Samuel T. Tan


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 affecting accounting outcomes. I am also interested in IPO pricing and performance, and the application of network analysis and machine learning to accounting research.

Selected completed manuscripts

“Accounting Choices and the Legal Environment: the Impact of the Ex Post Loss Rule”. Currently revising to incorporate conference and other feedback. Latest version: PDF, SSRN.

“How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating”, with Patricia Dechow. Currently revising for a journal. Latest version: SSRN.