Kai Du

Assistant Professor of Accounting
Department: Accounting
Office: 375 Business Building
Phone: 814-863-4001
Fax: 814-863-8393
E-mail: kxd30@psu.edu


Introduction

Kai Du is an Assistant Professor at Penn State University where he teaches Intermediate Financial Accounting. He conducts analytical and empirical research that focuses on financial accounting. Some of his research attempt to provide analytical underpinnings for various empirical measures and regularities. The specific topics examined include the interaction between earnings management and investor expectations/attention, real effects of public disclosure in the financial services industry, the linguistic aspects of accounting measurement, and uses of financial information. His research appears in The Accounting Review.

Kai received a PhD in accounting from Yale, where he was a Deloitte Foundation Doctoral Fellow and a Harry and Heesun You Fellow.


Current Research

Kai's recent research focuses on theoretical implications and empirical measurement of accounting information systems, linguistic uncertainty of financial disclosures, and the various uses of financial information. His research employs different approaches, including archival, analytical, and simulation-based, depending on the research questions, which mostly fall into the broad area of financial accounting.

Below is a selected list of his recent working papers.

“A Dynamic Model of Investor Expectations and Financial Reporting”

“Information Aggregation and Multiplicity in Creditor Runs: The Role of Public Disclosure”

“Accounting Information Systems and Asset Prices” (with Steve Huddart and Lingzhou Xue)

“The Credibility of Corporate Social Responsibility Reports and the Role of Assurance: Evidence from an Alternative Setting” (with Shing-Jen Wu)


Expertise

Market use of financial information
Theories of disclosure and earnings management
Linguistic aspects of financial disclosure


Publication List

Kai Du and Frank Zhang, "Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year", The Accounting Review, 88 (3), 945-975.


Media Mention

Hiding Losses, Via the Calendar,  New York Times


Education

PhD, Accounting, Yale University, 2012

MA, Economics, Georgetown University, 2007

BA, Finance, Peking University, 2004


Courses

ACCTG 471, Intermediate Financial Accounting I