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研究方向：政府政策與企業(yè)行為、資本市場(chǎng)中的信息傳遞機(jī)制

學(xué)術(shù)論文

1. He, Kaigang, Zengquan Li, Yong George Yang, and Ivy Xiying Zhang. 2025. To Talk or Not to Talk: When Analysts with Social Ties to Firm Managers Acquire Bad News. The Accounting Review, 100 (6): 171-196.

2. 房星彤，何開(kāi)剛，楊慶. 2024. 產(chǎn)業(yè)政策會(huì)影響風(fēng)險(xiǎn)投資的創(chuàng)新激勵(lì)嗎？. 外國(guó)經(jīng)濟(jì)與管理, 02: 119-134.

3. 何開(kāi)剛，胡凱旋. 2024. 地方官員視察會(huì)影響基金投資決策嗎？. 會(huì)計(jì)學(xué)季刊, 1: 86-109.

4. 官峰，徐玉芳，何開(kāi)剛. 2024. 分析師在IPO市場(chǎng)化定價(jià)中的作用——來(lái)自科創(chuàng)板公司的證據(jù). 會(huì)計(jì)與經(jīng)濟(jì)研究, 02: 47-70.

5. Fang, Xingtong, Kaigang He, Beilei Mei, and Jianfang Ye. 2023. The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China. Abacus, 59 (2): 541-569.

6. 何開(kāi)剛，秦玉龍，楊慶. 2023. 詢(xún)價(jià)監(jiān)管與承銷(xiāo)商分析師市場(chǎng)影響力——來(lái)自科創(chuàng)板IPO的經(jīng)驗(yàn)證據(jù). 上海財(cái)經(jīng)大學(xué)學(xué)報(bào), 05: 3-15.

7. 何開(kāi)剛，李楠. 2023. 關(guān)聯(lián)券商參與股權(quán)質(zhì)押與公募基金投資決策. 上海對(duì)外經(jīng)貿(mào)大學(xué)學(xué)報(bào), 03: 106-124.

8. Fang, Xingtong, Kaigang He, Yijun Meng, and Jianfang Ye. 2022. Supervision or collusion? CEO–CFO social ties and financial reporting quality. Journal of Accounting Literature, 44 (2/3): 133-153.

9. 何開(kāi)剛，劉瑩閣，王勇. 2021. CEO與CFO間社會(huì)關(guān)系與企業(yè)投資效率. 上海財(cái)經(jīng)大學(xué)學(xué)報(bào), 05: 37-49.

10. 許新霞，何開(kāi)剛. 2021. 內(nèi)部控制要素的缺失與完善：基于內(nèi)部控制和風(fēng)險(xiǎn)管理整合的視角. 會(huì)計(jì)研究, 11: 149-159.

11. 官峰，李穎琦，何開(kāi)剛. 2020. 分析師留學(xué)經(jīng)歷與盈利預(yù)測(cè)質(zhì)量. 會(huì)計(jì)研究, 01: 100-109.

12. 葉建芳，何開(kāi)剛，楊慶，葉艷. 2016. 不可核實(shí)的商譽(yù)減值測(cè)試估計(jì)與審計(jì)費(fèi)用. 審計(jì)研究, 01: 76-84.

13. Tang, Song, Kaigang He, and Jie Xu. 2015. Proprietary Costs and the Disclosure of Information about Major Customers: Evidence from Chinese Listed Firms. China Accounting and Finance Review, 17 (2): 99-155.

14. 葉建芳，何開(kāi)剛，沈宇星. 2014. 預(yù)算考評(píng)、企業(yè)性質(zhì)與CEO變更——基于我國(guó)A股市場(chǎng)的實(shí)證研究. 會(huì)計(jì)研究, 08: 45-51.

科研項(xiàng)目

1.  國(guó)家自然科學(xué)基金青年項(xiàng)目，71802128，我國(guó)公募基金地區(qū)投資偏好行為的動(dòng)因和經(jīng)濟(jì)后果問(wèn)題研究，2019/01-2021/12，21.2萬(wàn)元，結(jié)項(xiàng)，主持