Research

Working Papers

He, H.Z. 2026. “Enforcement Against Unfair Competition and Peer Firms’ After-Tax Return Maximization: Evidence from the Foreign Corrupt Practices Act” (dissertation)

• Committee: Andrew Bauer (chair), Kenneth Klassen, and Kaishu Wu.
• Presented at the Mannheim Center for Corporate Behavior and Regulation Analysis (COBRA) Summer School on Empirical Tax Research.
• Scheduled presentation at the 2026 Ethics Symposium by the Centre for Accounting Ethics & CPA Canada and National Tax Association (NTA) 119th Annual Conference.

Bauer, A., He, H.Z., Persson, A., and Wu, K. 2025. “Information Environment and Maximization of After-Tax Returns: Evidence from Private Country-by-Country Reporting”

• Revising for journal submission.
• Developed from first-year summer paper.
• Presented at the 2025 Canadian Academic Accounting Association Conference (He).
• Awarded the Social Sciences and Humanities Research Council of Canada (SSHRC) Insight Development Grant 2026 (peer reviewed) - 92,764 CAD, and the IFA Canada Grant 2026 (peer reviewed) - 26,334 CAD.

He, H.Z. 2026. “Does the Foreign Corrupt Practices Act (FCPA) impact firms’ ability to maximize after-tax returns?”

• Revising for conference submission.
• Presented at the 2026 American Accounting Association (AAA) Annual Meeting Conference.