Research

Streamlining routine bookkeeping gives accountants more time to help clients and handle complex tasks.

This paper provides early evidence on the integration and impact of Generative Artificial Intelligence (AI) in accounting at the accountant and task levels.

In this paper, we examine relative performance evaluation over the two decades centered on the 2006 executive pay reforms.

We examine the labor market consequences of the 2020 Regulation S-K requiring human capital disclosure in 10K filings.

To understand the factors leading corporations to disclose workforce diversity information, we conduct a field experiment by reaching out to IR and HR personnel..

Combining U.S. Census data with SEC enforcement actions, we examine employees’ outcomes–e.g., wages, turnover–before, during, and after periods of fraudulent financial reporting.

This paper investigates the effects of a Korean rule change permitting firms to withhold disaggregated cost of sales (CoS).

We study how gender-specific information about employers may improve the search behavior of women on search platforms and lead to better job search outcomes.

Employees may not understand complex financial reports. But they know when their jobs could be at risk.

This study investigates the impact of workforce diversity information on job seekers' behavior.

Analyzing job search data, this research uncovers job seekers responding to employer earnings announcements, intensifying searches for firms with media coverage and earnings growth

This study investigates the impact of financial reporting quality on worker wages in the US using diverse methods.

People are drawn to companies that show they have more diverse workforces, a new study finds.

This paper evaluates the role of accrual accounting in improving firms’ production decisions and resource allocation across firms.

When companies shut down because of executive malfeasance, bottom-tier workers suffer most — especially when it comes to future earnings. Read more in this Insights article.

In this working paper, we examine the relationship between public firm disclosure and aggregate new business formation.

With new measures based on revisions in analyst forecasts, we find that aggregate earnings news is positively related to contemporaneous stock re