Ping R. Gong

Hello! I am an Accounting PhD student at Yale School of Management. I am interested in labor and competition issues within accounting and auditing industries.

Prior to joining the PhD program, I received Bachelor of Commerce (Honours Class I and University Medal) from the University of New South Wales, Australia.

Email  -  Curriculum Vitae  -  Research Statement

Papers

Accounting for Trade: How Mutual Recognition of Credentials Shapes Cross-Border Trade
(Job Market Paper)
“CPA mutual recognition boosts trade.”

Controlling the Narrative: Managers' Topic-Shifting Behavior in Conference Calls
(with Lili Dai, Andrew Jackson, and Zihang Peng)
R & R at Review of Accounting Studies
“CEOs don't answer the questions being asked of them.”

STEMming the Tide: The Impact of STEM Designation on Accounting Education and the Labor Market
(with John Barrios and Enshuai Yu)
Registered report at Journal of Accounting Research
“Does STEM save American accounting — or is it just window dressing?”

The Effect of CPA Firm Mobility and the Potential for Increased Audit Market Competition on Local Audit Markets
(with Daniel Aobdia and Hao Ma)
R & R at Journal of Accounting and Economics
“Reducing entry barriers for audit firms increases audit quality.”

Internal Control Processes and Employee Satisfaction
(with Chan Li, Crystal Shi, and Yuan Xie)
R & R at Accounting, Organizations and Society
“Employees don't like bad internal controls.”

Are Government-Provided Free Tax Services Necessary? Evidence from Closures of Taxpayer Assistance Centers
(with Cindy Zhu)
“Cutting free tax assistance hurts lower-income Americans.”