My general research interests are in archival financial accounting and auditing. I am especially interested in studying topics related to political economy and sustainability in the capital market using textual analysis and natural language processing.
Publication (* indicates presentation by coauthor)
Basu, S., A. Lee, and T. Schifeling. 2026. Rhetorical Contests in Environmental and Social Proposals in Proxy Statements. Journal of Business Finance & Accounting (In Press)
Working Papers (* indicates presentation by coauthor)
Lobbying for Accounting Legislation (Dissertation)
Dissertation committee: Sudipta Basu (Chair), Dmitri Byzalov, Enrique Gomez, and Wei Wang
Buy, Baby, Buy: Environmental Mergers and Acquisitions (with Sudipta Basu and Wei Wang)
Presentation: AAA FARS Midyear Meeting (2025), JAAF Symposium on ESG (2024), AAA Annual Meeting (2024), CSEAR North America (2024), AAA Sustainability, ESG, and Accounting Conference (2024), AAA IAS Midyear Meeting (2024), Hawaii Accounting Research Conference* (2024), Temple University* (2023, 2024)
Consumer Product Recalls: Reputational Damage and Strategic Timing of Announcements (with Sudipta Basu, Dmitri Byzalov, and Xueming Luo)
Presentation: 2026 JBFA Conference* (invited), Haskayne and Fox Accounting Conference (2023), Temple University (2022)
Government Procurement and Independent Gatekeepers: Evidence from Big 4 Auditors (with Meng Li, Mihir Mehta, and Hyun Jong Park)
Presentation: Temple University* (2026), Baruch College* (2026), University of Texas at Arlington* (2026), Lone Star Accounting Conference* (2026), University of Chicago* (2026), LSE (2026)
Inside the SEC’s Lobby: Direct SEC Lobbying and Regulatory Tradeoffs (with Bret Johnson and Abdullah Kumas)
Presentation: HKU* (2026), Hong Kong PolyU* (2026), Penn State University* (2026), American University* (2026)
Selected Working in Progress
Has the PCAOB Become Politicized? Evidence from Ideological Alignment and PCAOB Oversight (with Meng Li, Hyun Jong Park, and Colin Tipton)