Kai Gu is an accounting doctoral student at the C.T. Bauer College of Business, University of Houston. He received a BBA degree in Accounting and Actuarial Science, and an MAcc degree from the University of Wisconsin-Madison. Prior to joining UH in 2017, Kai worked as a graduate assistant at the University of Kansas where he received a Master's degree in Business. His current research interests include incentive contracting, strategic disclosures, analyst behaviors, and earnings management.