Financial Accounting

Updated as of September 2024.

Working Papers

[1] Vocal Delivery Quality in Earnings Conference Calls SSRN 

Press: Columbia Law School Blue Sky Blog, Chicago Booth Review
Presentations: University of Chicago, MIT, National University of Singapore, Yonsei University, 2022 Korean Accounting Association (KAA) Summer Conference, 2022 MIT Asia Accounting Conference, 2023 AAA, 2023 S&P Quant Investing Conference

[2] Context-Based Interpretation of Financial Information SSRN

Press: Columbia Law School Blue Sky Blog, Chicago Booth Review
Presentations: Boston College, City University of Hong Kong, HKUST, Seoul National University, University of Chicago, 2022 KAA Winter Conference

[3] Bloated Disclosures: Does ChatGPT Help Investors Process Information? SSRN arXiv

Press: Bloomberg/Fortune, AlphaArchitect, Becker Friedman Institute Research Brief, The Pie (Podcast by the BFI), Columbia Law School Blue Sky Blog, Chicago Booth Review, Financial Planning Magazine, Marginal Revolution, Random WalkInvestor Choice Advocates Network (ICAN) Podcast, Chicago Booth Review Podcast, MIT Technology Review (Nov 2023)
Presentations: Stanford University, University of Chicago, Bochum University, University of Michigan, 2023 GSU-RFS Fintech Conference, 2023 KAA Summer Conference, 2023 NYU Big Apple Accounting Conference, 2023 Texas A&M Accounting Conference, 2023 Council for Institutional Investors Fall Conference, CFA Institute, SEC, 2024 FARS, 2024 CFMR, 2024 Bretton Woods Accounting and Finance Ski Conference, 2024 AAA, 2024 SFA (scheduled), 2024 FMA Annual Meeting (scheduled), 2024 CFEA (scheduled), 2025 HARC (scheduled)
Award/Grants: 2024 FARS Best Paper Award, 2023 Fama-Miller Center for Research in Finance Fund ($30,000), 2023 Fall Stevens Doctoral Program Research Fund ($15,000), 2023 Deloitte Best Research Paper Award (KAA)

[4] Firm-Level Tax Audits: A Generative AI-Based Measurement SSRN

Press: ProMarketThe FinReg Blog
Presentations: City, University of London, University of Liverpool, University of Seoul, 2023 Early Career Accounting Scholars Conference, 2023 KAA International Summer Conference, 2024 EAA, 2024 Finance and Accounting Annual Research Symposium, 2024 IESE Barcelona Tax Conference, 2024 AAA, 2024 Mannheim Taxation Conference, 2024 NTA (scheduled)
Award/Grants: 2022 Bayes Pump Priming Programme Research Grant

[5] Contextualizing Profitability SSRN 

Press: Becker Friedman Institute Research Brief, Columbia Law School Blue Sky Blog, Chicago Booth Review
Presentations: University of Chicago Workshop, 2023 KAA Summer Conference, University of Calgary

[6] Financial Statement Analysis with Large Language Models SSRN arXiv 

Press: Wall Street Journal, Financial Times Unhedged Podcast, Financial Times (Daily), Financial Times, Bloomberg, Forbes, Business Insider, Marginal Revolution, Rebellion Research, VentureBeat, Data-Driven VC, BFI Research Brief, FP&A Podcast, Money, Columbia Law School Blue Sky Blog
Presentations: University of Chicago, University of North Carolina at Chapel Hill, 2024 Tuck Accounting Spring Camp at Dartmouth, Korean-American Accounting Professor Association, Bernstein Quantitative Finance Conference, Seoul National University,  2024 Korean Accounting Association Annual Conference, 2024 5th Analyst Research Conference, 2024 WashU Olin Accounting Research Conference, University of Oregon, Harvard Business School, 2024 Conference on Frontiers in Machine Learning and Economics by Fed (scheduled), 2024 Columbia Burton Accounting Conference (scheduled), 2024 CFEA (scheduled), 2025 HARC (scheduled)
Award/Grants: 2024 Fama-Miller Center for Research in Finance Funding

[7] From Transcripts to Insights: Uncovering Corporate Risks Using Generative AI SSRN arXiv

Press: Becker Friedman Institute Research BriefHarvard Law School Blog, Chicago Booth Review, CXO Advisory Group
Presentations: 2023 QES Quant Investing Conference, CFA Institute, Tilburg Winter Symposium, PCAOB, 2024 FMA Applied Finance Conference, 2024 FMA Asia-Pacific, International Risk Management Conference at Bocconi University, 2024 European Finance Association Annual Meeting, 2024 RiskLab/BoF/ESRB Conference on AI and Systemic Risk Analytics, 2024 AAA, 2024 FMA Annual Meeting (scheduled), 2024 Q-Group Conference (scheduled)
Award/Grants: 2024 FMA Applied Finance Conference Best Paper Award, 2024 FMA Asia-Pacific Conference Best Paper Award in Corporate Finance

Works-in-Progress

[1] Optimal Narratives

Award/Grants: Fama-Miller Center for Finance Research

[2] Large Language Models and Financial Reporting Oversight

Presentation: 2024 TAR/PCAOB Registered Reports Conference