selected publications academicarticle Ahmed, A. S., Wang, D., & Xu, N. (2023). An empirical analysis of the effects of the Dodd-Frank Act on determinants of credit ratings. Journal of Business Finance & Accounting. Ege, M., Kim, Y. H., & Wang, D. (2023). The Demand for Internal Auditors Following Accounting and Operational Failures Lin, F., Chhapekar, S. S., Vieira, C. C., Da Silva, M. P., Rojas, A., Lee, D., ... Nguyen, H. T. (2022). Breeding for disease resistance in soybean: a global perspective. Theoretical and Applied Genetics. 135(11), 3773-3872. Lin, F., Chhapekar, S. S., Vieira, C. C., Da Silva, M. P., Rojas, A., Lee, D., ... Nguyen, H. T. (2022). Correction to: Breeding for disease resistance in soybean: a global perspective. Theoretical and Applied Genetics. 135(11), 3873-3874. Kim, Y. H., Li, Y., & Wang, D. (2022). Does Individualism Reduce Financial Reporting Comparability? Evidence from Audit Partner Individualism in the U.S Christensen, B. E., Smith, K., Wang, D., & Williams, D. (2022). The Audit Quality Effects of Small Audit Firm Mergers in the United States Ege, M., Kim, Y. H., & Wang, D. (2022). Audit Disruption: The Case of Outside Job Opportunities for External Auditors and Audit Quality Ege, M., Wang, D., & Xu, N. (2022). The Consequences of Auditor Scandals: Evidence from Negative Big 4 Business Press Coverage Ege, M., Kim, Y. H., & Wang, D. (2021). Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*. Contemporary Accounting Research. 38(4), 2659-2690. Azzali, S., Mazza, T., Reichelt, K. J., & Wang, D. (2021). Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy. Auditing: a Journal of Practice and Theory. 40(4), 1-25. Ege, M., Kim, Y. H., & Wang, D. (2021). Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability? Ege, M. S., Kim, Y. H., & Wang, D. (2020). Do Global Audit Firm Networks Apply Consistent Audit Methodologies across Jurisdictions? Evidence from Financial Reporting Comparability. Accounting Review. 95(6), 151-179. Omer, T. C., Sharp, N. Y., & Wang, D. (2018). The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices. Journal of Business Ethics. 149(4), 811-831. Lawson, B. P., & Wang, D. (2016). The Earnings Quality Information Content of Dividend Policies and Audit Pricing. Contemporary Accounting Research. 33(4), 1685-1719. Omer, T. C., Sharp, N. Y., & Wang, D. (2016). The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices Newton, N. J., Persellin, J. S., Wang, D., & Wilkins, M. S. (2016). Internal Control Opinion Shopping and Audit Market Competition. 91(2), 603-623. McGuire, S. T., Wang, D., & Wilson, R. J. (2014). Dual Class Ownership and Tax Avoidance. Accounting Review. 89(4), 1487-1516. Ahmed, A. S., Neel, M., & Wang, D. (2013). Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence. Contemporary Accounting Research. 30(4), 1344-1372. Khurana, I. K., Raman, K. K., & Wang, D. (2013). Weakened outside shareholder rights in dual-class firms and timely loss reporting. Journal of Contemporary Accounting and Economics. 9(2), 203-220. Newton, N. J., Wang, D., & Wilkins, M. S. (2013). Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements. Auditing: a Journal of Practice and Theory. 32(3), 31-67. Duru, A., Wang, D., & Zhao, Y. (2013). Staggered boards, corporate opacity and firm value. Journal of Banking and Finance. 37(2), 341-360. Wang, D., & Zhou, J. (2012). The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality. 26(3), 493-511. McGuire, S. T., Omer, T. C., & Wang, D. (2012). Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?. Accounting Review. 87(3), 975-1003. REICHELT, K. J., & WANG, D. (2010). National and OfficeSpecific Measures of Auditor Industry Expertise and Effects on Audit Quality. 48(3), 647-686. Francis, J. R., & Wang, D. (2008). The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*. Contemporary Accounting Research. 25(1), 157-191. WANG, D. (2006). Founding Family Ownership and Earnings Quality. 44(3), 619-656. Khurana, I. K., Raman, K. K., & Wang, D. (2006). Does the Threat of Private Litigation Increase the Usefulness of Reported Earnings? International Evidence. Journal of International Accounting Research. 5(2), 21-40. Francis, J. R., & Wang, D. (2005). Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency. Auditing: a Journal of Practice and Theory. 24(s-1), 145-160. Francis, J. R., & Wang, D. (2005). Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency. Auditing: a Journal of Practice and Theory. 24(Supplement), 145-160. Francis, J. R., Reichelt, K., & Wang, D. (2005). The Pricing of National and CitySpecific Reputations for Industry Expertise in the U.S. Audit Market. Accounting Review. 80(1), 113-136. Francis, J. R., & Wang, D. The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World institutional repository document Azzali, S., Mazza, T., Reichelt, K. J., & Wang, D. (2021). Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy Ege, M., Wang, D., & Xu, N. (2020). Does the Business Press Influence Equity Investors Perception of Big 4 Audit Quality? Ege, M., Kim, Y. H., & Wang, D. (2019). Do Global Audit Firm Networks Apply Consistent Audit Methodologies Across Jurisdictions? Evidence from Financial Reporting Comparability Ege, M., Kim, Y. H., & Wang, D. (2019). Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability? Christensen, B. E., Smith, K., Wang, D., & Williams, D. (2015). The Audit Quality Effects of Small Audit Firm Mergers in the United States Lawson, B., & Wang, D. (2015). The Earnings Quality Information Content of Dividend Policies and Audit Pricing Ahmed, A. S., Neel, M. J., & Wang, D. (2012). Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence Newton, N. J., Wang, D., & Wilkins, M. S. (2011). Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements Omer, T. C., Sharp, N. Y., & Wang, D. (2010). The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices Ahmed, A. S., Neel, M. J., & Wang, D. (2009). Does Mandatory Adoption of International Financial Reporting Standards Improve Accounting Quality? Preliminary Evidence
chaired theses and dissertations Christensen, Brant E (2015-06). Mandatory Partner Rotation and Audit Quality: Evidence from U.S. Audit Firm Archival Data. Newton, Nathan J. (2013-06). Earnings Management Pressure on Audit Clients: Auditor Response to Analyst Forecast Signals. Smith, Kecia Williams (2016-06). Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom.
education and training Ph.D. in Accountancy, University of Missouri - (Columbia, Missouri, United States) 2004 M.S. in Agriculture Economics, University of Missouri - (Columbia, Missouri, United States) 2001 B.A. in Land Management, Renmin University of China - (Beijing, Beijing, China) 1993