Samuel Tan



Samuel Tan, UC Berkeley Accounting PhD Candidate

Welcome!

I am a PhD Candidate in Accounting at the Haas School of Business at UC Berkeley, and I will be on the 2017–2018 academic job market.

My primary research interests are at the intersection of accounting and law. In ongoing work, my coauthors and I examine the impact of key features of the legal environment and the role of law firms and legal counsel in the accounting process. I am also interested in IPO pricing and performance, and the application of network analysis and machine learning in accounting research.


Job market paper

“Accounting Choices and the Legal Environment: the Impact of the Ex Post Loss Rule”.

I use a landmark Supreme Court decision as a natural experiment to examine the impact of a fundamental requirement in securities litigation—the ex post loss rule—on income-decreasing accounting choices. The case resolved a circuit split, allowing me to identify a treatment jurisdiction in which the decision would have had the greatest impact. My goal is to shed further light on the relationship between securities law and accounting, and to inform policy makers on the accounting impact of a key feature of the legal environment.

I’m currently revising the paper to incorporate very much appreciated feedback and suggestions. Latest version: PDF, SSRN.