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
Spring 2016 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 520:
Advanced Auditing Theory

    This course is a study of audit theory and the application of that theory to accounting systems (cycles) and financial statements. Auditing standards, planning, internal control evaluation and eviden
    ce accumulation as they relate to the accounting systems and auditor reports are emphasized, along with an exploration of the professional responsibilities and dilemmas faced by independent auditors. Offered: every spring Prerequisites: ACCT 320, ACCT 502, and graduate status.
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