About

I am an Assistant Professor of Accounting at the Knox School of Accountancy, James M. Hull College of Business, Augusta University. My research studies how accounting rules and disclosures shape bank lending, debt contracting and capital markets, and how large language models can measure what firms say.

I received my Ph.D. in Accounting from the Sauder School of Business, University of British Columbia, in 2022. Before my doctoral studies I audited banks and manufacturers at PwC and Deloitte in Taipei and worked as a management consultant. I am a Certified Public Accountant (Colorado).

Research

Publications

• Reproducible LLM-Based Measurement Depends on the Serving Stack Single-authored. Finance Research LettersAccepted
• How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model Single-authored. The Accounting Review 100 (1), 465–490, 2025.
• Nonparametric Distributed Learning Architecture for Big Data: Algorithm and Applications With Scott Bruce, Zeda Li and Subhadeep Mukhopadhyay. IEEE Transactions on Big Data 5 (2), 166–179, 2018.

Working papers

• CECL and Peer Effects in Bank Loan Loss Provisioning With Sung Gon Chung and Minjae Kim. R&R, Review of Accounting Studies
• Accounting Credibility and M&A Decisions: Evidence from Acquisitions of Small Private Banks With Jeff Yu.
• Despite the Economy: Managers' Resilience Claims and Post-Announcement Returns With Changhao Justin Jia.

Teaching

Augusta University

• ACCT 2201 Principles of Accounting I
• ACCT 3311 Intermediate Accounting I
• ACCT 4350 Accounting Information System
• ACCT 4950 Financial Statement Analysis

University of British Columbia (Lecturer)

• COMM 450 Intermediate Accounting II
• COMM 294 Managerial Accounting

Background

Education

Professional experience

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