Kai Du

Color portrait of Kai Du

Assistant Professor

Department Accounting
Office Address 375 Business Building
Phone Number 814-863-4001
Email Address kxd30@psu.edu

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Kai Du is an Assistant Professor at Penn State University. His research focuses on financial accounting, disclosure, and information acquisition.

Kai received a PhD in accounting from Yale. He was a Deloitte Foundation Doctoral Fellow, a Harry and Heesun You Fellow at Yale, and a Financial Accounting Standards Board (FASB) Faculty Fellow.


Kai's recent research focuses on an empirical investigation of information acquisition by various economic agents. He is also interested in providing new explanations on the relationship between accounting information and stock returns. He also has research interests in auditing and sustainability reporting.


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

Courses Taught

ACCTG 590 – Colloquium (Variable)
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.

ACCTG 471 – Intermediate Financial Accounting I (3)
Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities.

Selected Publications

Du K., Wu S., "Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-related Misconduct Events in Taiwan." Auditing: A Journal of Practice & Theory, 2019.
Du K., Zhang F., "Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year." The Accounting Review, vol. 88, no. 3, 2013, pp. 945-975.
Du K., "Investor Expectations, Earnings Management, and Asset Prices." Journal of Economic Dynamics & Control (conditionally accepted).

Research Impact and Media Mention

"Hiding Losses, Via the Calendar", New York Times, Newspaper