Sirui Wu

Associate Professor · Doctoral Supervisor
Xi’an Jiaotong University

My research interests include how institutional and technological changes, such as generative AI, affect commercial banks; the macroeconomic effects of changes in accounting standards; corporate valuation using real options; and look-through regulation.

Shaanxi High-Level Young TalentCPA (China), non-practising member

Explore my research

Selected research

All publications

2025

The impact of the classified voting system on corporate investment and equity value

Jin, Q., and Wu, S.*

Contemporary Accounting Research · 42(1), 391–417

2025

Bank digitalization and capital reallocation

Wu, S., Tian, H.*, and Aden, E.

Journal of Business Ethics · 199(3), 583–601

2024

Supply chain vertical common ownership and cost of loans

Tian, H., Wang, J., and Wu, S.*

Journal of Corporate Finance · 89, published online

2023

Shifting from the incurred to the expected credit loss model and stock price crash risk

Jin, Q., and Wu, S.*

Journal of Accounting and Public Policy · 42(2), 107014

2025

Changes in financial asset impairment models and the usefulness of accounting information at commercial banks

Wu, S., and Jin, Q.*

Accounting Research · Issue 7, 62–76

Article in Chinese · translated title

Original Chinese citation

吴思锐，靳庆鲁*. 金融资产减值模型变革与商业银行会计信息有用性. 会计研究, 第7期，62–76.

Beyond research: AI-enabled teaching

I teach Fundamentals of Accounting, Intermediate Financial Accounting and Advanced Financial Accounting, and explore the use of AI in accounting education.

First Prize, Shaanxi Provincial University Young Faculty Teaching Competition2026

Courses, cases and teaching practice