Shaping the Future of Accounting at UC Davis

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The 2025 UC Davis Accounting Research Conference brought together top scholars from across the North America for two days of cutting-edge discussion and discovery—against the backdrop of our beautiful campus and the vineyards of Napa Valley.

Held April 10–11, the conference showcased the Graduate School of Management’s commitment to advancing rigorous, market-relevant accounting research. It also demonstrated the power of personal connection in a post-pandemic world, with lively in-person exchanges among emerging and established scholars.

Bold Ideas. Real Impact.

This year’s featured research explored topics at the intersection of accounting theory and real-world application:

• Jackie Wegner (University of Southern California)
  “Perception Matters: The SEC and Retail Investor Market Participation”
  Discussant: Kris Allee (University of Arkansas)
   
• Petri Ferreira (Rice University)
  “The Inherent Nature of Accruals: Implications for the Statement of Cash Flows”
  Discussant: Richard Sloan (University of Southern California)
   
• Chenqi Zhu (University of California, Irvine)
  “How Does Auditor Workload Affect Employee Spending and Turnover? Evidence from Micro-Level Transaction Data”
  Discussant: Betsy Gordon (Temple University)
   
• Jee-Eun Shin (University of Toronto)
  “Non-wage Benefits as Incentive Mechanisms”
  Discussant: Ranjani Krishnan (Michigan State University)
   
• Xinlei Li (University of California, Davis)
  “Private Lending and Analysts’ Management Access in Earnings Conference Calls”
  Discussant: Brian Mittendorf (Ohio State University)

Each presentation sparked dynamic dialogue—thanks in part to our unique format, where junior researchers received constructive, in-depth feedback from senior thought leaders in the field.

Opening with Vision

Dean H. Rao Unnava set the tone with a keynote on the vital role of accounting scholarship in shaping modern capital markets. His message underscored why research like ours matters—not just to academics, but to regulators, investors, and the broader business world.

Why It Matters

By blending intellectual rigor with practical relevance, our conference reflects the UC Davis GSM ethos: collaborative, forward-thinking, and deeply engaged with today’s most pressing business challenges.

We’re proud to host this annual gathering and continue building a vibrant community of accounting scholars who are redefining the field.