Irene Guannan Wang, PhD

Associate Professor, Accounting & Business Law

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Dr. Wang completed her Ph.D. in Accounting at Questrom School of Business, Boston University. Before joining the Ph.D. program at BU, she received her MS in Finance at the University of Rochester.

Irene’s research interests lie in financial accounting, emphasizing investor decision-making and financial disclosure quality. Irene employs theories and evidence from psychological research and explores the role of behavioral biases on investor and management decision-making. Her studies in investor sentiment suggest that investor sentiment—comprising optimism or pessimism about stocks in general—plays a crucial role in how investors perceive information and incorporate it into stock valuations. Irene’s research on financial disclosure quality involves non-GAAP disclosures, mergers and acquisitions, seasoned equity offerings, and financial reporting comparability. Some of her work has been published or accepted for publication in leading accounting and finance journals such as Contemporary Accounting Research, Accounting and Finance, Review of Accounting and Finance, Journal of Corporate Accounting & Finance, Accounting and Finance Research, and International Journal of Critical Accounting. She is also active in pedagogical research and has published studies in journals such as Teaching in Higher Education. Her teaching interests embrace financial accounting and financial statement analysis.

Recent Intellectual Contributions

Wang, G., and Williamson, A. Course Evaluation Scores: Valid Measures for Teaching Effectiveness or Rewards for Lenient Grading? Teaching in Higher Education, forthcoming.

Riedl, E. J, Sun, E. Y., and Wang. G. 2021. Sentiment, Loss Firms, and Investor Expectations of Future Earnings. Contemporary Accounting Research, Vol. 38 (1): 518-544.

Kwon, S. H., and Wang, G. 2020. The Change of the Value Relevance of Accounting Information After Mergers and Acquisitions: Evidence from the Adoption of SFAS 141(R). Accounting and Finance, Vol. 60 (3): 2717-2757.

Chen, B., Kurt, A., and Wang, G. 2020. Accounting Comparability and the Value Relevance of Book Value and Earnings. Journal of Corporate Accounting and Finance, Vol. 31 (4): 82-98.

Hagigi, M., and G. Wang. 2019. The Effect of the Need for Subsequent Seasoned Equity Offerings on Earnings Management Motivation. Review of Accounting and Finance, Vol. 18 (1): 25-52.

Wang, G. 2018. The Differential Impact of Investor Sentiment on the Value Relevance of Book Value Versus Earnings. International Journal of Critical Accounting, Vol. 10 (6): 462-490.

Wang, G. 2014. The Presentation Arrangements of Pro Forma Earnings Disclosures: Managerial Incentives and Market Responses. Accounting and Finance Research, Vol. 3 (3): 27-42.

Intellectual Contributions

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Courses Taught

Degrees/Professional Certifications

  • PhD, Boston University
  • MS, University of Rochester
  • BA, Peking University, China