褚剑，南京大学商学院会计学系副教授、博士生导师，复旦大学管理学（会计学）博士，美国德克萨斯大学达拉斯分校访问学者。研究兴趣和领域为会计学（财务会计、审计、税务）、金融学（公司财务、公司治理）、政治经济学、组织经济学，目前的研究主要围绕政府监管与治理。主讲会计学原理、高级财务会计、会计基本理论、公司治理理论等核心课程。

       累计发表学术论文四十余篇，代表性研究成果发表在American Economic Journal: Applied Economics、Journal of Accounting and Economics、Review of Accounting Studies、Journal of Management Studies等国际期刊，以及《经济研究》、《管理世界》、《会计研究》、《金融研究》、《中国工业经济》等国内期刊。主持国家自然科学基金面上、青年项目各一项。研究成果曾获青木昌彦经济学论文提名奖、上海市哲学社会科学优秀成果一等奖、江苏省哲学社会科学优秀成果二等奖和三等奖、PwC 3535论坛最佳论文提名奖、中国实证会计国际研讨会优秀论文奖等学术奖励，并被人大复印报刊资料全文转载近十次。

       担任China Finance Review International青年编委、《南大商学评论》执行编委。还担任CSMAR数据库新库评审专家，AEJ-Applied、JMS、《经济研究》、《管理世界》、《金融研究》、《经济学（季刊）》、《世界经济》、《中国工业经济》等学术期刊的匿名审稿人。

Dr. Jian Chu is an Associate Professor of Accounting at the School of Business, Nanjing University. He received his Ph.D. in accounting from Fudan University. He was a visiting scholar at the University of Texas at Dallas.

Dr. Chu’s research interests are intersection of accounting, political economy, and organizational economics, especially government supervision and administration in auditing, taxation, SOEs, and capital market. His researches have been published in leading academic journals in economics and accounting, including American Economic Journal: Applied Economics, Journal of Accounting and Economics, Review of Accounting Studies. His research has also been nominated for Masahiko Aoki Award for Economic Paper and circulated on NBER and VoxDev. He presented his researches at several international and domestic conferences, such as CICF. His research projects have received support from the National Natural Science Foundation of China.

Dr. Chu is a member of the Youth Editorial Board of China Finance Review International. He has also served as a referee for several academic journals, such as AEJ-Applied.

       欢迎具有科研兴趣和学术志向的本科生和研究生同学加入我的研究团队，请提前邮件联系（附上学术简历等），期待共同进步。

Selected Research Awards:

第四届青木昌彦经济学论文奖提名奖，2023

上海市第十四届哲学社会科学优秀成果一等奖，2018

江苏省第十七届哲学社会科学优秀成果二等奖，2023

江苏省第十七届哲学社会科学优秀成果三等奖，2023

主持，国家自然科学基金面上项目，2024-2027，在研

主持，国家自然科学基金青年项目，2020-2022，已结项（绩效评估：优）

Selected Publications:

Chu, J., Fisman, R., Tan, S., and Wang, Y. 2021. Hometown ties and the quality of government monitoring: Evidence from rotation of Chinese auditors. American Economic Journal: Applied Economics, 13(3): 176-201.

——NBER Working Paper w27032

Chu, J., Fisman, R., Wang, Y., and Ye, M. 2026. Audit centralization and audit quality: Evidence from Chinese cities. Journal of Accounting and Economics, online.

——NBER Working Paper w34776

Chu, J., Shan, Y., and Tian, G.G. 2025. Corrupt tax bureau commissioners and corporate tax avoidance. Review of Accounting Studies, 30(2): 1873-1915.

Chu, J., Tang, Y., and Wan, G. 2026. Do female state officials improve corporate social responsibility in their jurisdictions? A disadvantage-prohibiting perspective. Journal of Management Studies, 63(3): 1032-1058.

Chu, J. 2025. A research on the regulatory human resource allocation efficiency under the random examination system. China Journal of Accounting Studies, 13(3): 335-364.

Zhou, H., and Chu, J. 2025. Does ex-ante disclosure of regulatory information really backfire? China Journal of Accounting Research,18(2): 100408.

褚剑. 2024. 总会计师交流任职能够改善国有企业会计信息质量吗. 《会计研究》, (1): 21-34.

Chu, J., and Weng, C.-H. 2022. Auditor legal liability and stock price crash risk: Evidence from organizational transformation of Chinese audit firms. The International Journal of Accounting, 57(4): 2250016.

贾鹏飞, 范从来, 褚剑. 2021. 过度借贷的负外部性与最优宏观审慎政策设计. 《经济研究》, (3): 32-47.

褚剑, 方军雄. 2021. “惩一”必然“儆百”吗？——监管处罚间接威慑失效研究. 《会计研究》, (1): 44-54.

褚剑, 胡诗阳. 2020. 利率市场化进程中的银企互动——上市公司购买银行理财产品的视角. 《中国工业经济》, (6): 155-173.

Chu, J., Fang, J., Kim, J.-B., and Zhou, Y. 2019. Stock price crash risk and auditor-client contracting. China Journal of Accounting Studies, 7(2): 184-213.

褚剑, 秦璇, 方军雄. 2019. 中国式融资融券制度安排与分析师盈利预测乐观偏差. 《管理世界》, (1): 151-166.

褚剑, 秦璇, 方军雄. 2018. 经济政策不确定性与审计决策——基于审计收费的证据. 《会计研究》, (12): 85-91.

褚剑, 方军雄, 于传荣. 2017. 卖空约束放松与银行信贷决策. 《金融研究》, (12): 111-126.

褚剑, 方军雄. 2016. 政府审计能够抑制国有企业高管超额在职消费吗？. 《会计研究》, (9): 82-89.

褚剑, 方军雄. 2016. 中国式融资融券制度安排与股价崩盘风险的恶化. 《经济研究》, (5): 143-158.