Kai Du

Assistant Professor of Accounting
Department: Accounting
Office: 306 Business Building
Phone: 814-863-4001
Fax: 814-863-8393
E-mail: kxd30@psu.edu


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 accounting measurement and investor behavior. Some of his research attempts 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, and the linguistic aspects of accounting measurement. 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

“A Dynamic Model of Investor Expectations and Financial Reporting”

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

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

“A Reassessment of the Evidence that Accruals Quality is a Priced Risk Factor”


Accounting measurement
Economic theories of disclosure and earnings management

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


PhD, Accounting, Yale University, 2012

MA, Economics, Georgetown University, 2007

BA, Finance, Peking University, 2004


ACCTG 471, Intermediate Financial Accounting I