Office Hours






Lei Gao

Assistant Professor

School of Business

South Hall 115C
1 College Circle
Geneseo, NY 14454


Faculty Information


  • B.A., Renmin University of China
  • Ph.D., University of Kansas

Research Interests

Dr. Gao's research interests are in management of risk and fraud.

Publications and Professional Activities

  • Gao, L., et. al. (2013). “An Investigation of SEC ‘Speech GAAP’.” Research in Accounting Regulation.
  • Gao, L., Gu, A. (2012). The Relationship between Chinese Real Estate Market and Stock Market. Journal of International Business Research, 11(1)(11(1)), 73-80.


  • American Accounting Association
Fall 2015 Classes

ACCT 102:
Intro to Financial Accounting

    An introduction to financial accounting theory and practice. Emphasis is given to basic financial accounting concepts; the generally accepted accounting principles associated with accounting for asset
    s, liabilities, and ownership interests; and the analysis of financial statements.
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ACCT 320:
Auditing I

    A study of auditing theory and standards; professional ethics and the auditor's legal liability; theory and auditing of internal control systems; audit evidence, working papers, quality control, progr
    am design, and sampling techniques; the audit of computer based accounting systems; and the preparation of audit reports. Prerequisites: ACCT 302, ECON 205 and senior status. Restricted to School of Business majors and minors. Others may seek permission from the School of Business. Offered every fall
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