Brent Yi Yi Lao
Associate Professor
Office
SFHB State Farm Hall Of Business
Office Phone
Email
- About
- Education
- Awards & Honors
- Selected Research
Biography
Brent Lao is an Associate Professor of Accounting at Illinois State University.
Current Courses
ACC 131.001 Financial Accounting
ACC 431.001 Current Issues In Accounting
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
Pre-restatement executive turnovers and investor reactions.
Brent Lao, Jin Park, Zhen Zhang.
Advances in Accounting, 69, (2025), https://doi.org/10.1016/j.adiac.2025.100832
Internal Information Quality and Corporate Social Responsibility Performance: An Analysis of CSR Strengths and CSR Concerns
Brent Lao, Gregory P McPhee.
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
Daniel Ames, Brent Lao, Jomo Sankara, Justin Wood.
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
Kelly Huang, Brent Lao, David Godsell.
Accounting, Organizations and Society, (2023)
Who Makes the Call on Goodwill Impairment Charges: CEOs or CFOs?
Brent Lao, Ronald P Guidry, Joseph Johnston.
Journal of Accounting & Finance, (2023)
Financial misreporting and peer firms' operational efficiency
Brent Lao, Sheng Yi.
Accounting and Finance, (2021)
Post-implementation analysis of Critical Audit Matters
Brent Lao.
The CPA Journal, (2021)
Internal information quality and patent-related innovation
Kelly Huang, Brent Lao, Gregory McPhee.
Journal Of Business Finance & Accounting, (2020)
Does stock liquidity affect accrual-based earnings management?
Brent Lao, Kelly Huang, Gregory McPhee.
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