Shan Wang, Ph.D.
Associate Professor of Accounting, College of Business Administration Loyola Marymount University
- Los Angeles CA
Biography
Shan Wang is an associate professor of accounting at Loyola Marymount University (LMU). She received her Ph.D. in accounting from the University of Oregon. Shan has a broad range of research interests in archival managerial accounting, financial accounting, and taxation. Her research adopts a multidisciplinary approach to examining the role that various decision makers, individually or as teams, play in corporate disclosure, financial reporting, and tax planning. She also studies executive and director labor markets. Her research has been published in leading journals in accounting and management, such as Journal of Management Accounting Research, Journal of Accounting and Public Policy, Accounting Horizons, and Journal of Organizationl Behavior, among others.
Shan has extensive teaching experience at Oregon and LMU. Her primary teaching roles include managerial and cost accounting with an emphasis on data analytics. At LMU, she created the first data analytics course (Accounting Analytics for Decision Making) for the MSA program in spring 2020, the first data analytics course (Strategic & Managerial Analysis) for the undergraduate accounting program in fall 2021, and a research topics course (Topics in Business I) for the inaugural DBA program in fall 2024.
Education
University of Oregon
Ph.D.
Accounting
2015
Areas of Expertise
Industry Expertise
Articles
When Does Top Management Team Diversity Matter in Large Organizations?
Journal of Organizational Behavior2025-10-09
Top management teams drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organizational performance. Drawing on the categorization-elaboration model, we study an 18-year sample of approximately 4,500 organizations and over 32,000 executives, and find a positive relationship between TMT functional diversity and organizational performance, but only for smaller organizations.
The Effects of Top Management Team Age Diversity During a Crisis: Evidence from the COVID-19 Pandemic
Journal of Management Accounting Research2024-07-25
This paper studies the impact of top management team (TMT) age diversity on firm performance during the COVID-19 pandemic.
Top Management Team Functional Diversity and Management Forecast Accuracy
Accounting Horizons2023-09-01
I examine whether TMT between-member and within-member functional diversity affects management earnings forecast accuracy.
Effective board monitoring over earnings reports and forecasts: Evidence from CFO outside director appointments
Journal of Accounting and Public Policy2022-05-16
We expand on Ghannam, Bujega, Matolcsy, and Spiropolous (2019)’s evidence that firms appoint directors with accounting experience after financial fraud by investigating whether firms that file restatements or issue highly inaccurate earnings forecasts appoint individuals with CFO experience (i.e., a subset of accounting experts) to their audit committee.
Top Management Team Intrapersonal Functional Diversity and Tax Avoidance
Journal of Management Accounting Research2020-08-25
Top management team (TMT) members have been shown to influence tax avoidance; however, prior literature has not identified whether the intrapersonal diversity of TMT functional backgrounds leads to higher levels of tax avoidance. To study this relationship, we utilize TMT intrapersonal functional diversity, which captures the average heterogeneity of the TMT members' work experience.
Six Decades of U.S. Tax Reform: Why Has the Average Couple's Tax Burden Increased?
Accounting Historians Journal2021-05-19
We collect basic federal tax laws over a 64-year period in order to simulate the historical effective tax rates of median income wage-earning couples.
