Wei Wang

Profile Picture of Wei Wang

Wei Wang

  • Fox School of Business and Management

    • Accounting

      • Associate Professor


Dr. Wei Wang joins the Fox School in 2017 on a tenure-track appointment within the Department of Accounting, upon the completion of his doctoral program at the University of Missouri at Columbia.

His research centers on accounting issues relevant to financial institutions and debt contracting. He is also keen on exploring the interplay of financial reporting and various corporate governance mechanisms such as mergers and acquisitions, shareholder activism, and sustainability finance.

In a recent article published by the Journal of Accounting and Economics, Wang and his coauthors model loan loss provisions, a key bank accounting estimate of uncollectible loans. His dissertation, recently accepted by the Accounting Review, explores the effect of bank accounting restatements, a form of serious financial misreporting, on banks’ stock-in-trade: liquidity creation. He shows that liquidity creation drops sharply after restatements, as banks pivot toward liquid assets like cash and away from illiquid assets like business loans.

Wang received his PhD in Accounting from the University of Missouri at Columbia. He earned a Master of Science degree in Accounting from Southern Illinois University at Edwardsville, and Bachelor of Arts degrees in Mathematics and Economics from Lake Forest College.

Research Interests

  • Financial institutions
  • Credit loss accounting
  • Debt contracting and negotiation
  • Corporate governance
  • Mergers and acquisitions

Courses Taught




ACCT 3526

Accounting Information Systems


ACCT 9002

Seminar in Financial Accounting Theory


Selected Publications


  • Wang, W. (2022). Accounting Restatements and Bank Liquidity Creation. The Accounting Review, 97(6), 445-473. American Accounting Association. doi: 10.2308/tar-2018-0037.

  • Basu, S., Vitanza, J., Wang, W., & Zhu, X.R. (2022). Walking the walk? Bank ESG disclosures and home mortgage lending. Review of Accounting Studies, 27(3), 779-821. Springer Science and Business Media LLC. doi: 10.1007/s11142-022-09691-3.

  • Francis, J.R. & Wang, W. (2021). Common Auditors and Private Bank Loans*. Contemporary Accounting Research, 38(1), 793-832. Wiley. doi: 10.1111/1911-3846.12617.

  • Basu, S., Vitanza, J., & Wang, W. (2020). Asymmetric loan loss provision models. Journal of Accounting and Economics, 70(2-3). doi: 10.1016/j.jacceco.2020.101359.

  • KHURANA, I.K. & WANG, W. (2019). International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism. Journal of Accounting Research, 57(1), 241-290. Wiley. doi: 10.1111/1475-679x.12247.