谷雨

西南财经大学 审计系 副教授

Email: guyu@swufe.edu.cn

研究领域：

人工智能，新兴技术，会计信息系统，审计，信息披露

工作经历：

2025.09–至今 西南财经大学会计学院，副教授

教育背景：

2025.05， 罗格斯新泽西州立大学，管理学博士

2020.06，西南财经大学，管理学学士，经济学学士

研究成果：

1.Gu, Y., Zhang Parker, C. & Vasarhelyi, M. A. (2026). Synergizing Machine and Human Judgment: Evidence from Going Concern Assessment. Journal of Accounting and Public Policy, 57, 107435. https://doi.org/10.1016/j.jaccpubpol.2026.107435

2.Gu, Y., Jiang, L., & Dai, J. (2026). An LLM-based agentic system for greenwashing detection. International Journal of Accounting Information System, 57, 100780. https://doi.org/10.1016/j.accinf.2026.100780

3.Gu, Y., Jiang, L., & Dai, J. (2026). Using blockchain and smart contracts to combat greenwashing in environmental disclosures. Accounting Horizons, 1-24. https://doi.org/10.2308/HORIZONS-2023-099

4.Gu, Y., Huang, Q., & Vasarhelyi, M. A. (2024). It’s Not Intelligence; It’s Functionality! Journal of Emerging Technologies in Accounting, 21(2), 9-18. https://doi.org/10.2308/JETA-2024-025

5.Gu, Y., Katz, S., Wang, X., Vasarhelyi, M. A., & Dai, J. (2024). Government ESG Reporting in Smart Cities. International Journal of Accounting Information System, 54, 100701. https://doi.org/10.1016/j.accinf.2024.100701

6.Dardani, M. A., Gu, Y., Hu, H., Medinets, A. F., Palmon, D., & Vasarhelyi, M. A. (2024). Rethinking the Standard-Setting Process: The Role of Intangibles. Journal of Emerging Technologies in Accounting, 1-20. https://doi.org/10.2308/JETA-2024-001

7.Gu, Y., Dai, J., & Vasarhelyi, M. A. (2023). Audit 4.0-Based ESG Assurance: An Example of Using Satellite Images on GHG Emissions. International Journal of Accounting Information System, 50, 100625. https://doi.org/10.1016/j.accinf.2023.100625

8.Yu, W., Gu, Y., & Dai, J. (2023). Industry 4.0-Enabled ESG Reporting: A Case from a Chinese Energy Company. Journal of Emerging Technologies in Accounting (20) 1: 1-14. https://doi.org/10.2308/JETA-2022-014

9.Jiang, L., Gu, Y., & Dai, J. (2023). Environmental, social, and governance taxonomy simplification: A hybrid text mining approach. Journal of Emerging Technologies in Accounting (20) 1: 1-21. https://doi.org/10.2308/JETA-2022-041

10.Zhang, Z., Gu, Y., Jiang, L., Yu, W., & Dai, J. (2023). IoT and Blockchain-based Smart Contracts: Enabling Continuous Risk Monitoring and Assessment (CRMA) in P2P Lending. Journal of Emerging Technologies in Accounting (20) 2: 1-14. https://doi.org/10.2308/JETA-2022-003

11.Beretta Custodio, C. H., Gu, Y., & Portela González, J. (2022). Decision Tree Tool for Auditors’ Going Concern Assessment in Spain. International Journal of Digital Accounting Research. Vol. 22, pp. 193- 226. ISSN: 2340-5058. https://doi.org/10.4192/1577-8517-v22_7

获奖情况：

2026年美国会计协会战略与新兴技术分会优秀博士论文奖

教授课程：

会计信息系统（AIS，英文，本科生），财务舞弊审计（研究生）