My work uses forensic methods to detect corporate deception: greenwashing, fraud, tax avoidance, and diversity tokenism. I develop novel measurement approaches using job postings, linguistic analysis, and machine learning.
Journal of Accounting Research 2026, 64(1): 317–363
Firms didn’t expand the tent. They rearranged the seats. This study examines when corporate diversity initiatives represent genuine organizational change versus superficial window dressing.
Nature 2025, 637: 272 (Correspondence)
Trading nature is worse than trading carbon. Unlike carbon, biodiversity cannot be measured, compared, or offset across locations. A kingfisher in Kent is not equivalent to a parrot in Peru.
Review of Accounting Studies 2022, 27(3): 986–1037
Job postings reveal genuine corporate environmental commitment. We develop a "Green Score" based on environmental job postings and show that firms hiring green workers actually reduce emissions.
Management Science 2025, 71(5): 3641–3666 (Lead Article)
AI is a co-pilot, not an auto-pilot. Audit offices that adopt AI hire 4.3% more employees, not fewer. The technology complements human judgment rather than substituting for it.
Best Archival Paper Award, 2021 AAA Auditing Midyear Meeting
Journal of Accounting Research 2019, 57(2): 491–543
Financial advisors with pre-advisor criminal records pose a greater risk to investors. Background checks work.
Management Science 2022, 68(11): 8464–8482
Minority advisors are more likely to receive complaints when public concern about immigration rises, even after controlling for advisor performance.
Management Science 2021, 67(4): 2466–2482
Financial advisors who start their career in recessions are less likely to commit professional misconduct throughout their career.
The Accounting Review 2022, 97(5): 349–375
Our new measure, Active Haven, differentiates whether a tax haven subsidiary is actively operating or a dormant shell company.
Journal of Accounting Research 2015, 53(4): 777–819
Financially constrained firms pursue more aggressive tax planning strategies. Linguistic cues in corporate filings predict tax behavior.
Review of Accounting Studies 2017, 22(1): 141–184
Veteran CEOs avoid less tax. Military training instills values of duty and integrity that carry over to corporate decision-making.
One of RAST’s five most-cited papers of 2019
Review of Accounting Studies 2016, 21(1): 37–88
Republican analysts are more conservative in their research output. Political ideology influences professional judgment.
The Accounting Review 2021, 96(3): 121–140
Disruptive life events affect how analysts assess risk. Analysts who experience deadly hurricanes become more pessimistic in their forecasts.
Journal of Financial Reporting 2023, 8(1): 41–61
There is no evidence of large-scale ID anonymization for annual and quarterly EPS forecasts for U.S. firms.
Management Science 2024, 70(3): 1343–1356
Data availability remains a major barrier to achieving full reproducibility in research. Member of the Management Science Reproducibility Collaboration.