My research uses archival methods to examine how corporate disclosure, regulation, and technology shape firm behavior and economic outcomes.
Working Papers
Fictional Experiments in Patent Disclosures
With Jihwon Park and Yue Zhang (Baruch College)
Revise and resubmit, *The Accounting Review*
This study examines fictional—or “prophetic”—experiments disclosed in patent applications and their consequences for peer inventors’ follow-on innovation.
Selected presentations: University of Connecticut† and Baruch College† (2023); Shanghai Jiao Tong University†, Bretton Woods Accounting and Finance Ski Conference†, and Wolfe Research Annual Investment Conference† (2024); Hawaii Accounting Research Conference† and EAA Annual Congress (2025).
A Patent of One’s Own: The Real Effects of Pay Transparency Mandates on Women in Innovation
With Lucas Lee (IE University) and Fengzhi Zhu (University of Glasgow)
This study examines whether mandatory gender pay-gap disclosure changes women’s participation in innovation and the composition of inventor teams.
Selected presentations: University of Glasgow†, IE University†, EAA Annual Congress†, and RCF–ECGI Annual Conference (scheduled)† (2026).
Disclosure Harmonization and R&D Investment Efficiency
Dissertation
This study examines whether harmonizing disclosure requirements and reducing information-processing costs across major patent offices improve firms’ R&D investment efficiency.
Selected presentations: AAA FARS Midyear Meeting, AAA International Accounting Section Midyear Meeting, and EAA Annual Congress (2024).
† Presentation by a coauthor.
Work in Progress
Exposure to Artificial Intelligence and the Accounting Workforce
With Zhongnan Xiang (University of Warwick)
Stage: Empirical analysis
This project develops a patent-based measure of firms’ exposure to accounting-related artificial intelligence and examines how that exposure affects the accounting workforce.
Generative AI and Knowledge Diffusion: Evidence from Patent Citations
With Yue Zhang (Baruch College) and Ningzhong Li (University of Texas at Dallas)
Stage: Preliminary analysis
This project uses U.S. patent citations to foreign prior art to examine whether generative AI reduces linguistic and disciplinary barriers to international knowledge diffusion.