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据会计学术联盟记者报道:中国人民大学汉青经济与金融高级研究院博士生导师、 赵万里教授,近期在国际顶级会计期刊Journal of Accounting ResearchJournal of Accounting and Economic接连发表(含接受)两篇文章。期望更多中国学者,中国题材的文章发表在国际舞台,发出中国会计金融学者声音!



The Politics of M&A Antitrust

Journal of Accounting Research

Volume58, Issue1

MIHIR N. MEHTA, University of Michigan

SURAJ SRINIVASAN, Harvard University

WANLI ZHAO, Renmin University of China

[ABSTRACT] Antitrust regulators play a critical role in protecting market competition. We examine whether the political process affects antitrust reviews of merger transactions. We find that acquirers and targets located in the political districts of powerful U.S. congressional members who serve on committees with antitrust regulatory oversight receive relatively favorable antitrust review outcomes. To establish causality, we use plausibly exogenous shocks to firm–politician links and a falsification test. Additional findings suggest congressional members’ incentives to influence antitrust reviews are affected by three channels: special interests, voter and constituent interests, and ideology. In aggregate, our findings suggest that the political process adversely interferes with the ability of antitrust regulators to provide independent recommendations about anticompetitive mergers.

Politician Careers and SEC enforcement against financial misconduct

Journal of Accounting and Economics

Accepted manuscript online: 14 February 2020

Mihir N. Mehta, University of Michigan

Wanli Zhao, Renmin University of China

[ABSTRACT] We document that corporate financial misconduct has significant consequences for politicians' election outcomes and, in particular, those politicians that serve on U.S. congressional committees with SEC-relevant oversight responsibilities (“SEC-relevant politicians”). These politicians display a 31% greater likelihood of losing a reelection campaign after a local firm faces SEC enforcement for financial misconduct. We also document that SEC-relevant politicians appear to influence the SEC to limit career effects due to the potential consequences from enforcement against local firms. First, the timing of enforcement action announcements around SEC-relevant politicians' elections appears opportunistic. Second, firms in the districts of SEC-relevant politicians are less likely to receive SEC enforcement actions relative to other firms and, when faced with enforcement, receive smaller penalties. Collectively, these results suggest that politicians' career concerns impede the SEC's enforcement efforts.


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赵万里,中国人民大学汉青经济与金融高级研究院 教授、博导。1989年~1993年在哈尔滨工业大学获得管理学学士学位,1998年赴美国天普大学攻读工商管理硕士。2001年转而攻读金融学方向博士,并于2007年7月获得天普大学金融学博士学位。


研究领域:公司金融,公司治理,董事会,内部交易,会计报告,公司创新,公司兼并。


Wanli Zhao is currently a professor of finance at the Hanqing Advanced Institute of Economics and Finance of the Renmin University of China in Beijing. Previously he was a tenure associate professor of finance in the College of Business at the Southern Illinois University in Carbondale, IL. Before that, he was an assistant professor of finance at Worcester Polytechnic Institute in MA. He got his PhD from the Fox School of Business at Temple University in Philadelphia.

His research focuses on governance-related topics such as insider trading, ownership structure, board of directors, financial reporting quality, and political connections. He has published in Journal of Finance, the Accounting Review, Management Science, Journal of Law & Economics, Journal of Financial & Quantitative Analysis, Contemporary Accounting Research, and Financial Management. His research awards include “Best Paper in Corporate Finance” at 2014 FMA and his research has appeared in media such as Bloomberg, BusinessWeek, Yahoo!Finance, and SEC.gov. He was awarded “Outstanding Researcher of the Year” by the CoB of SIU in 2015.

He has been teaching undergraduate, master’s and doctoral level courses in finance and accounting topics. He was awarded for “Cherry-Hill Business Undergraduate Teaching Excellence Award” in 2017 by SIU College of Business.

He has also engaged in a variety of university services, including academic committees at the department, college, and university level. He has served as program committee member for multiple academic conferences, as well as the reviewer, discussant, and session chair. He has been external reviewer for multiple academic journals and grant organizations. He has presented his research in multiple conferences and universities in the US and China.


赵老师个人主页:http://www.wanlizhao.net/home.html

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