overview
My research focuses on auditing, corporate governance and quality of accounting earnings.
education and training
- Ph.D. in Accountancy, University of Missouri - (Columbia, Missouri, United States) 2004
- M.S. in Agriculture Economics, University of Missouri - (Columbia, Missouri, United States) 2001
- B.A. in Land Management, Renmin University of China - (Beijing, Beijing, China) 1993
selected publications
Academic Articles15
- Kim, Y. H., Li, Y., & Wang, D. (2021). Audit Partner Individualism and Financial Reporting Comparability: Evidence from the U.S..
- Ege, M., Kim, Y. H., & Wang, D. (2021). Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?.
- Ege, M., Kim, Y. H., & Wang, D. (2021). Do
PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*. Contemporary Accounting Research. (4),
- Ege, M., Wang, D., & Xu, N. (2021). The Consequences of Auditor Reputation Loss: Evidence from Negative Big 4 Business Press Coverage.
- Christensen, B. E., Smith, K., Wang, D., & Williams, D. (2020). The Audit Quality Effects of Small Audit Firm Mergers in the United States. Mays Business School Research Paper. (2635605),
Repository Documents / Preprints6
- Azzali, S., Mazza, T., Reichelt, K. J., & Wang, D. (2021). Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy.
- Ege, M., Wang, D., & Xu, N. (2020). Does the Business Press Influence Equity Investors Perception of Big 4 Audit Quality?.
- Lawson, B., & Wang, D. (2015). The Earnings Quality Information Content of Dividend Policies and Audit Pricing.
- Christensen, B. E., Smith, K. W., & Wang, D. (2015). The Effect of Audit Regulation on Small Audit Firm Mergers and Audit Quality.
- Newton, N. J., Wang, D., & Wilkins, M. S. (2011). Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements.
recent teaching activities
- ACCT328 Financial Reporting Ii Instructor
- ACCT665 Research Method I Instructor
chaired theses and dissertations
- Smith, Kecia Williams (2016-08). Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom. (Doctoral Dissertation)
- Christensen, Brant E (2015-08). Mandatory Partner Rotation and Audit Quality: Evidence from U.S. Audit Firm Archival Data. (Doctoral Dissertation)
- Newton, Nathan J. (2013-08). Earnings Management Pressure on Audit Clients: Auditor Response to Analyst Forecast Signals. (Doctoral Dissertation)
Email
dwang2@tamu.edu
First Name
Dechun
Last Name
Wang
mailing address
Texas A&M University; Head Of Accounting; 4353 TAMU
College Station, TX 77843-4353
USA