default author photo

Shuyang Wang

Northeastern University (USA) - Accounting Group

Assistant Professor

421C Hayden Hall

360 Huntington Ave

Boston, MA 02115

United States

  • Northeastern University (USA) - Accounting Group

SCHOLARLY PAPERS

6

DOWNLOADS

1,277

TOTAL CITATIONS

0

Scholarly Papers (6)

Actions:
Email selected abstracts
1.

Principal-versus-Agent Considerations in Revenue Recognition Under ASC 606 and Compliance Risk

Number of pages: 44 Posted: 19 May 2022 Last Revised: 21 Jan 2026
Kai Du, Henock Louis, Brent Schmidt and Shuyang Wang
Pennsylvania State University, Pennsylvania State University - Smeal College of Business, Pennsylvania State University - Department of Accounting and Northeastern University (USA) - Accounting Group
Downloads 593 (121,943)

Abstract:

Loading...

revenue recognition, principal-versus-agent considerations, ASC 606, compliance risk, information processing

2.

SEC Comment Letters on Mutual Fund Disclosures

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3998042
Number of pages: 56 Posted: 24 Jul 2025 Last Revised: 14 Aug 2025
Chengfeng Du, Kai Du, Shuyang Wang and Zhe Wang
University of Massachusetts Lowell - Department of Accounting, Pennsylvania State University, Northeastern University (USA) - Accounting Group and Pennsylvania State University - Department of Finance
Downloads 535 (132,764)

Abstract:

Loading...

mutual fund disclosure, SEC comment letter, fund flow, enforcement

3.

Blockchain Audits and Large Holder Trading in Cryptocurrency Markets

Northeastern U. D’Amore-McKim School of Business Research Paper No. 4560339
Number of pages: 50 Posted: 25 Sep 2023 Last Revised: 18 Feb 2026
Kai Du, Daniel Jiang and Shuyang Wang
Pennsylvania State University, University of Waterloo - School of Accounting and Finance and Northeastern University (USA) - Accounting Group
Downloads 75 (860,052)

Abstract:

Loading...

cryptocurrency, blockchain audit, smart contract risk, informed trading

4.

Possibilistic Information: Implications for Accounting Research

Journal of Financial Reporting
Number of pages: 46 Posted: 30 Jul 2025
Chengfeng Du, Kai Du and Shuyang Wang
University of Massachusetts Lowell - Department of Accounting, Pennsylvania State University and Northeastern University (USA) - Accounting Group
Downloads 74 (875,328)

Abstract:

Loading...

Fuzzy Set Theory, Possibility Theory, Informativeness, Discourse Uncertainty, Entropy

5.

Human Information Production in the Machine Age: Evidence from Automated Information Acquisition in the Asset Management Industry

Posted: 13 Dec 2024 Last Revised: 07 Jun 2025
Yang Cao, Kai Du, Miao Liu and Shuyang Wang
Hong Kong Polytechnic University, Pennsylvania State University, Boston College - Carroll School of Management and Northeastern University (USA) - Accounting Group

Abstract:

Loading...

human information processing, asset management, automated information acquisition JEL Classification: D83, G11, G14, G23

6.

Operating Cash Flows and Earnings Target Revision

Journal of Management Accounting Research, Forthcoming
Posted: 13 Jul 2017 Last Revised: 14 Jun 2021
Wei Zhu, Laura Yue Li and Shuyang Wang
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and Northeastern University (USA) - Accounting Group

Abstract:

Loading...

target setting; target revision; target achievability; operating cash flows