Yuan (Estelle) Sun
Ph.D. Candidate in Accounting
Estelle is a Ph.D. Candidate in Accounting at Haas School of Business, University of California at Berkeley. Prior to joining the Ph.D. program, she earned a Master of Business Administration from Berkeley and a Bachelor of Commerce in Accounting with first class honours at the University of Otago in New Zealand.
Earnings management, accounting fraud, accounting conservatism, voluntary disclosure, and auditing.
Job Market Paper
The Use of Discretionary Expenditures as an Earnings Management Tool: Evidence from Financial Misstatement Firms
Working Papers and Publications
- Mandatorily Conservative Accounting: Evidence and Implications (with Alastair Lawrence and Richard Sloan).
- The Relevance of Investors of Greenhouse Gas Emission Disclosures (with Paul Griffin and David Lont).
- Investors’ Demand for Sell-Side Research: SEC Filings, Media Coverage, and Market Factors (Alastair Lawrence and James Ryans).
- Troublesome Tiding? Investors’ Response to a Wells Notice (with Paul Griffin).
- Strange Bedfellows? - Voluntary Disclosure Frequency (with Paul Griffin).
- Market Reaction to Multiple Contemporaneous Management Guidance (with Panos Patatoukas), working in process.
- Governance Regulatory Changes, IFRS adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence (with Paul Griffin and David Lont).
- Corporate Governance and Audit Fees: Evidence of Countervailing Relations (with Paul Griffin and David Lont).
- Going Green: Market Reaction to CSRwire News Releases (with Paul Griffin).