Ge Bai, PhD, CPA is a professor of accounting at Johns Hopkins Carey Business School and joint professor of Health Policy & Management at Johns Hopkins Bloomberg School of Public Health. An expert on health care accounting, finance, and policy, Professor Bai has testified before the House Ways and Means Committee and the Senate HELP Committee, written for the Wall Street Journal and the Washington Post, and published her studies in leading academic journals such as the New England Journal of Medicine, JAMA, and Health Affairs.
Her work has been widely featured in the media and used in government regulations and congressional testimonies. Professor Bai has received the Johns Hopkins Alumni Association’s Excellence in Teaching Award. She was a visiting scholar at the Health Analysis Division of the Congressional Budget Office from 2022 to 2023. Dr. Bai writes regularly for Forbes: www.forbes.com/sites/gebai.
Education
- PhD, Accounting, Michigan State University
- MS, Accounting, Eastern Michigan University
- BA, Japanese Literature, Dalian University of Technology
- BA, Mechanical Engineering, Dalian University of Technology
Research
Selected publications
- Wang, Y., Perkins, J., Whaley, C. M., & Bai, G. (2025). Sharp rise in urban hospitals with rural status in Medicare, 2017–23. Health Affairs. 44(8), 963-969.
- Plummer, E., Socal, M. P., & Bai, G. (2024) Estimation of tax benefit of US nonprofit hospitals. JAMA, in press.
- Hyman, D., Letchuman, S., & Bai, G. (2024). Health insurance coverage: Is broader always better? JAMA Internal Medicine, 184(3), 233-234.
- Bai, G., Letchuman, S., & Hyman, D. (2023). Do nonprofit hospitals deserve their tax exemption? New England Journal of Medicine, 389(3), 196-197.
- Saraswathula, A., Merck, S., Berry, S., Bai, G., & Anderson, G. F. (2023). The volume and cost of external quality metric reporting: Evidence from an academic medical center. JAMA, 329(21), 1840-1847.
- Wang, Y., Meiselbach, M., Cox, S., & Anderson, G. F. & Bai, G. (2023). The relationship among cash prices, negotiated rates, and chargemaster prices for shoppable hospital services. Health Affairs, 42(4), 516-525.
- Jiang, J., Makary, M., & Bai, G. (2022). Commercial negotiated prices for CMS-specified shoppable radiology services in U.S. hospitals. Radiology, 302(3), 622-624.
- Bai, G., Zare, H., Eisenberg, M., Polsky, D., & Anderson, G. F. (2021). Analysis suggests government and nonprofit hospitals' charity care is not aligned with their favorable tax treatment. Health Affairs, 40(4), 629-636.
Teaching
Current
- Accounting Foundations
- Advanced Financial Accounting
- Capital Budgeting
- Financial Accounting and Reporting
- Health Care Consulting Practicum
Honors and distinctions
- The Johns Hopkins Alumni Association’s Excellence in Teaching Award, 2021
- The Hopkins Business of Health Initiative Seed Grant Award, 2020
- Johns Hopkins Carey Business School Dean’s Awards, 2017 – present
- Johns Hopkins Carey Business School Supplemental Research Support Award, 2017–present
- Johns Hopkins Carey Business School Black & Decker Research Fund, 2017–2018
- Institute of Management Accountants Research Foundation Emerging Scholar Award, 2014
- Journal of Management Accounting Research Best Paper Award, 2014
- Institute of Management Accountants Research Foundation Grant, 2013
- American Accounting Association/Grant Thornton Doctoral Dissertation Award, 2011
Impact and engagement
Policy
- Fighting Obamacare Subsidy Fraud: Is the Administrative Procedure Act Working as Intended?
U.S. House Judiciary Committee Oversight and Antitrust Subcommittees, December 10, 2025 - Where Tax-Exempt Hospitals are Spending Your Tax Dollars
U.S. House Ways and Means Committee Oversight Subcommittee, September 16, 2025 - What Can Congress Do to End the Medical Debt Crisis in America?
U.S. Senate Committee on Health, Education, Labor, and Pensions, July 11, 2024 - Tax-Exempt Hospitals and the Community Benefit Standard
U.S. House Ways and Means Committee Oversight Subcommittee, April 26, 2023 - More Cures for More Patients: Overcoming Pharmaceutical Barriers
U.S. House Ways and Means Committee Health Subcommittee, February 5, 2020