Yibin Liu
Assistant Professor of Accounting
National University of Singapore Business School
Research Interests
Generative Artificial Intelligence
(information processing, misinformation, and disclosure)
Contact: yliu@nus.edu.sg
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Publications
1. The Impact of Generative AI on Information Processing: Evidence from the Ban of ChatGPT in Italy with Jeremy Bertomeu (WUSTL), Yupeng Lin (NUS), and Zhenghui Ni (Renmin U)
Journal of Accounting and Economics, 2025, 80 (1), 101782. https://doi.org/10.1016/j.jacceco.2025.101782
2. Disclosure and Investor Rational Inattention: Theory and Evidence with Jeremy Bertomeu (WUSTL) and Keri Hu (HKU)
The Accounting Review, 2023, 98 (6): 1-36. https://doi.org/10.2308/TAR-2022-0122
Working Papers
3. AI Information Processing, Misinformation, and Voluntary Disclosure with Jeremy Bertomeu (WUSTL), Yupeng Lin (NUS), and Zhenghui Ni (Renmin U)
4. The Economic Consequences of Disrupted Generative AI Adoption with Jeremy Bertomeu (WUSTL), Yupeng Lin (NUS), and Zhenghui Ni (Renmin U)
5. Information Processing Costs and Retail Deposit Flows: Evidence from the Release of Integrated Bank Social Performance Data with Chunbing Cai (NUS Ph.D.), Mingyi Hung (UBC), and Yupeng Lin (NUS)
6. Bank Social Media Disclosure During a Banking Crisis with Shushu Jiang (NUS), Jason Lin (Toronto), Rachel Xi Zhang (NUS), and Luo Zuo (NUS)
7. Broker-Dealers as Gatekeepers: Evidence from Insider Stock Gifts with Ben Charoenwong (INSEAD) and Hansol Jang (NUS)
8. Understanding the Real Effects of Regulatory Failure: Evidence from the 2017 KPMG-PCAOB Audit Inspection Scandal with Daniel Aobdia (Penn State), Chunbing Cai (NUS Ph.D.), and Yupeng Lin (NUS)
9. Judgement-Intensive Accounting Standards and Corporate AI Investments with Yinghua Li (Arizona State), Ying Liang (Georgia State), Yifei Liao (Frankfurt), and Wenqiang Pan (Fudan)
10. How do Banks Retain Depositors? The Roles of Deposit Rates and Loan Performance Reporting with Yikang Jiang (NUS Ph.D.), Yupeng Lin (NUS), and Gaoqing Zhang (CMU)
11. Going Digital: The Causal Effect of Information Technology on Financial Reporting
Teaching
Accounting For Decision Makers, 2026 Spring, NUS Business School
Introductory financial accounting class
Accounting Data Analytics I & II, 2021 - 2025, NUS Business School
Master of Science in Accounting program's core courses that I develop and teach
Analyze large accounting datasets with machine learning, textual analysis, and generative AI API
Accounting Data Analytics, 2020 Spring, Rady School of Management (University of California San Diego)
Master of Professional Accountancy course
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