Welcome

About me

I'm Yu Gu, an associate professor (without tenure) at Southwestern University of Finance and Economics. I recently earned my PhD in Accounting and Information Systems at Rutgers University.

My research areas include Artificial Intelligence (AI), Environmental, Social, and Governance (ESG), auditing, data analytics, and blockchain. Specifically, I explore the potential of employing machine learning and exogenous data in accounting and auditing.

Thank you for visiting my webpage! Please feel free to reach out to me at guyu@swufe.edu.cn or yg431@scarletmail.rutgers.edu

Visit my profiles: [Google Scholar] [LinkedIn]

Auditing and Accounting Research

Men versus Machine in Going Concern Assessment

Yu Gu, Abigail Parker, and Miklos Vasarhelyi. (2026). Synergizing Machines and Human Judgment: Evidence from Going Concern Assessment. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2026.107435

Decision Tree for Going Concern Assessment

Cleber Beretta Custodio, Yu Gu, and José Portela González. (2022). Decision Tree Tool for Auditors’ Going Concern Assessment in Spain. International Journal of Digital Accounting Research. Vol. 22, pp. 193- 226. ISSN: 2340-5058. https://doi.org/10.4192/1577-8517-v22_7

Rethinking the Assessment of Going Concern Opinions

Yu Gu, Abigail Parker, and Miklos Vasarhelyi. Rethinking the Assessment of Going Concern Opinions. Working Paper.

Machine Learning for Abnormal Accrual Estimates

Yu Gu, Lanxin Jiang, Lei Zhao, and Abigail Zhang. Can Machine Learning Improve Accrual Estimates? Working paper.

Audit Data Analytics Comparison

Yu Gu, Lanxin Jiang, Heejae Lee, Danyang Wei, Liam Te-wierik, Soohyun Cho, and Miklos Vasarhelyi. 2024. Audit Data Analytics with Machine Learning, Data Visualization, and Auditor’s Judgment: A Field Study. Working paper.

Machine Learning for Misstatements Detection

Lanxin Jiang, Yu Gu, and Abigail Zhang. Detecting Risky Areas of Misstatements. Working paper.

Forward-looking Commentaries

Yu Gu, Qing Huang and Miklos Vasarhelyi. (2024) It’s Not Intelligence; It’s Functionality! Journal of Emerging Technologies in Accounting. https://doi.org/10.2308/JETA-2024-025

Melissa Dardani, Yu Gu, Hanxin Hu, Ann Medinets, Dan Palmon, and Miklos Vasarhelyi. (2024). Rethinking the Standard-Setting Process: The Role of Intangibles. Journal of Emerging Technologies in Accounting, 1-20. https://doi.org/10.2308/JETA-2024-001

ESG Research

Greenwashing

Yu Gu, Lanxin Jiang, and Jun Dai. (2026). Using Blockchain and Smart Contracts to Combat Greenwashing in Environmental Disclosures. Accounting Horizons. https://doi.org/10.2308/HORIZONS-2023-099

LLM for Greenwashing Detection

Yu Gu, Lanxin Jiang, and Jun Dai. (2026). An LLM-based Agentic System for Greenwashing Detection. International Journal of Accounting Information Systems. https://doi.org/10.1016/j.accinf.2026.100780

ESG Reporting

Government ESG reporting (smart city)

Yu Gu, Steven Katz, Xinxin Wang, Miklos Vasarhelyi, and Jun Dai. (2024). Government ESG reporting in smart cities. International Journal of Accounting Information Systems, 54, 100701.https://doi.org/10.1016/j.accinf.2024.100701

Company ESG reporting (Industry 4.0)

Wenjun Yu, Yu Gu, and Jun Dai. (2023) Industry 4.0-Enabled ESG Reporting: A Case from a Chinese Energy Company. Journal of Emerging Technologies in Accounting (20)1: 1-14. https://doi.org/10.2308/JETA-2022-014

ESG Measurement and Assurance

Yu Gu, Jun Dai, and Miklos Vasarhelyi. (2023). Audit 4.0-Based ESG Assurance: An Example of Using Satellite Images on GHG Emissions. International Journal of Accounting Information Systems, 50, 100625. https://doi.org/10.1016/j.accinf.2023.100625

Scope 3 Greenhouse Gas Emission

Lanxin Jiang, Yu Gu, Wenjun Yu, and Jun Dai. Blockchain-based Life Cycle Assessment System for ESG Reporting. Working paper.

ESG Taxonomy and Comparability

Lanxin Jiang, Yu Gu, and Jun Dai. (2023). Environmental, Social, and Governance Taxonomy Simplification: A Hybrid Text Mining Approach. Journal of Emerging Technologies in Accounting (20)1: 1-21. https://doi.org/10.2308/JETA-2022-041

Information Extraction from ESG Disclosure

Yu Gu, Lanxin Jiang, and Steven Katz. Information Extraction from ESG Reports Using NLP: A ChatGPT Comparison. Working paper.

Sustainability Policies and Practices for Corporate Governance in Latin America, Corporate Governance, OECD Publishing, Paris, https://doi.org/10.1787/76df2285-en.

ESG Commitment Determinants

Maher Kassar, Yu Gu, Arion Cheong, and Joon Ho Kong. Does Socially Responsible Investor Attention Influence Firms’ ESG Commitment? Working paper.

Continuous Monitoring

Continuous Risk Monitoring and Assessment

Zihao Zhang, Yu Gu, Lanxin Jiang, Wenjun Yu, and Jun Dai. (2023). IoT and Blockchain-based Smart Contracts: Enabling Continuous Risk Monitoring and Assessment (CRMA) in P2P Lending. Journal of Emerging Technologies in Accounting (20) 2: 1-14. https://doi.org/10.2308/JETA-2022-003

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