Non-PhD teaching:
I teach financial accounting at Master and Management Studies (MMS), Weekend Executive MBA (WEMBA), and daytime MBA programs at Duke. I received the Master of Management Studies Excellence in Teaching Award in 2016. Current students can visit the class website here.
PhD teaching:
Jointly with my colleague Qi Chen, I teach PhD classes covering analytical research in accounting. Certain topics covered include Bayesian persuasion, verifiable disclosure, real effects of disclosure, rational inattention, global games, feedback effect, banking and their applications in accounting. Our PhD class cover similar materials every other year. The most recent topics covered and the slides are attached below.
Slides of Class 1, Spring 2023: Introduction and Traditional Models of Capital Markets
Slides of Class 2, Spring 2023: Traditional Models of Capital Markets Continued
Slides of Class 3, Spring 2023: Feedback Effect Without Disclosure
Slides of Class 4, Spring 2023: Feedback Effect With Disclosure
Slides of Class 5, Spring 2023: Verifiable Disclosure with Strategic Withholding
Slides of Class 6, Spring 2023: Costly Misreporting and Earnings Management
Slides of Class 7, Spring 2023: Modelling of Accounting Conservatism
Slides of Class 8, Spring 2023: Real Effects of Accounting Disclosure
Slides of Class 1, Spring 2024: Basic Moral Hazard Models
Slides of Class 2, Spring 2024: Career Concern and Adverse Selection Models
Slides of Class 3, Spring 2024: Cheap Talk and Bayesian Persuasion Models
Slides of Class 4, Spring 2024: Research on the Asset Side of Banks
Slides of Class 5, Spring 2024: Research on the Liability side of Banks
Slides of Class 6, Spring 2024: Higher Order Beliefs and Global games
Slides of Class 7, Spring 2024: Higher Order Beliefs in Capital Markets
Slides of Class 8, Spring 2024: More Applications of Higher Order Beliefs
Slides of Class 9, Spring 2024: How Disclosures Affect Bank Runs
Slides of Class 10, Spring 2024: How Disclosures Affect Bank Runs Continued
Slides of Class 11, Spring 2024: Fair Value Accounting
Slides of Class 12, Spring 2024: Fair Value Accounting Continued
I gave a talk at the 2021 European Accounting Association (EAA) PhD forum discussing recent trends in analytical accounting research. I picked two topics that I am most familiar with (by no means is it representative of the recent trends): Properties of accounting info besides precision and rational inattention. The slides are attached below.
EAA 2021 PhD Forum Slides: Recent Trends in Analytical Accounting Research
In recent years, I have developed an interest in tax research. I discuss certain analytical topics in tax research (mostly in economics) with our Ph.D. students. Some of the slides are attached below (will be added as time goes on)
Overview of Tax Incidence and the classical Harberger (1962) paper
Auerbach Hines Review Paper on Taxation and Economic Efficiency
House Shapiro AER 2008 Bonus Deprecation on Investment
Coles et al. JAR forthcoming Firms’ Response to Tax Rates