Skip to main content
University of Nebraska–Lincoln


Biyu  Wu Photo

Biyu Wu

Associate Professor of Accountancy
HLH 445 D
P.O. Box 880488
Lincoln, NE 68588-0488
(402) 472-2337
Biyu  Wu Photo
Ph.D., University of Connecticut
MBA, University of Connecticut
Research Interests
  • Initial public offerings
  • Financial reporting quality
  • Securities regulation
  • Auditing

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 PricewaterhouseCoopers LLP as a systems & process assurance 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, Management Science, and Review of Accounting Studies, and has been referenced in two Securities and Exchange Commission (SEC) final rules and the business media.

Peer Reviewed Publications:

Weber, J. P., M. Willenborg, B. Wu, and Y. S. Yang. IPO Price Formation and Analyst Coverage. Review of Accounting Studies, forthcoming.

Chyz, J., E. Henry, T. C. Omer, and B. Wu. 2023. The Effect of Significant IPO Firms on Industry Incumbents: Evidence from Tax Planning. Management Science 69(10): 6369–6392.

Wu, B. 2022. Do IPOs Bear More Severe Legal Consequences of Accounting Misstatements? Journal of Accounting and Public Policy 41(3): 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.

Willenborg, M., B. Wu, and Y. S. Yang. 2015. Issuer Operating Performance and IPO Price Formation. Journal of Accounting Research 53 (5): 1109–1149.

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.

Managerial Accounting (ACCT 308) - Internal accounting as a tool to generate information for managerial planning and control. Conventional and computer problem materials are used to develop understanding of operating and capital budgets, standard costs, incremental concepts, relevant costs, transfer pricing, and responsibility and profit center reports as a means of analysis as well as techniques of measurement.

Intermediate Accounting I (ACCT 313) - Analysis and interpretation of financial and operating statements; net income concepts, statements from incomplete records; theory and practice relating to cash flow; and the investment in tangible and intangible assets.

Grants, Honors and Awards:

Faculty Research Funds, University of Nebraska-Lincoln (2019, 2020, 2022, 2023)

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)