Kai Du conducts economics-based research at the intersection of financial accounting, capital markets, and information economics. His research appears in academic journals including The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, Journal of Economic Dynamics and Control, RAND Journal of Economics, Research Policy, and Review of Accounting Studies. Kai is the PricewaterhouseCoopers (PwC) Research Fellow at Penn State. He served as a Senior Economic Research Fellow at the Public Company Accounting Oversight Board and an Academic Fellow in the Securities and Exchange Commission’s Office of the Chief Accountant.
Expertise
Financial accounting; Information economics; Investment companies; DeFi; Machine learning
Education
Ph D in Accounting, Yale University, School of Management, New Haven, CT, 2012-01-01
Courses Taught
ACCTG 471 – Int Fin Acctg I
Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities.ACCTG 471 Intermediate Accounting I (3) This course provides students with an understanding of generally accepted accounting principles and procedures so that they properly account for and present information in financial statements prepared for external users. The student should acquire a complete understanding of the accounting issues relating to cash, receivables, inventory, plant assets, natural resources, and intangibles. The student should be able to evaluate alternative accounting methods and choose the methods which will best convey the financial information related to the above areas. The student should be able to apply appropriate generally accepted accounting principles and procedures to account for transactions related to the above asset areas. The student should be able to demonstrate an understanding of the transaction analysis, recording, classification, summarization, and reporting procedures in the accounting cycle, and an understanding of the information contained in the financial statements. Finally, student should be able to demonstrate written communication skills required of accountants.
ACCTG 471 – Intermediate Financial Accounting I
Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities.
ACCTG 497 – Special Topics
Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.
ACCTG 590 – Colloquium
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.
ACCTG 597 – Special Topics
Selected Publications
Du K., Louis H., Schmidt B., Wang S. "Principal-versus-agent considerations in revenue recognition under ASC 606 and compliance risk" The Accounting Review, vol. 101, 2026-01-01
Chen Y., Du K., Stocken P., Wang Z. "Strategic experimentation, enforcement transparency, and reputation" RAND Journal of Economics, vol. 57, 2026-01-01
Du C., Du K., Wang S. "Possibilistic Information: Implications for Accounting Research" Journal of Financial Reporting, vol. 10, 2025-01-01
Du K., Song J. "The impact of geotargeting on household information acquisition: Evidence from a Google news redesign" Research Policy, vol. 51, 2022-07-01
Cao S., Du K., Yang B., Zhang L. "Copycat Skills and Disclosure Costs: Evidence from Peer Companies' Digital Footprints" Journal of Accounting Research, vol. 59, 2021-09-01
Du K., Jiang X. D. "Connections between the Market Pricing of Accruals Quality and Accounting-based Anomalies" Contemporary Accounting Research, vol. 37, 2020-01-01
Du K., Huddart S. J. "Economic Persistence, Earnings Informativeness, and Stock Return Regularities" Review of Accounting Studies, vol. 25, 2020-01-01
Chen Y., Du K. "The Role of Information Disclosure in Financial Intermediation with Investment Risk" Journal of Financial Stability, vol. 46, 2020-01-01
Du K., Huddart S. J., Xue L., Zhang Y. "Using a Hidden Markov Model to Measure Earnings Quality" Journal of Accounting and Economics, vol. 69, 2020-01-01
Du K. "Investor Expectations, Earnings Management, and Asset Prices" Journal of Economic Dynamics & Control, vol. 105, 2019-08-01
Du K., Wu S. "Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-related Misconduct Events in Taiwan" Auditing: A Journal of Practice & Theory, vol. 38, 2019-01-01
Du K., Zhang F. "Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year" The Accounting Review, vol. 88, 2013-05-01
Honors and Awards
FARS Outstanding Service Award, American Accounting Association, (2025-12-31)
PricewaterhouseCoopers LLP Fellowship in Accounting, (2024-01-01)
SEC IPA Academic Fellowship, U.S. Securities and Exchange Commission, (2019-01-01)
FASB Faculty Fellowship, Financial Accounting Standards Board, (2017-06-13)
Harry and Heesun You Fellowship, Yale University, (2011-09-01)
Deloitte Foundation Doctoral Fellowship, (2011-01-01)