Changfeng Tao陶长风

Fudan University复旦大学

Changfeng Tao陶长风 陶长风Changfeng Tao

PhD Candidate · Accounting博士生 · 会计学

  • Data Assets数据资产
  • Artificial Intelligence人工智能
  • Information Disclosure信息披露
  • Cost Stickiness成本粘性

I am a PhD candidate in Accounting at the School of Management, Fudan University, advised by Prof. Rong Huang. From September 2025 to August 2026, I was a visiting PhD student at the D'Amore-McKim School of Business, Northeastern University, hosted by Prof. Xiaotao (Kelvin) Liu. My research interests include data assets, artificial intelligence, information disclosure, and cost stickiness. My current work studies how firms account for data assets, how AI shapes corporate disclosure and accounting comparability, and how regulators respond to AI-related disclosure through comment letters.

我是复旦大学管理学院会计学硕博连读博士生,导师为黄蓉教授。2025 年 9 月至 2026 年 8 月,我在美国东北大学达摩尔·麦金商学院联合培养,导师为 Xiaotao (Kelvin) Liu 教授。我的研究兴趣包括数据资产、人工智能、信息披露与成本粘性,目前关注企业如何对数据资产进行会计处理,人工智能如何影响企业披露与会计信息可比性,以及监管机构如何通过交易所问询函回应人工智能信息披露。

I am on the 2026–2027 academic job market for faculty positions in Accounting.

我正在参加 2026–2027 年度的高校教职求职(会计学方向)。

Selected Publications代表性发表

Accounting Treatment of Data Assets in Data-Driven Financial Services Platform Enterprises: A Case Study Based on ChinaScope金融服务型数据平台企业数据资产会计处理——基于数库科技的案例分析

AI implementation and corporate ESG performance: evidence from SMPP adoption

Working Papers工作论文

Generative AI and Accounting Comparability

Leading by Examples, the Impact of AI Implementation on Green Innovation Spillover

Walking the Talk? Identifying AI Washing and Its Economic Consequences听其言观其行:人工智能漂洗的识别与经济后果

The Regulatory Effects of AI-Related Comment Letters人工智能主题问询函的监管效应研究

Geopolitical Risks and Cost Stickiness

All research →查看全部研究 →