Shan Wang, Ph.D.
Associate Professor of Accounting, College of Business Administration | Loyola Marymount University
Los Angeles, CA, UNITED STATES
Biography
You can contact Shan Wang at swang30@lmu.edu.
Shan Wang is an associate professor of accounting at Loyola Marymount University. She primarily teaches management accounting and data analytics courses at both undergraduate and graduate levels at LMU. Shan received her Ph.D. in accounting from the University of Oregon. Her primary research interests lie in understanding how top management team and board of directors affect accounting policies such as financial reporting, voluntary disclosure, and tax avoidance. Her research has been published in Accounting Horizons, Journal of Accounting and Public Policy, Journal of Management Accounting Research, and Accounting Historians Journal.
Education (1)
University of Oregon: Ph.D., Accounting 2015
Areas of Expertise (4)
Corporate Governance
Corporate Reporting and Disclosures
Executive and Director Labor Markets
Taxation
Industry Expertise (3)
Accounting
Research
Education/Learning
Links (1)
Articles (5)
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.
