Kai Du

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.

Expertise

Financial reporting; Disclosure; Information economics; Investment; Auditing

Education

• 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

Companies

• Assistant Professor of Accounting Penn State University (2012)
• Senior Economic Research Fellow Public Company Accounting Oversight Board (PCAOB) (2020 — 2021)
• Academic Fellow, Office of the Chief Accountant U.S. Securities and Exchange Commission (2019 — 2020)
• Teaching Fellow Yale School of Management (2008 — 2012)
• Research Assistant International Monetary Fund (2007 — 2007)
• Teaching Assistant Georgetown University (2005 — 2007)
• Intern Accenture (2004 — 2004)