Annual Conference

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Accounting, Senior Fellows/Fellows

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May 2017

Why Do Publicly Listed Firms Evade Taxes? Evidence from China

Bin KE, Yao ZHANG, Travis CHOW, Hongqi YUAN
Taking advantage of the mandatory disclosure of detected corporate tax evasions in China, we examine why publicly listed firms evade taxes. Different from most prior studies that focus on corporate income tax avoidance, we consider tax evasions related to both income taxes and non-income taxes. We a...
Keywords: tax avoidance, Tax evasion, China, SOE
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Annual Conference

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Accounting

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May 2023

When Machine Comes to Town: Fund Analysts’ Performance with Artificial Intelligence

Grace Haoqing FAN, Xi KANG
How does the introduction of artificial intelligence (AI) technology affect the performance of mutual fund analysts? Using a unique setting in which AI was introduced to generate ratings for previously uncovered mutual funds in a large financial research company, we find that the analyst ratings’ ...
Keywords: artificial intelligence, machine learning, mutual fund, analyst performance, social connection, benchmark information
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Annual Conference

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Accounting

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May 2025

When Home Pride Meets Professional Integrity: Journalists’ Strategic Reporting about Hometown Firms under Misconduct Investigations

Jiaxing YOU, Qian LIU, Libin QIN, Jingjing XIA
This study investigates how journalists navigate conflicting social identity demands, specifically the tension between hometown loyalty and professional objectivity, when they report on firms facing financial misconduct investigations. We find that, following the investigation announcement, journali...
Keywords: identity conflicts, journalists, firm misconduct, reputation, media tone
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Annual Conference

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Accounting

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May 2021

What Should Investors Care About? Mutual Fund Ratings by Analyst vs Machine Learning Technique

Si CHENG, Xiaojun ZHANG, Ruichang LU
We examine two forward-looking mutual fund ratings: the analyst rating produced by human analysts and the quantitative rating generated by a machine learning technique. The analyst rating identifies outperforming funds, while the quantitative rating does not—this difference derives mostly from the...
Keywords: Analyst Rating, Quantitative Rating, Mutual Funds, Information provision, machine learning
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Annual Conference

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Accounting

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May 2015

What Determines Auditors' Career Outcomes?

Bin KE, Xianjie HE
Taking advantage of a unique data set from China about individual auditors’ personal backgrounds, we examine the factors that affect auditors’ demotion and promotion outcomes. We find that ability, accounting knowledge, and on-the-job performance all matter in auditors’ demotions and promotion...
Keywords: auditors, promotion, demotion, gender, China
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