Accounting    Associate Professor

Phone:(86)(10) 62795167

Office:B344 Lihua Building

Educational Background

Ph.D. in Accounting, 2003, Hong Kong University of Science and Technology

B.A. in Accounting, 1998,Nankai Universit


Work Experience

July 2020 to present, Tsinghua University, School of Economics and Management,Associate Professor with tenure

Dec 2010- June 2020, Tsinghua University, School of Economics and Management,Associate Professor

Apr 2003- Nov 2010, Tsinghua University, School of Economics and Management,Assistant Professor



Undergraduate: Intermediate Accounting (2), Big Financial Data Analysis;

MBA: Accounting, Financial Accounting in Digital World

EMBA: Information Disclosure of High-Tech firms

Executive Education: Financial Statement Analysis and Corporate Strategy, Accounting for Managers (Online course)

Doctoral program: First year thesis; Accounting Seminars


Research Areas

Corporate Governance; Information Disclosure; Earnings Management; Auditing



Agnes Cheng, Kun Wang, Yanping Xu, Ning Zhang, The Impact of Revealing Auditor Partner Quality: Evidence from a Long Panel. Review of Accounting Studies. Vol 25(4), pages 1475-1506, December 2020.

Kun Wang, Zhe Wei, Xing Xiao, Kunpeng Sun, Security regulations, access to capital markets, and firm performance: Evidence from China. Journal of Business, Finance and Accounting. Vol 47, Issue7-8, pages 1034-1058, July-August 2020

Ping He, Lin Ma, Kun Wang, Xing Xiao, IPO Pricing Deregulation and Corporate Governance: Theory and Evidence from Chinese Public Firms. Journal of Banking and Finance, Vol 107, pp. 1-17, October 2019.

Ferdinand Gul, Chee Yeow Lim, Kun Wang, and Yanping Xu, Stock price contagion effects of low-quality audits at the individual audit partner level. Auditing: A Journal of Practice and Theory, Vol 38 (2), pp. 151-178, May 2019.

Ping He, Kun Wang, Xing Xiao, Does Government Control Always Reduce Firm Value? Theory and Evidence from China. International Finance Review, Vol. 17, The Political Economy of Chinese Finance. Emerald 2016 (Book Chapter).

Ling Lei Lisic, Sabatino (Dino) Silveri, Yanheng Song, and Kun Wang, Accounting Fraud, Auditing and the Role of Government Sanctions in China. Journal of Business Research Vol.68, pp. 1186-1195, 2015.

Wuchun Chi, Ling Lei Lisic, Xiaohai Long, and Kun Wang, Do Regulations Limiting Management Influence over Auditors Improve Audit Quality? Evidence from China. Journal of Accounting and Public Policy Vol. 32, pp. 176-187, March/April 2013.

Shenglan Chen, Kun Wang and Xiaoxue Li, Product Market Competition, Ultimate Controlling Structure, and Related Party Transactions. China Journal of Accounting Research Vol. 5 Issue 4, pp. 293-306, December 2012.

Wei Xu, Kun Wang and Asokan Anandarajan, Quality of Reported Earnings by Chinese firms: The Influence of Ownership Structure. Advances in Accounting, Incorporating Advances in International Accounting Vol. 28 Issue 1, pp. 193-199, June 2012.

Kun Wang, Xing Xiao, Controlling Shareholders’ Tunneling and Executive Compensation: Evidence from China. Journal of Accounting and Public Policy Vol. 20 Issue 1, pp. 89-100, January/February 2011.

Zhangkai Huang, Kun Wang, Ultimate Privatization and Change in Firm Performance: Evidence from China. China Economic Review Vol. 22, Issue 1, pp. 121-132, March 2011.

Kun Wang, From State to State: Quasi-privatization and Firm Performance. China & World Economy Vol. 17 Issue 5, pp. 52-68, September-October 2009.

Kun Wang, Xing Xiao, Ultimate Government Controlling Structures and Firm Value: Evidence from Chinese Listed Companies. China Journal of Accounting Research Vol. 2, No. 1, pp. 101-122, June 2009.

Le Zhao, Kun Wang,Executive network intensity and MA performance,Journal of Financial Research, pp. 170-187, 2020/11. (In Chinese)

Le Zhao, Kun Wang, Hongda Ren, Does the Rank of CFO Affect Corporate Investment Efficiency? China Accounting Review accepted, 2020 Jan. (In Chinese)

Le Zhao, Kun Wang, Compensation Restriction, Executive Incentives and Firm Performance. Review of Investment Studies accepted, 2019. (In Chinese)

Hongda Ren, Kun Wang, Relationship between Product Market Competition and Disclosure Quality of Listed Firms: Evidence from a Textual Perspective. Accounting Research, pp. 32-39, 2019/3. (In Chinese)

Hongda Ren, Kun Wang, Guanxi and Information Disclosure Quality: An Empirical Study Based on Textual Analysis of Chinese Listed Firms’ Annual Reports. Nankai Business Review, pp. 128-138, 2018/5.(In Chinese)

Lin Ma, Ping He, Kun Wang, Ultimate control, Government intervention and Industry Structure. Financial Science pp. 173-187, 2017/1. (In Chinese)

Le Zhao, Kun Wang, Controlling Shareholders’ monitoring, Executive Compensation and Pay-Performance Sensitivity: An Empirical Study based on non-tradable share reform. Review of Investment Studies, pp. 4-15, 2016/12. (In Chinese)

Jianqiao Yu, Kun Wang, Accounting Restatements, Ownership Property and Debt Financing. China Accounting Review, pp. 1-22 2016/1. (In Chinese)

Kun Wang, Yanping Xu, Jiaren Pang, Default Risk, Accounting Information Quality and Financial Constraints. Review of Investment Studies, pp. 61-80, 2016/1. (In Chinese)

Kun Wang, Yanping Xu, Study on Nature of Managers from Family Firms and Compensation, Nankai Business Review, pp. 15-25, 2015/4.(In Chinese)

Yanping Xu, Kun Wang, Individual Auditor Interlocks and Financial Restatement Contagion, Auditing Research, pp. 97-104, 2015/4. (In Chinese)

Kun Wang, Shenglan Chen, Xiaoxue Li, Loan Guarantee from Group Related Parties and the Corporate Financial Constraint, Journal of Financial Research, pp. 220-234, 2014/9. (In Chinese)

Shenglan Chen,Kun Wang,Hui Ma, Does the Internal Capital Allocation in the Business Group Alleviate Overinvestment? Accounting Research, pp. 50-57, 2014/3.  (In Chinese)

Kun Wang, Xing Xiao, The Effect of Compensation Committee on CEO Compensation Contract: Evidence from China, China Accounting and Finance Review, pp. 61-117, 2014/1.  (In Chinese)

Jing Yang, Nianhang Xu, Kun Wang, Motivation and Characters Analysis of Controlling Shareholders in Private Placement, Economic Theory and Economic Management, pp. 48-55, 2011/9. (In Chinese)

Kun Wang, Xiao Chen, Controlling Shareholders’ Ownership and Loan Guarantees to the Related Parties, China Accounting Review, pp. 44-54, 2007/1. (In Chinese)

Xing Xiao, Kun Wang, Diversification in Business Groups: Empirical Evidence from Chinese Group -Affiliated Companies, Management World, pp. 80-86, 2006/1. (In Chinese)

Xing Xiao, Kun Wang, Business Groups and the Value of Affiliated Companies, China Accounting Review, pp. 1-14, 2006/9. (In Chinese)

Kun Wang, Xing Xiao, Institutional ownership and resources expropriation by the related parties. Nankai Business Review, pp. 27-33, 2005/2. (In Chinese)

Xiao Chen, Kun Wang, Related party transactions, Corporate governance and State ownership reform, Economic Research Journal, pp. 77-86, 2005/4. (In Chinese)

Xing Xiao, Kun Wang, Security investment Fund: Investors or Speculators? The Journal of World Economy, pp. 73-79, 2005/8.(In Chinese)


Industry Experience

Ad hoc reviewer of Academic Journals including: Economic Research Journal (In Chinese), Nankai Business Review (In Chinese), Journal of Financial Research (In Chinese), China Accounting and Finance Review (Dual-language), China Accounting Review (In Chinese), Management Science (In Chinese), Journal of Accounting and Public Policy

Main Participant of project sponsered by State-owned Assets Supervision and Administration Commission of the State Council et al.

Ad hoc reviewer of National Natural Science Foundation of China; Ad hoc reviewer for PhD thesis of Peking University and Central University of Finance and Economics.



Multiple times of First-Best and Second-best teaching award, School of Economics and Management

Multiple times of Best teaching award by EMBA/EE of SEM

Multiple times of 5% of Teaching Evaluation at Tsinghua University

First Prize award in Teaching Competition hosted by Tsinghua University, 2010

Citi bank Teaching awards, Tsinghua University, 2009

Dual-Language Module Course, Ministry of Education, 2007