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Brent Yi Yi Lao

Associate Professor
Office
SFHB State Farm Hall Of Business
  • About
  • Education
  • Awards & Honors
  • Selected Research

Biography

Brent Lao is an Associate Professor of Accounting at Illinois State University.

Current Courses

ACC 431.001 Current Issues In Accounting

ACC 430.001 Financial Accounting Theory

ACC 430.002 Financial Accounting Theory

Teaching Interests & Areas

Financial Accounting

Research Interests & Areas

Financial Reporting, Firm Innovation, Corporate Social Responsibility

PhD Accounting

University of Texas - Austin

Other Accounting

Indiana University at Indianapolis
Indianapolis, IN

Other Accounting and Finance

Indiana University at Bloomington
Bloomington, IN

RSM Faculty of the Year

RSM
2021

Outstanding Reviewer Award

AAA
2017

University of Texas McCombs School of Business Doctoral Fellowship

University of Texas at Austin
2013

Bonham Fund Grant

University of Texas at Austin
2012

University of Texas McCombs School of Business Doctoral Fellowship

University of Texas at Austin
2012

Bonham Fund Grant

University of Texas at Austin
2011

University of Texas McCombs School of Business Doctoral Fellowship

University of Texas at Austin
2011

Bonham Fund Grant

University of Texas at Austin
2010

University of Texas McCombs School of Business Doctoral Fellowship

University of Texas at Austin
2010

Bonham Fund Grant

University of Texas at Austin
2009

University of Texas McCombs School of Business Doctoral Fellowship

University of Texas at Austin
2009

University of Texas McCombs School of Business Doctoral Fellowship

University of Texas at Austin
2008

Dean's List

Indiana University
2007

Dean's List

Indiana University
2006

Dean's List

Indiana University
2005

Founder's Day Award

Indiana University
2003

The President's Summer Undergraduate Research Initiative

Indiana University
2002

Grants and Contracts

Katie School Research Grant
Brent Lao
Katie School of Insurance and Risk Management. - June 2019

Journal Article

Internal Information Quality and Corporate Social Responsibility Performance: An Analysis of CSR Strengths and CSR Concerns
Lao, B., & McPhee, G.
Accounting and the Public Interest, 24 (1), 30-62, (2024), https://doi.org/10.2308/API-2023-015
The Influence of Uncertainty on Financial Reporting Behavior: The Case of P&C Insurers
Ames, D., Lao, B., Sankara, J., & Wood, J.
Journal of Business Finance & Accounting, 51 (5-6), 1193-1216, (2024), https://doi.org/10.1111/jbfa.12745
Managers’ rank & file employee coordination costs and real activities manipulation
Huang, K., Lao, B., & Godsell, D.
Accounting, Organizations and Society, (2023)
Who Makes the Call on Goodwill Impairment Charges: CEOs or CFOs?
Lao, B., Guidry, R., & Johnston, J.
Journal of Accounting & Finance, (2023)
Financial misreporting and peer firms' operational efficiency
Lao, B., & Yi, S.
Accounting and Finance, (2021)
Post-implementation analysis of Critical Audit Matters
Lao, B.
The CPA Journal, (2021)
Internal information quality and patent-related innovation
Huang, K., Lao, B., & McPhee, G.
Journal Of Business Finance & Accounting, (2020)
Does stock liquidity affect accrual-based earnings management?
Lao, B., Huang, K., & McPhee, G.
Journal Of Business Finance & Accounting, (2017)

Presentations

The dynamic effects of accounting disclosure quantity on investors’ interpretation of financial disclosures
Brent Lao
AAA Annual Meeting & Conference, Online, August, 2021
Internal information quality and CSR performance
Brent Lao, Gregory McPhee
Management Accounting Section (MAS) Midyear Meeting, Online, January 6, 2021
The impact of catastrophes on accounting quality in the P&C industry
Brent Lao, Jomo Sankara, Justin Wood, Daniel Ames
Brigham Young University Research (BYU) Conference, Online, September, 2020
Empirical assessment of audit quality in the IPO market
Brent Lao, Tina Wang
AAA Annual Meeting & Conference, Online, August, 2020
Empirical assessment of auditor quality in the IPO market
Brent Lao, Tina Wang
Canadian Academic Accounting Association (CAAA) Conference, Online, June, 2020
Financial misreporting and peer firms' operational efficiency
Brent Lao, Sheng Yi
AAA Annual Meeting & Conference, San Francisco California, August, 2019
Internal information quality and patent-related innovation
Kelly Huang, Brent Lao, Gregory McPhee
JBFA Capital Markets Conference, Berlin Germany, May, 2019
Wrongful discharge laws and real earnings management
Brent Lao, Kelly Huang, David Godsell
AAA Annual Meeting & Conference, Washington DC, August, 2018
Financial reporting and peer firms' operational efficiency
Brent Lao, Sheng Yi
AAA Midwest Meeting & Conference, Indianapolis, IN, August, 2018
Is Earnings Guidance Associated with Less Firm Innovation?
Shuping Chen, Kelly Huang, Brent Lao
Chicago Illinois, , 2015
Is Earnings Guidance Associated with Less Firm Innovation?
Shuping Chen, Kelly Huang, Brent Lao
Gainesville Florida, , 2015
Does Earnings Guidance Contribute to Investor Short-termism
Brent Lao
Houston Texas, , 2014