那恪博士现任长江商学院会计学副教授。那教授在2014年获得美国罗切斯特大学会计学博士学位，之后任教于香港大学商学院。他于2020年加入长江，讲授财务会计和管理会计等课程。那教授主要从事高管薪酬，公司治理, 企业税务规划, 财务报表和审计质量的研究。

高管薪酬、公司治理、企业税务规划、财务报表、审计质量

1. Taxes and Executive Pay: Evidence from Nonqualified Deferred Compensation
   (sole-authored)
   Management Science, forthcoming.
2. Politicians' Ideology, State Intervention, and Corporate Taxation
   (with Terry Shevlin, Danqing Wang, and Wenjia Yan)
   Management Science, forthcoming.
3. Client Restatement Announcement, Audit Office Human Capital Investment, and Audit Quality Improvements
   (with Daniel Aobdia, Xuejiao Liu, and Hong Wu)
   Journal of Accounting and Economics (2025), 79(2-3): 101741.
4. The Influence of Labor Market Power in the Audit Profession
   (with Daniel Aobdia, Qin Li, and Hong Wu)
   The Accounting Review (2024), 99(5): 65-95.
5. Is Conservatism Demanded by Performance Measurement in Compensation Contracts? Evidence from Earnings Measures Used in Bonus Formulas
   (with Ivy Zhang and Yong Zhang)
   Review of Accounting Studies (2024), 29: 809-851.
6. Languages and Corporate Tax Avoidance
   (with Wenjia Yan)
   Review of Accounting Studies (2022), 27: 148-184.
7. CEOs' Outside Opportunities and Relative Performance Evaluation: Evidence from a Natural Experiment
   (sole-authored)
   Journal of Financial Economics (2020), 137(3): 679-700.