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 (Forthcoming)
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
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: 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
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.