5 Questions with PhD Student Zachery Ma

What are your research interests?

“My research area is closely related to my previous working experiences. As a senior accountant in a multinational corporation, I was mainly responsible for functions such as performance evaluation, budgeting and transfer pricing. These valuable experiences cultivate my enthusiasm for governance and taxation.”

What initially sparked your interest in the field of accounting?

“During my tenure as a financial accountant at a large multinational corporation, I observed firsthand how the leadership styles of senior executives — particularly CEOs — can significantly influence managerial decision-making. These experiences sparked my interest in understanding how executives shape corporate behavior.”

What are examples of recent research you have worked on?

“I am currently engaged in several research projects examining how boards structure executive compensation to achieve desired organizational outcomes, while also exploring the unintended consequences of these design decisions. This research contributes significantly to the fields of corporate governance and the detection of financial misconduct. I also examine how market pressures influence corporate decision-making.”

Why did you choose Lindner to pursue your PhD?

“The PhD program at Lindner stood out to me for its strong research orientation and commitment to bridging academic rigor with real-world relevance. I am particularly drawn to the university’s collaborative atmosphere. Being part of a supportive, collaborative research community helps alleviate isolation and fosters resilience. It provides a platform for constructive feedback, shared learning and motivation — especially when navigating setbacks or refining complex ideas.”

What have you accomplished during your PhD program that you are most proud of?

“I am particularly proud of how my research is positioned to make a tangible impact on the real world. My work contributes not only to academic discourse but also to practical applications in the field. In addition, I take great pride in my teaching experience. I am thrilled that my students have developed a deep understanding of the importance of accounting in business practices. Knowing that my knowledge has contributed to the future success of my students is a source of immense pride for me.”