Kean Wu

Rochester Institute of Technology (RIT) - Saunders College of Business

Associate Professor of Accounting

Saunders College of Business

105 Lomb Memorial Drive

Rochester, NY 14623-5608

United States

SCHOLARLY PAPERS

9

DOWNLOADS

486

SSRN CITATIONS

10

CROSSREF CITATIONS

0

Ideas:
“  Dr. Wu is an Associate Professor of Accounting and Zutes Faculty Fellow at Rochester Institute of Technology. His scholarly work focuses on two primary research streams: 1) The impact of contemporary information technology on the distribution and consumption of corporate financial information, and 2) the role of financial reporting policies in mitigating information asymmetry and ultimately agency problems arising from the separation of ownership and management.  ”

Scholarly Papers (9)

1.

How Will Blockchain Technology Impact Auditing and Accounting? Permissionless vs. Permissioned Blockchain

Liu, M., Wu, K., & Xu, J. (2019). How Will Blockchain Technology Impact Auditing and Accounting: Permissionless Vs. Permissioned Blockchain. Current Issues in Auditing.
Number of pages: 18 Posted: 12 Sep 2019
Manlu Liu, Kean Wu and Jennifer Xu
Rochester Institute of Technology (RIT) - Saunders College of Business, Rochester Institute of Technology (RIT) - Saunders College of Business and Bentley University
Downloads 268 (146,467)
Citation 8

Abstract:

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permissionless blockchain, permissioned blockchain, internal control, auditing, accounting

2.

XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer

Du, H., & Wu, K. (2018). XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer? Journal of Emerging Technologies in Accounting, 15(1), 57-75.
Number of pages: 45 Posted: 12 Sep 2019 Last Revised: 30 Nov 2021
Hui Du and Kean Wu
University of Houston, Clear Lake - School of Business and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 73 (404,319)
Citation 2

Abstract:

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Timeliness of financial reporting, XBRL, SEC filings

3.

The Role of Managerial Ability in Classification Shifting Using Discontinued Operations

Skousen, C., Sun, L., & Wu, K. (2019). The role of managerial ability in classification shifting using discontinued operations. In Advances in Management Accounting (pp. 113-131).
Number of pages: 29 Posted: 12 Sep 2019
Utah State University - School of Accountancy, University of Tulsa and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 64 (433,579)

Abstract:

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classification shifting; discontinued operations; managerial ability

4.

Board Independence and Information Asymmetry in Family Firms vs. Non-Family Firms

Wu, K., Sorensen, S., & Sun, L. (2019). Board independence and information asymmetry: family firms vs non-family firms. Asian Review of Accounting
Number of pages: 42 Posted: 12 Sep 2019
Kean Wu, Susan Sorensen and Li Sun
Rochester Institute of Technology (RIT) - Saunders College of Business, University of Houston, Clear Lake and University of Tulsa
Downloads 40 (531,134)

Abstract:

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Family Firm, Board independence Information asymmetry

5.

Accounting Standards and Earnings Quality – Evidence from Registered ADRS

Alhaj-Yaseen, Y. S., Wu, K., & Fletcher, L. B. (2018). Accounting Standards and Earnings Quality—Evidence from Registered ADRs. Review of Pacific Basin Financial Markets and Policies, 21(04), 1850022.
Number of pages: 40 Posted: 12 Sep 2019
University of Findlay, Rochester Institute of Technology (RIT) - Saunders College of Business and Georgia Southern University
Downloads 23 (629,629)

Abstract:

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Accounting Standards, American Depositary Receipts (ADRs), Earnings Quality, IFRS Adoption

6.

Blockchain’s Impact on Accounting and Auditing: A Use Case on Supply Chain Traceability

Liu, M., Robin, A., Wu, K., & Xu, J. (2021). Blockchain’s Impact on Accounting and Auditing: A Use Case on Supply Chain Traceability. Journal of Emerging Technologies in Accounting.
Number of pages: 36 Posted: 30 Nov 2021
Rochester Institute of Technology (RIT) - Saunders College of Business, Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business, Rochester Institute of Technology (RIT) - Saunders College of Business and Bentley University
Downloads 18 (665,171)

Abstract:

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blockchain; hyperledger; supply chain traceability; transaction cost theory; accounting and auditing

7.

Share Repurchases and Accounting Conservatism

Lobo, G. J., Robin, A., & Wu, K. (2019). Share repurchases and accounting conservatism. Review of Quantitative Finance and Accounting, 1-35.
Posted: 22 Jan 2019 Last Revised: 05 Sep 2019
University of Houston - C.T. Bauer College of Business, Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business and Rochester Institute of Technology (RIT) - Saunders College of Business

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Share repurchase, Accounting conservatism, Agency problem, Corporate governance

8.

Corporate Risk Disclosure and Audit Fee: A Text Mining Approach

European Accounting Review, Forthcoming
Posted: 28 Jul 2017
Rong Yang, Yang Yu, Manlu Liu and Kean Wu
Rochester Institute of Technology, Rochester Institute of Technology (RIT), Rochester Institute of Technology (RIT) - Saunders College of Business and Rochester Institute of Technology (RIT) - Saunders College of Business

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Textual Risk Disclosure, Audit Fee, Risk Management, Text Mining

9.

Sales Order Backlog and Corporate Social Responsibility

Sun, L., Walkup, B., & Wu, K. (2019). Sales order backlog and corporate social responsibility. Advances in Accounting, 47, 100444.
Number of pages: 48
Li Sun, Brian Walkup and Kean Wu
University of Tulsa, Rollins College - Crummer Graduate School of Business and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 0

Abstract:

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sales order backlog; corporate social responsibility; responsible CSR performance; irresponsible CSR performance