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


Introduction

Professor Du's reseach focuses on accounting measurement and the relationship between accounting information and economic fundamentals. 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 information in the financial services industry, new perspectives in quantifying accounting measurement, and social networks in corporate boardrooms. His research appears in The Accounting Review and is reported in business media such as the New York Times.

Professor Du holds a PhD in accounting from Yale. He was a Deloitte Foundation Doctoral Fellow (2011-2012) and a Harry and Heesun You Fellow (2011-2012). He teaches Intermediate Financial Accounting at Penn State.


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”


Expertise

Accounting measurement
Economic theories of disclosure and earnings management
Social networks and corporate governance


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