His research focuses on causes and consequences of financial reporting decisions, with a special interest in accounting and disclosure practices of financial institutions. His work has been published in leading academic journals including The Accounting Review and Journal of Accounting & Economics. In his award-winning paper, Dou demonstrates that a recent regulation, aimed at harnessing risk in securitization by removing its off-balance-sheet treatment, reduces banks’ supply of small business loans, which are rarely securitized in the United States. The finding highlights a spillover effect outside of stated goals of the regulation. Professor Dou holds a PhD from University of Toronto Rotman School of Management, a Master in Economics from York University, Canada, and a Bachelor in Accounting from Peking University, China.