Center for Accounting in the Public Interest
The Center for Accounting in the Public Interest (CAPI) strives to raise researchers’ and educators’ awareness of public accountability and the ethical obligations of accountants. The Center plans to leverage its expertise and leadership to become a research and education center dedicated to promoting accountants’ role in serving the public interest.
The Center’s mission is to conduct and support research about accounting and the public interest; to improve awareness of emerging professional and ethical standards and issues; to act as a source of information for researchers, educators, students, and professionals who are promoting accountants’ role in protecting public interests; and to coordinate and collaborate with other organizations devoted to the study of accounting and the public interest.
Director of the Center for Accounting in the Public Interest
Yan Luo is interested in the relationships among corporate governance, audit quality, and corporate disclosure in both U.S. and international settings. Her current research focuses on the economic consequences of governance quality, the determinants and consequences of the transparency of corporate disclosures, and the determinants of audit quality.
- Lei, L., & Luo, Y. (2023). Aggregate Economic Policy Uncertainty and Corporate Political Contribution Disclosure. Journal of Accounting Literature.
- Lei, L., & Luo, Y. (2023). Political/Policy Uncertainty, Corporate Disclosure, and Information Asymmetry. Accounting Perspectives, 22(1), 87–110.
- Li, V., & Luo, Y. (2023). Costs and Benefits of Auditors’ Disclosures of Critical Audit Matters: Initial Evidence from the United States. Advances in Accounting, 60(1), 100641.
- Luo, Y., & Salterio, S. (2021). Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture. Accounting Perspective, 20(1), 109–143.
- DeBoskey, D., Y. Li., G. Lobo., & Luo, Y. (2020). Corporate Political Transparency and Cost of Debt. Review of Quantitative Finance and Accounting, 57,111–145.
- Lei, L., Li, Y., & Luo, Y. (2019). Social Media and the Corporate Information Environment: A Review. Journal of Accounting Literature, 42(June), 29–43.
- Chang, J., & Luo, Y. (2019). Data Visualization and Cognitive Biases in Audits. Managerial Auditing Journal, 36(1), 1–16.
- Lei, L., Li, Y., & Luo, Y. (2018). Social Media and Voluntary Nonfinancial Disclosure: Evidence from Twitter Presence and Corporate Political Disclosure. Journal of Information Systems, 33(2), 99–128.
- DeBoskey, D., Luo, Y., & Wang, J. (2018). Do Specialized Board Committees Impact the Transparency of Corporate Political Disclosure? Evidence from S&P 500 Companies. Research in Accounting Regulation, 30(2018), 8–19.
- Luo, Y., & Krivogorsky, V. (2017). The Materiality of Directors’ and Officers’ Insurance Information: Case for Disclosure. Research in Accounting Regulation, 29(1), 69–74.
- Luo, Y., & Salterio, S. E. (2014). Governance Quality in a “Comply or Explain” Governance Disclosure Regime. Corporate Governance: An International Review, 22(6), 460–481.
Valerie Li’s research interests are in the areas of financial misstatements, executive compensation, auditing, and the properties of reported accounting numbers. Her current research focuses on the consequences of executive turnover, the determinants and consequences of expanded auditors’ report, and corporate ESG disclosures about environmental, social, and corporate governance.
- Li, V. (2023). Groupthink tendencies in top management teams and financial reporting fraud, Accounting and Business Research [Forthcoming].
- Li, V., and Y. Luo. (2023). Costs and benefits of auditors’ disclosures of critical audit matters: Initial evidence from the United States, Advances in Accounting 60, 100641
- Curtis, A., V. Li, and P. Patrick. (2021). The use of adjusted earnings in performance evaluation, Review of Accounting Studies 26: 1290-1322.
- Li, V. (2019). The effect of real earnings management on the persistence and informativeness of earnings, solo-authored, The British Accounting Review 51: 402-423
- Li, V. (2016). Do false financial statements distort peer firms’ decisions? The Accounting Review 91 (1): 251-278.
Lin Wang conducts research in the areas of corporate governance, tax policies, and cybersecurity issues. Her current research focuses on the impact of audit committee and top executive characteristics on different firm policies and accounting qualities, CEO characteristics and tax avoidance, and board of directors and cybersecurity prevention and disclosures.
Chris, He, Huangfu, J., Kohlbeck, M., & Wang, L. (2023). The Impact of Customer-Reported Cybersecurity Breaches on Key Supplier Innovations and Relationship Disruption. Journal of Information Systems.
As a journal of the Public Interest Section of the American Accounting Association, Accounting and the Public Interest views accounting as a social activity that has far-ranging consequences for every citizen. It publishes research in a wide variety of areas such as, but not limited to, the following: sustainability accounting and reporting; professional and business ethics; corporate social responsibility and governance; regulation; and social justice.
The Accounting, Auditing & Accountability Journal publishes leading-edge research on the interaction between accounting/auditing and socio-economic, institutional, and political environments. We encourage the use of innovative research designs and issue analyses to critically investigate policy and practice alternatives and the impact of accounting on organizations, communities, and society. Our mission is to expand both the understanding of and creative solutions to important accounting, auditing, and accountability topics.
Accounting, Organizations & Society is a leading international interdisciplinary journal focusing on the relationships among accounting and human behavior, organizational and institutional structures and processes, and the wider socio-political environment in which accounting is conducted. It aims to challenge and extend our understanding of the roles of accounting and related emergent and calculative practices in the construction of economic and societal actors and their modes of economic organization, including ways in which such practices influence and are influenced by the development of market and other infrastructures.
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many of the allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity.