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Enshuai Yu

Ph.D. Candidate in Accounting
Boston College, Carroll School of Management
enshuai.yu@bc.edu


Short Bio

Welcome! I am Enshuai (pronounced “En-Shwhy”), a rising fifth-year Ph.D. candidate in accounting at Carroll School of Management, Boston College, and I am on the 2025-2026 accounting academic job market. My research interests broadly lie in (i) the intersection between inter-firm contracting, particularly supply chains, and accounting, and (ii) the real effects of disclosure, regulation and governance mechanisms, and other economic forces such as tax-driven incentives. I have been invited to present my research at regulatory agencies (e.g., the U.S. Securities and Exchange Commission), universities, and conferences throughout the globe. My research has been published in Journal of Accounting and Economics. I am a Deloitte Foundation Doctoral Fellowship recipient.

Research Keywords: Inter-Firm Contracting (e.g., Supply Chain), Regulation and Governance, Taxation, Information Disclosure, Real Effects

Before joining BC Carroll’s Ph.D. program, I earned dual Bachelor’s degrees in Accounting and Psychology from Peking University, and a Master’s degree in Finance from Shanghai Advanced Institute of Finance at Shanghai Jiao Tong University. My previous internship experiences span private equity, management consulting, and financial management.

Outside of academics, I enjoy photography, traveling, running (Half Marathon, 10K×2), hiking, concerts (pop, orchestra), and relaxing with Pan Pan (A Golden British Shorthair).

Please feel free to reach out and connect via enshuai.yu@bc.edu!

Research

Inter-Firm Contracting

[1] Information Hostage: Inter-Firm Proprietary Information Sharing and Supply Chain Lock-In (Single-Authored)
[2] Regulatory Costs and Vertical Integration: Evidence from Supply Chain Disclosure Regulations (Single-Authored)
  • R&R at Journal of Accounting and Economics
  • U.S. Securities and Exchange Commission DERA Academic Seminar Speaker Series
  • Awards: 2025 JIAR Conf. Best Doctoral Paper Award, 2024 AAA Annual Ethics Research Symposium Best Doctoral Paper Award, 2024 Rutgers Accounting Doctoral Symposium Best Paper Award, 2024 John L. Weinberg/IRRCi Research Paper Award Competition Finalist, 2023 Accounting Cooperation Forum of Jiaotong Univ. Best Paper Award, 2024 Frankfurt Emerging Scholars in Accounting Conf. Travel Grant, 2025 NorthernFA Annual Meeting PhD Travel Grant, 2024 AsianFA Annual Conf. Doctoral Travel Grant
  • Featured in: ECGI, The Dig
[3] Real Effects of Proposed Scope 3 Disclosures (with Mary Ellen Carter and Lian Fen Lee)
[4] Beyond Disclosure: Signaling Corporate Ties on Social Media (with Sean Cao, Lijun Lei, and Susan Shu)

Regulation and Governance; Taxation

[5] Capital Gains Taxes and IPOs: The Value of Stock as Acquisition Currency (with Benjamin Yost)
  • R&R at Journal of Accounting and Economics
[6] Corner-Cutters: Personally Tax Aggressive Executives and Corporate Regulatory Violations (with Benjamin Yost)
[7] Media Attention, Political Risk, and Share Repurchases (with Vishal Baloria, Alvis Lo, and Susan Shu)
  • R&R at Journal of Accounting and Economics
  • Awards: 2024 RSFE Best Paper Award
[8] STEMming the Tide: The Impact of STEM Designation on Accounting Education and the Labor Market (with John Barrios and Ping Gong)
  • Invited for resubmission as a Registered Report at Journal of Accounting Research

Teaching

Lead Instructor Experience

Lab Instructor Experience

Teaching Assistant Experience

Selected Honors and Awards

(in addition to those listed under research papers)
  • Deloitte Foundation Doctoral Fellowship, Deloitte Foundation, 2024-2026
  • Outstanding Discussant Award, AAA International Accounting Section Midyear Meeting, 2025
  • Consortium Fellow, AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium, 2025
  • Consortium Fellow, EAA Doctoral Colloquium, 2025
  • PhD Travel Grant, AAA International Accounting Section, 2025
  • Ernst & Young Travel Grant (×2), AAA American Taxation Association, 2023-2025
  • Corporate Governance Summer School Scholarship, University of Groningen, 2024
  • Summer Institute in Computational Social Science Scholarship, New York University Shanghai, 2023
  • GESIS Leibniz Institute for the Social Sciences Summer School Scholarship, BERD@NFDI, 2022
  • U21/APRU Scholarship, Korea University, 2021
  • Outstanding Graduate in Shanghai, Shanghai Municipal Education Commission, 2021
  • CMA Program Scholarship, Institute of Management Accountants, 2021
  • SAIF MF Merit-Based Full Scholarship (×2), Shanghai Advanced Institute of Finance at SJTU, 2019-2021
  • Postgraduate First-Class Academic Scholarship, Shanghai Jiao Tong University, 2019-2021
  • Postgraduate Excellence Scholarship, Shanghai Jiao Tong University, 2020
  • SAIF MF Active Participant Awards, Shanghai Advanced Institute of Finance at SJTU, 2020
  • SAIF MF Diligent Student Awards, Shanghai Advanced Institute of Finance at SJTU, 2020
  • Student Exchange Support Program Scholarship, Japan Student Services Organization, 2019
  • Award for Academic Excellence, Peking University, 2018
  • Endeavor Australia Cheung Kong Awards, Australian Government and Cheung Kong Group, 2018
  • CAMPUS Asia Intensive Program Scholarship, College of Liberal Studies at Seoul National University, 2018
  • PKU-U Tokyo Joint Summer Program Scholarship, University of Tokyo, 2017
  • Founder Scholarship, Peking University, 2017
  • NG Teng Fong/Sino Overseas Exchange Scholarship, Peking University, 2017
  • Award for Contribution in Student Organizations, Peking University, 2017
  • Merit-Based Freshman Scholarship, Peking University, 2015