Kai Du

Senior Economic Research Fellow (2020-2021)

Kai Du was a Senior Economic Research Fellow in the Office of Economic and Risk Analysis, at the PCAOB between August 2020 and August 2021.  Kai joined 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, DeFi, and information economics. While at the PCAOB, Kai worked on projects supporting standard setting and oversight, and conducted research on quality control systems of accounting firms and the economic impact of broker-dealer audits. Kai is currently on the 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.