Kai Du

Senior Economic Research Fellow

Office of Economic and Risk Analysis

Kai Du is a Senior Economic Research Fellow in the Office of Economic and Risk Analysis. Kai joins the PCAOB after serving as the 2019–2020 Academic Fellow in the Securities and Exchange Commission (SEC)'s Office of the Chief Accountant, where he provided research support for the Commission's oversight of the auditing and accounting standard setting, and assisted in auditor and registrant matters. His research interests include financial reporting, auditing, and information economics. Kai will be conducting research on the economic impact of broker-dealer audits and working on projects supporting the mission of the PCAOB. Kai is on leave from the accounting faculty of the Smeal College of Business at Penn State. He received his BA in Finance from Peking University, his MA in Economics from Georgetown, and his Ph.D. in Accounting from Yale University. View his publications on SSRN.