selected publications academic article Kim, Y. H., Li, Y., & Wang, D. (2021). Audit Partner Individualism and Financial Reporting Comparability: Evidence from the U.S Ege, M., Kim, Y. H., & Wang, D. (2021). Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability? Ege, M., Kim, Y. H., & Wang, D. (2021). Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*. Contemporary Accounting Research. Ege, M., Wang, D., & Xu, N. (2021). The Consequences of Auditor Reputation Loss: Evidence from Negative Big 4 Business Press Coverage Christensen, B. E., Smith, K., Wang, D., & Williams, D. (2020). The Audit Quality Effects of Small Audit Firm Mergers in the United States Ahmed, A. S., Wang, D., & Xu, N. (2019). An Empirical Analysis of the Effects of the Dodd-Frank Act on Determinants of Credit Ratings 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. 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. Accounting Review. 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. Wang, D., & Zhou, J. (2012). The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality. Accounting Horizons. 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. 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. 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? Lawson, B., & Wang, D. (2015). The Earnings Quality Information Content of Dividend Policies and Audit Pricing Christensen, B. E., Smith, K. W., & Wang, D. (2015). The Effect of Audit Regulation on Small Audit Firm Mergers and Audit Quality 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). Do Local Religious Norms Affect Auditors Going Concern Decisions?
chaired theses and dissertations Christensen, Brant E (2015-08). Mandatory Partner Rotation and Audit Quality: Evidence from U.S. Audit Firm Archival Data. Newton, Nathan J. (2013-08). Earnings Management Pressure on Audit Clients: Auditor Response to Analyst Forecast Signals. Smith, Kecia Williams (2016-08). 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