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

10

DOWNLOADS
Rank 40,768

SSRN RANKINGS

Top 40,768

in Total Papers Downloads

2,331

SSRN CITATIONS
Rank 45,308

SSRN RANKINGS

Top 45,308

in Total Papers Citations

20

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 (10)

1.

Corporate Human Capital Disclosures: Evidence from the First Two Years of the SEC’s Disclosure Mandate

Number of pages: 42 Posted: 15 Jul 2022 Last Revised: 15 May 2024
University of Waterloo, California State University, Long Beach - Department of Accountancy and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 843 (55,600)

Abstract:

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Human capital, ESG, sustainability, linguistic analysis, disclosure, SEC regulation

2.

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 569 (91,591)
Citation 13

Abstract:

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

3.

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 282 (203,385)

Abstract:

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

4.

Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities

Journal of Information Systems, Forthcoming
Number of pages: 50 Posted: 17 Jan 2024 Last Revised: 05 Mar 2024
University of Waterloo, California State University, Long Beach - Department of Accountancy and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 267 (215,807)
Citation 1

Abstract:

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Human capital, corporate disclosure, lexicon, word2vec, BERT, Python code, textual analysis

5.

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 144 (375,943)
Citation 2

Abstract:

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Timeliness of financial reporting, XBRL, SEC filings

6.

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 101 (490,331)

Abstract:

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classification shifting; discontinued operations; managerial ability

7.

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 72 (602,298)

Abstract:

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Family Firm, Board independence Information asymmetry

8.

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 53 (701,515)

Abstract:

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

9.

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

Abstract:

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Share repurchase, Accounting conservatism, Agency problem, Corporate governance

10.

Corporate Risk Disclosure and Audit Fee: A Text Mining Approach

Yang, R., Yu, Y., Liu, M., & Wu, K. (2018). Corporate risk disclosure and audit fee: A text mining approach. European Accounting Review, 27(3), 583-594.
Posted: 28 Jul 2017 Last Revised: 18 Feb 2022
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

Abstract:

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