{"id":10413,"date":"2024-08-06T17:01:05","date_gmt":"2024-08-06T21:01:05","guid":{"rendered":"https:\/\/www.bu.edu\/questrom\/profiles\/estelle-yuan-sun\/"},"modified":"2026-04-27T15:23:26","modified_gmt":"2026-04-27T19:23:26","slug":"estelle-yuan-sun","status":"publish","type":"profiles","link":"https:\/\/www.bu.edu\/questrom\/profiles\/estelle-yuan-sun\/","title":{"rendered":"Estelle Yuan Sun"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull profile__standard-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns profile__columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column profile__left-column is-layout-flow wp-container-core-column-is-layout-3bd72ab2 wp-block-column-is-layout-flow\"><figure class=\"profile__image wp-block-post-featured-image\"><img decoding=\"async\" alt=\"Estelle Yuan Sun\" style=\"object-fit:contain\" class=\"wp-post-image\" src=\"http:\/\/questromapps.bu.edu\/images\/facstaff\/SunEstelleYuan.jpg\" \/><\/figure>\n\n<aside class=\"profile__contact profile__contact--api wp-block-amp-profile-contact\" itemscope itemtype=\"http:\/\/schema.org\/Person\">\n  <h5>Contact<\/h5>\n  <div class=\"profile__contact-row\">\n          <div class=\"profile__contact-cell profile__contact-cell--phone\">\n        <h6 class=\"wp-block-heading has-h-8-font-size\" style=\"font-weight: 500; text-transform: uppercase; margin-top: 0px;\">\n        Phone\n      <\/h6>\n      <p class=\"has-p-2-font-size\" itemprop=\"telephone\">\n        617-353-2353      <\/p>\n    <\/div>\n              <div class=\"profile__contact-cell profile__contact-cell--email\">\n        <h6 class=\"wp-block-heading has-h-8-font-size\" style=\"font-weight: 500; text-transform: uppercase; margin-top: 0px;\">\n        Email\n      <\/h6>\n      <p class=\"has-p-2-font-size\">\n        <a href=\"mailto:yesun@bu.edu\" itemprop=\"email\">\n          yesun@bu.edu        <\/a>\n      <\/p>\n    <\/div>\n          <\/div>\n\n      <div class=\"profile__contact-buttons\">\n              <div class=\"wp-block-button is-style-primary-button\">\n          <a class=\"wp-block-button__link wp-element-button\" href=\"http:\/\/questromapps.bu.edu\/faculty\/uploadFiles\/cvUploadsProfile\/AC_Sun_EstelleYuan_CV.pdf\">\n            Download CV\n          <\/a>\n        <\/div>\n                <\/div>\n  \n      <div class=\"profile__contact-row\">\n\n              <div class=\"profile__contact-cell profile__contact-cell--office\">\n          <h6 class=\"wp-block-heading has-h-8-font-size\" style=\"font-weight: 500; text-transform: uppercase; margin-top: 0px;\">\n          Office\n        <\/h6>\n        <p class=\"has-p-2-font-size\" itemprop=\"workLocation\">\n          520C        <\/p>\n      <\/div>\n                    <div class=\"profile__contact-cell profile__contact-cell--bu\">\n          <h6 class=\"wp-block-heading has-h-8-font-size\" style=\"font-weight: 500; text-transform: uppercase; margin-top: 0px\">\n            Boston University <br \/>\n            Questrom School of Business\n          <\/h6>\n                        <p class=\"has-p-2-font-size\" itemprop=\"address\">\n                Rafik B. Hariri Building <br \/>\n                595 Commonwealth Avenue <br \/>\n                Boston, MA 02215\n              <\/p>\n                  <\/div>\n          <\/div>\n  <\/aside><\/div>\n\n\n\n<div class=\"wp-block-column profile__right-column is-layout-flow wp-container-core-column-is-layout-3bd72ab2 wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group profile__header-container has-global-padding is-layout-constrained wp-container-core-group-is-layout-7db9d80f wp-block-group-is-layout-constrained\" style=\"padding-right:0;padding-left:0\">\n<div class=\"wp-block-group profile__header-content has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><h1 class=\"wp-block-post-title\">Estelle Yuan Sun<\/h1>\n\n\n<div class=\"alignfull wp-block-amp-profile-position\">\n\t\t\t<p class=\"has-text-align-left has-text-transform-uppercase has-p-2-font-size\" style=\"text-transform: uppercase; font-weight: 600\">\n\t\t\tAssociate Professor, Accounting\t\t<\/p>\n\t<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-amp-profile-bio\">\n\t<p>Estelle completed her Ph.D. in Accounting and her MS in Business Administration at Haas School of Business, University of California at Berkeley. Prior to joining the Ph.D. program at Berkeley, she received a Bachelor of Commerce in Accounting with first-class honours at the University of Otago in New Zealand. Her research interests include corporate social responsibility, earnings management, investors&#8217; use of financial information, accounting conservatism, disclosure, and analyst research.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-amp-profile-data profile-data\"><div class=\"wp-block-group profile__data-section has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-block-amp-profile-education\">\n\t<h5 class=\"wp-block-heading\" style=\"font-weight: 500\">\n\tEducation\t<\/h5>\n\n\t<div class=\"wp-block-group profile__data-row has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n\t\t<p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">PhD, University of California, Berkeley, 2013<\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">MS, University of California, Berkeley, 2010<\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">BBA, University of Otago, New Zealand, 2006<\/p>\t\t<\/p>\n\t<\/div>\n<\/div>\n\n\n\n\n<div class=\"wp-block-group profile__data-section has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-block-amp-profile-publications\">\n\t<h5 class=\"wp-block-heading\" style=\"font-weight: 500\">\n\tPublications\t<\/h5>\n\n\t<div class=\"wp-block-group profile__data-row has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n\t<p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Griffin, P., Sun, Y. (In Press). &#8220;Climate-Related Financial Risk: Insights from a Semi-Systematic Review of the Literature and Implications for Financial Reporting&#8221;, <i>The International Journal of Accounting<\/i><\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Griffin, P., Sun, Y. (In Press). &#8220;The Conundrum of Scope 3 Emissions for Corporate Reporting&#8221;, <i>Accountability in a Sustainable World Quarterly<\/i><\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Fei, M., Sun, Y., Xu, H., Zhang, I. (2024). &#8220;Redacted Disclosure and Audit fees&#8221;, <i>Journal of Accounting, Auditing and Finance<\/i><\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Griffin, P., Yijing, J., Sun, Y. (2022). &#8220;Threatened by Wildfires: What Do Firms Disclose in Their 10-Ks?&#8221;, <i>Journal of Business Finance and Accounting<\/i><\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Riedl, E., Sun, E., Wang, G. (2021). &#8220;Sentiment, Loss Firms, and Investor Expectations of Future Earnings*&#8221;, <i>Contemporary Accounting Research<\/i>, <i>38<\/i> 518-544<\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Sun, E. (2021). &#8220;The Differential Role of R&#038;D and SG&#038;A for Earnings Management and Stock Price Manipulation&#8221;, <i>Contemporary Accounting Research<\/i><\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Lawrence, A., Ryans, J., Sun, E., Laptev, N. (2018). &#8220;Earnings announcement promotions: A Yahoo Finance field experiment&#8221;, <i>Journal of Accounting and Economics<\/i>, <i>66<\/i> (2-3),  399-414<\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Lawrence, A., Sloan, R., Sun, E. (2018). &#8220;Why Are Losses Less Persistent Than Profits? Curtailments vs. Conservatism&#8221;, <i>Management Science<\/i>, <i>64<\/i> (2),  673-694<\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Griffin, P., Lont, D., Sun, E. (2017). &#8220;The Relevance to Investors of Greenhouse Gas Emission Disclosures&#8221;, <i>Contemporary Accounting Research<\/i>, <i>34<\/i> (2),  1265-1297<\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Lawrence, A., Ryans, J., Sun, E. (2017). &#8220;Investor Demand for Sell-Side Research&#8221;, <i>Accounting Review<\/i>, <i>92<\/i> (2),  123-149<\/p><p class=\"has-text-align-left has-neutral-01-color has-text-color has-link-color has-p-2-font-size\">Lawrence, A., Sloan, R., Sun, Y. (2013). &#8220;Non-discretionary conservatism: Evidence and implications&#8221;, <i>Journal of Accounting and Economics<\/i>, <i>56<\/i> (2-3),  112-133<\/p>\t\t<\/p>\n\t<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"bu_is_from_api":true,"buID":"U93745903","lastName":"Sun","firstName":"Estelle Yuan","middleName":"","suffixName":"","phone":"617-353-2353","email":"yesun@bu.edu","pronouns":"","cv":"http:\/\/questromapps.bu.edu\/faculty\/uploadFiles\/cvUploadsProfile\/AC_Sun_EstelleYuan_CV.pdf","website":"","office":"520C","address":"595 Commonwealth Ave","bio":"Estelle completed her Ph.D. in Accounting and her MS in Business Administration at Haas School of Business, University of California at Berkeley. Prior to joining the Ph.D. program at Berkeley, she received a Bachelor of Commerce in Accounting with first-class honours at the University of Otago in New Zealand. Her research interests include corporate social responsibility, earnings management, investors' use of financial information, accounting conservatism, disclosure, and analyst research.","bu_profile_image_url":"http:\/\/questromapps.bu.edu\/images\/facstaff\/SunEstelleYuan.jpg","position":["Associate Professor, Accounting"],"education":["PhD, University of California, Berkeley, 2013","MS, University of California, Berkeley, 2010","BBA, University of Otago, New Zealand, 2006"],"publications":["Griffin, P., Sun, Y. (In Press). \"Climate-Related Financial Risk: Insights from a Semi-Systematic Review of the Literature and Implications for Financial Reporting\", <i>The International Journal of Accounting<\/i>","Griffin, P., Sun, Y. (In Press). \"The Conundrum of Scope 3 Emissions for Corporate Reporting\", <i>Accountability in a Sustainable World Quarterly<\/i>","Fei, M., Sun, Y., Xu, H., Zhang, I. (2024). \"Redacted Disclosure and Audit fees\", <i>Journal of Accounting, Auditing and Finance<\/i>","Griffin, P., Yijing, J., Sun, Y. (2022). \"Threatened by Wildfires: What Do Firms Disclose in Their 10-Ks?\", <i>Journal of Business Finance and Accounting<\/i>","Riedl, E., Sun, E., Wang, G. (2021). \"Sentiment, Loss Firms, and Investor Expectations of Future Earnings*\", <i>Contemporary Accounting Research<\/i>, <i>38<\/i> 518-544","Sun, E. (2021). \"The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation\", <i>Contemporary Accounting Research<\/i>","Lawrence, A., Ryans, J., Sun, E., Laptev, N. (2018). \"Earnings announcement promotions: A Yahoo Finance field experiment\", <i>Journal of Accounting and Economics<\/i>, <i>66<\/i> (2-3),  399-414","Lawrence, A., Sloan, R., Sun, E. 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