Anthony Le

Anthony Le is a PhD candidate in accounting at Columbia Business School. His research interests lie at the intersection of accounting and labor economics. He is particularly interested in the effects of accounting regulation on the labor market for accountants and auditors. His current research addresses topics such as firms' human capital disclosures, unions' financial reporting mandates, and the impact of audit mandates and accounting standard setting on the market for accountants.

Minority and Labor Representation Helps Worker Welfare and Productivity

Matthias Breuer, Wei Cai, Anthony Le, and Felix Vetter find that gender minority representation on German works councils helps to improve worker welfare and productivity.

Mandatory Audits Do Not Provide the Protection Governments Think They Do

In new research, Matthias Breuer, Anthony Le, and Felix Vetter find that when companies are required by the government to seek a third-party financial audit, they turn to lower quality auditors.  As a result, the accounting industry grows, but touted benefits for markets and corporate stakeholders appear elusive.

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