Dr. Biyu Wu received her Ph.D. in Accounting from the University of Connecticut. She holds a Certified Information System Auditor (CISA) designation. Prior to receiving her Ph.D., Dr. Wu worked for a Big 4 accounting firm as an IT auditor and had years of experience as an internal auditor at an asset investment company.
Dr. Wu's research interests include initial public offerings (IPOs), financial reporting quality, securities regulation, and auditing. Her research has been published at top scholarly journals including The Accounting Review, Journal of Accounting Research, and Management Science, and has been referenced in Securities and Exchange Commission rules and the business media.
Peer Reviewed Publications:
Chyz, J., E. Henry, T. C. Omer, and B. Wu. 2022. The Effect of Significant IPO Firms on Industry Incumbents: Evidence from Tax Outcome Mimicking. Management Science, forthcoming.
Wu, B. 2022. Do IPOs Bear More Severe Legal Consequences of Accounting Misstatements? Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2022.106945.
Liu, X., and B. Wu. 2021. Do IPO Firms Misclassify Expenses? Implications for IPO Price Formation and Post-IPO Stock Performance. Management Science, 67(7): 4505–4531. https://doi.org/10.1287/mnsc.2020.3684.
Willenborg, M., B. Wu, and Y. S. Yang. 2015. Issuer Operating Performance and IPO Price Formation. Journal of Accounting Research 53 (5): 1109–1149. https://doi.org/10.1111/1475-679X.12091.
Rice, S., D. Weber, and B. Wu. 2015. Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses. The Accounting Review 90 (3): 1169–1200. https://doi.org/10.2308/accr-50974.
Grants, Honors and Awards:
Faculty Research Funds, University of Nebraska-Lincoln (2019, 2020, 2022)
Distinguished Research Award, University of Nebraska-Lincoln (2017)
Central Plains Research Data Center Proposal Grant, University of Nebraska-Lincoln (2016-2017)
Outstanding Accounting Teaching Assistant Award, University of Connecticut (2014)
Jou Family International Scholarship, University of Connecticut (2014)