Kai's research focuses on accounting quality, misreporting, and information economics. His research provides theoretical frameworks for understanding the empirical relationships between accounting information and economic fundamentals and the drivers of corporate reporting decisions. He also conducts economics-based research on disclosure, auditing, and securities regulations. His research appears in academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, Journal of Economic Dynamics and Control, and Review of Accounting Studies.
Kai served as a Senior Economic Research Fellow (2020–2021) at the Public Company Accounting Oversight Board (PCAOB) and an Academic Fellow (2019–2020) in the Securities and Exchange Commission (SEC)’s Office of the Chief Accountant (OCA). Before joining Penn State, Kai received a PhD in Accounting from Yale University.
Financial reporting; Disclosure; Information economics; Investment; Auditing
Ph D, Accounting, Yale University, 2012
M Phil, Accounting, Yale University, 2010
MA, Accounting, Yale University, 2010
MA, Economics, Georgetown University, 2007
BA, Finance, Peking University, 2004
ACCTG 471 – Int Fin Acctg I (3)
Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities. ACCTG 471 Intermediate Accounting I (3) This course provides students with an understanding of generally accepted accounting principles and procedures so that they properly account for and present information in financial statements prepared for external users. The student should acquire a complete understanding of the accounting issues relating to cash, receivables, inventory, plant assets, natural resources, and intangibles. The student should be able to evaluate alternative accounting methods and choose the methods which will best convey the financial information related to the above areas. The student should be able to apply appropriate generally accepted accounting principles and procedures to account for transactions related to the above asset areas. The student should be able to demonstrate an understanding of the transaction analysis, recording, classification, summarization, and reporting procedures in the accounting cycle, and an understanding of the information contained in the financial statements. Finally, student should be able to demonstrate written communication skills required of accountants.
ACCTG 590 – Colloquium (Variable)
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.