Research

Interests

 

Auditing, Accounting Information Systems, Machine Learning, Text Mining, LLM, ESG

 

Publications

 

Jiang, L., Gu, Y., & Dai, J. (2023). Environmental, Social, and Governance Taxonomy Simplification: A Hybrid Text Mining Approach. Journal of Emerging Technologies in Accounting, 20(1), 305-325.

 

Zhang, Z., Gu, Y., Jiang, L., Yu, W., & Dai, J. (2023). Internet of Things and Blockchain-Based Smart Contracts: Enabling Continuous Risk Monitoring and Assessment in Peer-to-Peer Lending. Journal of Emerging Technologies in Accounting, 1-14.

 

Working Papers

 

(With Chanyuan Abigail Zhang, Yu Gu, & Lei Zhao) Using Machine Learning to Improve Accrual Estimates. Revise and Resubmit.

 

(With Chanyuan Abigail Zhang, Soohyun Cho, & Miklos Vasarhelyi) Predicting Material Misstatements Using Machine Learning, presented at the 2021 PCAOB Conference on Auditing and Capital Markets. Revise and Resubmit.

 

(With Yu Gu & Jun Dai) Using Blockchain and Smart Contracts to Combat Greenwashing in Environmental Disclosures. Revise and Resubmit.

 

(With Kathy Wei, Heejae Lee, Yu Gu, & Soohyun Cho) Audit Data Analytics with Machine Learning, Data Visualization, and Auditor’s Judgment: A Field Study. Revise and Resubmit.

 

(With Miklos Vasarhelyi & Chanyuan Abigail Zhang) Towards Real-Time Financial Statement Fraud Detection Using Machine Learning, presented at the 2023 PCAOB Conference on Auditing and Capital Markets.

 

(With Wenjun Yu, Yu Gu, & Jun Dai) A Greenhouse Gas Emission Tracking System (GETS) for Climate-Related Disclosures.

 

(With Steven Katz & Yu Gu) Information Extraction from ESG Reports Using NLP: A ChatGPT Comparison.