Key Research Areas
- Audit regulation, auditor choice, and audit quality
- Business group affiliation and financial transparency
- Earnings management and disclosure quality
- Institutional investors and firm‑specific information flow
- Cross‑country differences in accounting standards and enforcement
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Core Areas of Expertise
Prof Yi specialises in auditing, financial reporting, and business groups, with research examining how governance structures, regulatory regimes, and disclosure practices affect audit quality, financing decisions, and capital market outcomes. His work is internationally oriented and widely published in leading accounting and finance journals.
Recent Publications
2025
- Professional Staff Turnover and Organizational Performance in Public Accounting Firms.
2022
- Organizational structure and tax avoidance: Multinational evidence from business group affiliation
2021
- Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry
2018
- Managers' use of language in corrupt firms' financial disclosures: Evidence from FCPA violators
2016
- CMO equity incentive and shareholder value: Moderating role of CMO managerial discretion
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