People

Boyang Wang

Postgraduate Research Student
Essex Business School
 Boyang Wang

Profile

Ask me about
  • Textual Analysis in Financial Reporting
  • Applications of Large Language Models in Accounting
  • AI agent and Automation

Biography

Boyang Wang is a PhD Candidate in Accounting at Essex Business School, University of Essex. His research lies at the intersection of artificial intelligence, machine learning, and corporate financial disclosure. He is particularly interested in how AI is reshaping corporate communication, most notably through the concept of Algorithmic Disclosure Management, the strategic adaptation of corporate language to influence algorithmic readers such as Large Language Models. His work also examines AI-driven changes in financial reporting quality and applies NLP-based textual analysis to corporate annual reports. Boyang holds a First Class Honours BSc in Accounting and Finance from the University of Essex and previously studied at Guangdong University of Foreign Studies. His doctoral research is supervised by Dr Hao Lan and Prof. Henry Agyei-Boapeah. His broader research interests include NLP and textual analysis, causal inference using Difference-in-Differences and panel econometrics, and financial disclosure in emerging markets, with a focus on Chinese A-listed firms. His recent work includes the working paper Writing for Machines: Algorithmic Accommodation in Corporate Disclosure, which introduces the concept of Algorithmic Disclosure Management and develops a novel LLM-Targeting Score. He has presented his research at the Essex Business School PhD Research Conference and the PhD Sustainability Workshop. In 2022, he was named to the Dean's List at the University of Essex.

Qualifications

  • BSc Accounting and Finance University of Essex (2023)

Research and professional activities

Thesis

The Impact of Artificial Intelligence on Corporate Annual Report Disclosure: Evidence from Chinese A-Listed Firms

This paper examines how the widespread adoption of AI has transformed the textual characteristics of annual reports produced. Using large-scale textual analysis of corporate disclosures, the study investigates structural shifts across four key dimensions: readability, similarity (cross-firm boilerplate homogeneity), forward-looking content, and tone. Findings contribute to the growing literature on AI-driven changes in corporate communication within an emerging-market context.

Supervisor: Ricardo Malagueno de Santana , Hao Lan , Henry Agyei-Boapeah

Research interests

AI-Driven Financial Forecasting

Using machine learning to improve accuracy in financial predictions and risk assessment

Automated Auditing & Fraud Detection

Developing AI-powered models to enhance efficiency and detect irregularities in financial statements

Natural Language Processing (NLP) in Accounting

Analyzing financial disclosures and textual data for sentiment analysis and decision-making insights

Contact

boyang.wang@essex.ac.uk

Location:

Colchester Campus

Working pattern:

Email for arranging meetings

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