Samuel Chang, CPA

Hello! I'm Samuel Chang.

I am currently a fifth-year Ph.D. candidate in accounting, and I am on the 2026-27 academic job market.

I am also a Deloitte Foundation Fellow, Ernest R. Wish Research Fellow, and Bradley Fellow. I received a master of accounting (with high distinction) from the University of Michigan Ross School of Business and a bachelor of science in mathematical economics (actuarial science) with a minor in finance (summa cum laude) from Western Kentucky University's Gordon Ford College of Business. I am also a licensed CPA in the state of Tennessee.

My current research examines how accounting information and corporate regulation operate across different institutional environments, with a focus on developing economies. My job market paper studies how information sharing creates value within global audit networks, using cross-border restrictions on personal-data transfers to separate the sharing of client data from the sharing of common methodologies and quality controls. A second stream asks when regulatory mandates and corporate commitments can substitute for limited state capacity, focusing on supply chains in African mining and oil. Across both, I also examine labor and human capital and pair large-sample archival evidence with original surveys, fieldwork, and new measurement infrastructure.

Outside of academics, I enjoy playing the piano, for which I won the Kentucky Bluegrass State Championship in 2019. I also serve as the Mandarin choir director for Chinese Christian Union Church in Chinatown. Additionally, I play tennis in my spare time.