Education
- PhD Stanford University (2023)
- BA Columbia University (2015)
Expertise
Positions Held
Analyst at NERA Economic Consulting 2015-2017
Selected Publications
"Carbon Accounting Quality: Measurement and the Role of Assurance"
Gipper, B., Sequeira, F., and Shi, S.X., (forthcoming). Journal of Accounting and Economics
“Executive Pay Transparency and Relative Performance Evaluation: Evidence from the 2006 Pay Disclosure Reforms”
Choi, J.H., Gipper, B., and Shi, S.X., (forthcoming). Review of Accounting Studies.
“Information Acquisition Costs and Price Informativeness: Global Evidence”
McClure, C.G., Shi, S.X., and Watts, E.M., 2025. Review of Accounting Studies.
“ESG Assurance in the United States”
Gipper, B., Ross, S., and Shi, S.X., 2025. Review of Accounting Studies.
“Rank-and-File Accounting Employee Compensation and Financial Reporting Quality”
Armstrong, C., Kepler, J., Larcker, D., and Shi, S., (2024). Journal of Accounting and Economics, Vol. 78(1), pp. 101672.
Honors and Awards
Best Reviewer Award, Hawai'i Accounting Research Conference 2023
Excellence in Reviewing Award, FARS Midyear Meeting 2023
Working Papers
"Do Firms Manipulate Their Carbon Emissions Reporting?" (with Brandon Gipper and Carter Sampson)
"High-Stakes Decisions in the Hybrid Boardroom" (with John Kepler, David Larcker, and Amit Seru, 2025)
"Top-Down Human Capital Management" (with David Larcker, Charles McClure, and Edward Watts, 2025)
- Office: 531 PACCAR Hall
- Email : [email protected]
- Curriculum vitae
Academic Department
Current Research
ESG reporting credibility and assurance; carbon accounting; incentives and corporate governance.