Yiwei Dou

Yiwei Dou

Joined Stern 2012

Leonard N. Stern School of Business
Kaufman Management Center
44 West Fourth Street, 10-77
New York, NY 10012

E-mail yd18@stern.nyu.edu


Yiwei Dou joined New York University Stern School of Business as an Assistant Professor of Accounting in July 2012.

Professor Dou’s research interests relate to the causes and consequences of disclosure and financial reporting, and in particular issues on bank accounting and disclosure.

Professor Dou received his B.A. in Accounting from Peking University and his M.A. in Economics from York University. He received his Ph.D. in Accounting from the University of Toronto's Rotman School of Management.

Research Interests

  • Financial reporting quality
  • Debt contracting
  • Real effects of Accounting

Academic Background

Ph.D., Accounting
University of Toronto

M.A., Economics
York University

B.A., Accounting
Peking University

Selected Publications

Xi Chen, Yang Ha (Tony) Cho, Yiwei Dou, and Baruch Lev (2022)
Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data
Journal of Accounting Research, Vol. 60: 467-515

Daniel Aobdia, Yiwei Dou, and Jungbae Kim (2021)
Public Audit Oversight and the Originate-to-Distribute Model
Journal of Accounting and Economics, Vol. 72: 101420

Jing Chen, Yiwei Dou, and Youli Zou (2021)
Information Externalities of SFAS 161: Evidence from Supply Chains
The Accounting Review, Vol. 96: 179-202

Yiwei Dou (2021)
The Spillover Effect of Consolidating Securitization Entities on Small Business Lending
The Accounting Review, Vol. 96: 207-229

Yiwei Dou (2020)
The Debt-Contracting Value of Accounting Numbers and Financial Covenant Renegotiation
Management Science, Vol. 66: 1124-1148

Yiwei Dou, Stephen Ryan, and Biqin Xie (2018)
The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions
Journal of Accounting Research, Vol. 56: 843-882

Brian Akins, Yiwei Dou, and Jeffrey Ng (2017)
Corruption in Bank Lending: The Role of Timely Loan Loss Recognition
Journal of Accounting and Economics, Vol. 63: 454-478

Yiwei Dou, Mozaffar Khan, and Youli Zou (2016)
Labor Unemployment Insurance and Earnings Management
Journal of Accounting and Economics, Vol. 61: 166-184

Yiwei Dou, Ole-Kristian Hope, and Wayne Thomas (2013)
Relationship-Specificity, Contract Enforceability, and Income Smoothing
The Accounting Review, Vol.88: 1629-1656.

Yiwei Dou, Mingyi Hung, Guoman She, and Lynn Wang
Learning from Peers: Evidence from Disclosure of Consumer Complaints
Journal of Accounting and Economics, Forthcoming

Areas of Expertise


  • Debt Contracting
  • Financial Accounting
  • Financial Reporting
  • Real Effects of Accounting