Tang, and Juanting Wang)
Profits Lost in the Haze: Evidence from Wildfire Smoke (with Jing Kong and Harlow Loch)
What Lies Beneath the Haze? Wildfire Smoke and Industrial Pollution (with Xin Chang, Jing Kong, and Wei Li)
Banking Crisis Regulator (with Sumit Agarwal, Yupeng Lin, and Sirui Wu)
The Value of Human Capital for Firm Performance: Roles of Individual and Group Expertise (with Sudipta Basu and Xinjie Ma)
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