Refereed Academic Journal Publications

Jeong Bon Kim (Financial Reporting, Capital Markets and Corporate Governance Auditing)

  • “The Relative Usefulness of Cash Flows versus Accrual Earnings for CEO Turnover Decision across Countries: The Role of Investor Protection." accepted by Journal of International Accounting, Auditing and Taxation, forthcoming (jointly with J. Hu)
  • “Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs." accepted by Journal of Accounting, Auditing and Finance, forthcoming (jointly with J. Lee and J. C. Park)
  • “XBRL and Expected Crash Risks.” accepted by Journal of Accounting and Public Policy, forthcoming (jointly with Y. Guan and Y. Zhang)
  • “Foreign Investors, External Monitoring, and Stock Price Crash Risk.” Conditionally accepted for publication in Journal of Accounting, Auditing and Finance, forthcoming (jointly with X. Li, Y. Luo, and K. Wang)
  • “Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage." Conditionally accepted for publication in The Accounting Review, forthcoming (jointly with L. Lu and Y. Yu)
  • “Linguistic Information Quality in Customers’ Forward-looking Disclosures and Suppliers’ Investment Decisions.” accepted for publication in Contemporary Accounting Research (subject to final approval by the editor-in-chief), forthcoming (jointly with C. Chen, M. Wei. and H. Zhang) 
  • “Information Processing Cost and Breadth of Ownership.” accepted by Contemporary Accounting Research, forthcoming (jointly with B. Li and Z. Liu)
  • “Does Social Performance Influence Breadth of Ownership?” accepted by Journal of Business, Finance and Accounting, forthcoming (jointly with B. Li and Z. Liu)
  • "Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers.” accepted by Contemporary Accounting Research (Conditionally accepted for publication) (jointly with J. W. Kim and J.-H. Lim)
  • ​“Customers' Risk Factor Disclosures on Suppliers' Investment Efficiency.", accepted by Contemporary Accounting Research, forthcoming (jointly with T. T. Chiu and Z. Wang)
  • "Stock Price Crash Risk and Internal Control Weakness: Presence versus Disclosure Effect", accepted by Accounting and Finance, forthcoming (Jointly with I. Yeung and J. Zhou)
  •  "XBRL Adoption and Bank Loan Contracting: Early Evidence", Journal of Information System, Summer 2018, Vol. 32, Iss. 2, pp. 47-69 (jointly with G. Chen, J. H. Lim and J. Zhou)
  • “Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership.”  Journal of International Business Studies, February 2019, Vol. 50, Iss. 1, pp. 83-110 (jointly with M. Pevzner and X. Xiangang)
  • "Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps.", Contemporary Accounting Research, October 2018, Vol. 35, No. 4, pp. 2191-2224 (jointly with T. T. Chiu and Y. Guan)
  • "Operations in Offshore Financial Centers and Loan Syndicate Structure." Journal of Empirical Finance, January 2018, Vol. 45, pp. 157-180 (jointly with W. Ge, T. Li and Y. Li)
  • “Are Offshore Firms Less Conservative in Financial Reporting? International Evidence.", Journal of International Financial Management and Accounting, June 2018, Vol. 29, Iss. 2, pp. 131-165 (jointly with T. Li)
  • “Does Information Technology Reputation Affect Bank Loan Terms?", The Accounting Review, May 2018, Vol. 93, Iss. 3, pp. 185-211 (jointly with B. Y. Song and T. Stratopoulos)
  • "China's Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk", The Accounting Review, May 2018, Vol. 93, Iss. 3, pp. 105-131 (jointly with D. Chen, O. Z. Li and S. Liang)
  • "Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence.", Journal of Accounting Research, December 2017, Vol. 55, Iss. 5, pp. 1167-1212 (jointly with H. Hong and M. Welker)
  •  "Analyst Forecast Accuracy and Media Independence", Financial Management, December 2017, Vol. 46, Iss. 4, pp. 1012-1051 (jointly with L. Li and H. Zhang)
  • “Earnings Smoothing: Does It Exacerbate or Constrain Stock Price Crash Risk", Journal of Corporate Finance, February 2017, Vol. 42, pp. 36-54 (jointly with C. Chen and L. Yao)
  • “Go Before the Whistle Blows: An Empirical Analysis of Director Turnover and Financial Fraud", Review of Accounting Studies, March 2017, Vol. 22, Iss. 1, pp. 320-360 (jointly with Y. Gao, D. Tsang and H. Wu)
  • “Special Purpose Entities and Bank Loan Contracting”, Journal of Banking and Finance, January 2017, Vol. 74, pp. 133-152 (jointly with B. Y. Song and Z. Wang)
  • “Price Discovery in the CDS Market: The Informational Role of Equity Short Interest.” Review of Accounting Studies, December 2016, Vol. 21, Iss. 4, pp. 1116-1148 (jointly with P. Griffin and H. Hong)
  • “Accounting Conservatism and Stock Price Risk: Firm-Level Evidence", Contemporary Accounting Research, March 2016, Vol. 33, No. 1, pp. 412-441 (jointly with J. B. Kim)
  • “CEO Overconfidence and Stock Price Crash Risk.” Contemporary Accounting Research, January 2016, Vol. 33, Iss. 4, pp. 1720-1749 (jointly with Z. Wang and L. Zhang)
  • “Financial Statement Comparability and Expected Crash Risk", Journal of Accounting and Economics, April-May 2016, Vol. 61, Iss. 2-3, pp. 294-312 (jointly with L. Li, L. Lu and Y. Yu)
  • “Offshore Operations and Bank Loan Contracting: Evidence from Firms that Set Up Subsidiaries in Offshore Financial Centers.” Journal of Corporate Finance. April 2016, Vol. 37, pp. 335-355 (Jointly with W. Ge, T. Li and Y. Li)
  • “Can Media Exposure Increase Stock Price Efficiency in China and Why?” China Journal of Accounting Research, June 2016, Vol. 9, Iss. 2, pp. 88-114 (the lead article of the issue) (jointly with Z. Yu and H. Zhang)
  • “CEO Option Compensation and Systemic Risk in the Banking Industry.” Asia-Pacific Journal of Accounting and Economics, June 2016, Vol. 23, No. 2, pp. 131-160 (the lead article of the issue) (jointly with L. Li, M. L.Z. Ma, and F. M. Song)
  • “Financial Development and the Cost of Equity Capital: Evidence from China.” China Journal of Accounting Research, December 2015, Vol. 8, Iss. 4, pp. 243-277 (the lead article of the issue) (jointly with M. L.Z. Ma and H. Wang)
  • “Earnings Performance of Major Customers and Bank Loan Contracting with Suppliers.” Journal of Banking and Finance, October 2015, Vol. 59, pp. 384-398 (jointly with B. Song and Y. Zhang)
  • “Foreign Versus Domestic Institutional Investors in Emerging Markets: Who Contributes More to Firm-Specific Information Flow?”, China Journal of Accounting Research, March 2015, Vol. 8, Iss. 1, pp. 1-23 (jointly with J. B. Kim)
  • “Are Related Party Sales Value Adding or Value Destroying? Evidence from China”, Journal of International Financial Management and Accounting, February 2015, Vol. 26, Iss. 1, pp. 1-38 (jointly with J. B. Kim and A. W. Y. Lo)
  • “Boards, Takeover Protection, and Real Earnings Management.” Review of Quantitative Finance and Accounting, November 2014, Vol. 43, No. 4, pp. 651-682. (jointly with W. Ge)
  • “Financial Reporting Opacity and Expected Crash Risk: Evidence from Option Implied Volatility Smirks”, Contemporary Accounting Research, September 2014, Vol. 31, No. 3, pp. 851-875 (jointly with J.-B. Kim)
  • The Influence of Ownership Structure, Analyst Following, and Institutional Infrastructure on Stock Price Informativeness, Accounting and Finance, September 2014, Vol. 54, Iss. 3, pp. 885-919.  (jointly with  L. Jiang and L. Pang)
  • “International Financial Reporting Standards, Institutional Infrastructure, and Implied Cost of Equity Capital Around the World”, Review of Quantitative Finance and Accounting, April 2014, Vol. 42, Iss. 3, pp. 469-507 (jointly with H. Shi and J. Zhou)
  • “Real Earnings Management and the Cost of New Corporate Bonds”, Journal of Business Research, April 2014, Vol. 67, Iss. 4, pp. 641-647 (jointly with W. Ge)
  • “Multinationals' Offshore Operations, Tax Avoidance, and Firm-Specific Information Flows: International Evidence”, Journal of International Financial Management and Accounting, February 2014, Vol. 25, Iss. 1, pp. 38-89. (jointly with T. Li)
  • “Real Earnings Management and Cost of Capital”, Journal of Accounting and Public Policy, November - December 2013, Vol. 32, Iss. 6, pp. 518-543. (jointly with B. C. Sohn)
  • “Insiders' Incentives for Asymmetric Disclosure and Firm-Specific Information Flows'”, Journal of Banking and Finance, September 2013, Vol. 37, Iss. 9, pp. 3562-3576. (jointly with L. Jiang and L. Pang)
  • “Auditor Size, Tenure and Bank Loan Pricing”, Review of Quantitative Finance and Accounting, January 2013, Vol. 40, Iss. 1, pp. 75-99 (jointly with B. Y. Song and J. Tsui)
  • “IFRS Reporting, Firm-Specific Information Flows, and Institutional Environment: International Evidence”, Review of Accounting Studies, September 2012, Vol. 17, No. 3, pp. 474-517. (jointly with H. Shi)
  • “Georaphic Proximity between Auditor and Client: How Does It Impact Audit Quality?”, Auditing: A Journal of Practice and Theory, May 2012, Vol. 31, No. 2, pp. 43-72 (jointly with J. H. Choi, A. Qiu and Y. Zang)
  • “Portfolio Performance and Accounting Measures of Earnings: An Alternative Look at Usefulness”, Review of Quantitative Finance and Accounting, May 2012, Vol. 38, No. 1, pp. 87-107.(jointly with R. Lipka and H. Sami)
  • “The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence.”, The Accounting Review, November 2012, Vol. 87, No. 6, pp. 2061-2094. (jointly with X. H. Liu and L. Zheng)
  • “Voluntary IFRS Adoption, Analyst Coverage, and Information Quality: International Evidence”, Journal of International Accounting Research, Vol. 11, No. 1, pp. 45-76 (jointly with H. Shi)
  • “Internal Governance, Legal Institutions, and Bank Loan Contracting around the World.”, Journal of Corporate Finance, January 2012, Vol. 18, Iss. 3, pp. 413-432 (jointly with W. Ge and B. Song)
  • “Do Countries Matter for Voluntary Disclosure? Evidence from Cross-listed Firms in the U.S.”, Journal of International Business Studies, February 2012, Vol. 43, Iss. 2, pp. 143-165 (jointly with Y. Shi and M. Magnan)
  • “The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting around the World”, Review of Accounting Studies, December 2011, Vol. 16, No. 4, pp. 779-811 (jointly with J. S. L. Tsui and C. H. Yi)
  • “Control-Ownership Wedge and Investment Sensitivity to Stock Price”, Journal of Banking & Finance, November 2011, Vol. 35, Iss. 11, pp. 2856-2867 (jointly with L. Jiang and L. Pang)
  • “Audit Quality and Loan Syndicate Structure.”, Auditing: A Journal of Practice and Theory, November 2011, Vol. 30, No. 4, pp. 71-99 (jointly with B. Y. Song)
  • “CFO versus CEO: Equity Incentives and Crashes”, Journal of Financial Economics, September 2011, Vol. 101, No. 3, pp. 713-730 (jointly with Y. Li and L. Zhang)
  • “Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures”, The Accounting Review, July 2011, Vol. 86, No. 4, pp. 1157-1188 (jointly with B. Y. Song and L. Zhang)
  • “Corporate Tax Avoidance and Stock Price Crash risk: Firm-level analysis”, Journal of Financial Economics, June 2011, Vol. 100, Iss. 3, pp. 639-662 (jointly with Y. Li and L. Zhang)
  • “Voluntary Audit and the Cost of Debt Capital for Privately held Firms: Korean Evidence”, Contemporary Accounting Research, June 2011, Vol. 28, Iss. 2, pp. 585-615 (jointly with D. A. Simunic, M. T. Stein and C. H. Yi)
  • “Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998”, Journal of Accounting and Public Policy, March-April 2011, Vol. 30, Iss. 2, pp. 166-187 (jointly with J. H. Choi and J. Lee)
  • “The Effect of Internal Control Weakness under Section 404 of the Sarbanes-Oxley Act on Audit fees.”, Seoul Journal of Business, June 2010, Vol. 16, No. 1, pp. 1-43, (the lead article) (jointly with J. H. Choi, S. Y. Kwon and Y. Zang)
  • “Audit Office Size, Audit Quality and Audit Pricing”, Auditing: A Journal of Practice & Theory, May 2010, Vol. 29, No. 1, pp. 73-97 (jointly with J. H. Choi, C. F. Kim and Y. S. Zang)
  • “Ownership Concentration, Foreign Shareholding, Audit Quality and Stock Price Synchronicity: Evidence from China”, Journal of Financial Economics, March 2010, Vol. 95, Iss. 3, pp. 425-442 (jointly with F. A. Gul and A. Qiu)
  • “Do Abnormally High Audit Fees Impair Audit Quality?”, Auditing: A Journal of Practice & Theory, November 2010, Vol. 29, No. 2, pp. 115-140. (jointly with J. H. Choi and Y. S. Zang)
  • “Reporting Incentive Conflicts and Audit Effectiveness Differentiation between Big Six and Non-Big Six Auditors” Advances in Quantitative Analysis of Finance and Accounting, June 2010, Vol. 8, pp. 137-170 (jointly with R. Chung and M. Firth)
  • “Cross-listing Audit Fee Premiums: Theory and Evidence”, The Accounting Review, September 2009, Vol. 84, Iss. 5, pp. 1429-1463 (jointly with J. H. Choi, X. Liu and D. Simunic)
  • “Does Auditor Designation by the Regulatory Authority Improve Audit Quality? Evidence from Korea”, Journal of Accounting and Public Policy, May-June 2009, Vol. 28, Iss. 3, pp. 207-230 (jointly with C. H. Yi)
  • “Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-country Evidence”, Contemporary Accounting Research, Spring 2008, Vol. 25, Iss. 1, pp. 55-99 (jointly with J. H. Choi, X. Liu and D. Simunic)
  • “Firm Performance and the Ownership of the Largest Shareholder”, Corporate Ownership and Control, 2007, Vol. 4, No. 3, pp. 126-138 (jointly with X. Chen, S. Wang and X. Xu)
  • “Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea”, Contemporary Accounting Research, Summer 2006, Vol. 23, Iss. 2, pp. 427-464 (jointly with C. H. Yi)
  • “FCF Agency Costs, Earnings Management, and Investor Monitoring”, Corporate Ownership & Control, Summer 2005, Vol. 2, No. 4, pp. 51-61 (jointly with R. Chung and M. Firth)
  • “Earnings Management, Surplus Free Cash Flow, and External Monitoring”, Journal of Business Research, June 2005, Vol. 58, Iss. 6, pp. 766-776 (jointly with R. Chung and M. Firth)
  • “Foreign Equity Ownership and Information Asymmetry: Evidence from Japan”, Journal of International Financial Management and Accounting, October 2004, Vol. 15, Iss. 3, pp. 185-211 (the lead article of the issue) (jointly with L. Jiang)
  • “IPO Underpricing in China’s New Stock Markets”, Journal of Multinational Financial Management, July 2004, Vol. 14, Iss. 3, pp. 283-302 (jointly with G. M. Chen and M. Firth)
  • “Ownership Structure and the Pricing of Discretionary Accruals in Japan”, Journal of International Accounting, Auditing and Taxation, 2004, Vol. 13, Iss. 1, pp. 1-20 (the lead article of the issue) (jointly with R. Chung and S. Ho)
  • “Auditor Conservatism, Asymmetric Monitoring, and Earnings Management”, Contemporary Accounting Research, Summer 2003, Vol. 20, Iss. 2, pp. 323-359 (jointly with R. Chung and M. Firth)
  • “Auditor Conservatism and Reported Earnings”, Accounting and Business Research, 2003, Vol. 33, pp. 19-32 (jointly with R. Chung, and M. Firth)
  • “Multi-period Lead Relations between Price-to-Book Ratios and Accounting Rates-of-Returns: Korean Evidence”, Asian-Pacific Financial Markets, 2002, Vol. 9, pp. 61-82 (jointly with H. Y. Chung)
  • “The Use of Accounting Information for the Valuation of Dual-class Shares Listed on China’s Stock Markets”, Accounting and Business Research, 2002, Vol. 32, pp. 123-131 (jointly with G. Chen, and M. Firth)
  • “Institutional Monitoring and Opportunistic Earnings Management”, Journal of Corporate Finance, 2002, Vol. 8, pp. 29-48 (jointly with R. Chung, and M. Firth)
  • “A Structured Financial Statement Analysis and the Direct Prediction of Stock Prices in Korea”, Asian-Pacific Financial Markets, 2001, Vol. 8, pp. 87-117 (jointly with H. Y. Chung)
  • “Shareholdings by Financial Institutions, Information Asymmetry and the Intertemporal Return-Earnings Relations in Japan”, Asia-Pacific Financial Markets, 2001, Vol. 8, pp. 119-135 (jointly with S. Ho and L. Jiang)
  • “Determinants of Price-to-Book Ratios: Evidence from Hong Kong”, China Accounting and Finance Review, 2000, Vol. 2, pp. 66-108 (jointly with R. Chung)
  • “The Post-issue Market Performance of Initial Public Offerings in China’s New Stock Markets”, Review of Quantitative Finance and Accounting, 2000, Vol. 14, pp. 319-339 (the lead article of the issue) (jointly with G. Chen, and M. Firth)
  • “Cross-Corporate Ownership, Information Asymmetry and the Usefulness of Accounting Performance Measures in Japan”, The International Journal of Accounting, 2000, Vol. 35, pp. 85-98 (jointly with L. Jiang)
  • “Market Efficiency Anomalies in Korea: Mispricing vs. Omitted Risk Factors”, Asia-Pacific Financial Markets, 1999, Vol. 6, pp. 311-340 (jointly with H. Y. Chung and B. Lee)
  • “The Impact of Institutional Characteristics on Return-Earnings Associations in Japan”, The International Journal of Accounting, 1999, Vol. 34, pp. 571-596 (jointly with J. K. Cheung and J. Lee)
  • “Price and Volume Reactions to Quarterly Earnings Announcements and Predisclosure Information Asymmetry”, Asian-Pacific Journal of Accounting, 1998, Vol. 5, No. 2, pp. 267-284 (jointly with I. Krinsky and J. Lee)
  • “The Usefulness of Earnings versus Book Value for Predicting Stock Returns and Cross Corporate Ownership in Japan”, Japan and the World Economy, 1998, Vol. 10, No. 4, pp. 467-485 (jointly with K. H. Bae)
  • “An Integrated Cost-Volume-Market Value Analysis under Uncertainty and Fixed Cost Effects”, Asian-Pacific Journal of Accounting, June 1997, Vol. 4, No. 1, pp. 59-72 (jointly with M. Ibrahim)
  • “The Profitability of Trading Strategies Based on Book Value and Earnings in Hong Kong: Market Inefficiency vs. Risk Premia”, Journal of International Financial Management and Accounting, 1997, Vol. 8, No. 3, pp. 204-233 (jointly with J. K. Cheung, and R. Chung)
  • “Institutional Holdings and Trading Volume Reactions to Quarterly Earnings Announcements”, Journal of Accounting, Auditing and Finance, 1997, Vol. 12, No. 1, pp. 1-14 (the lead article of the issue) (jointly with I. Krinsky and J. Lee)
  • “The Relative Role of Beta and Other Fundamental Variables in Explaining Expected Stock Returns: Hong Kong Evidence”, Advances in Investment Analysis and Portfolio Management, 1997, Vol. 4, pp. 79-96 (jointly with J. K. Cheung and R. Chung)
  • “Current Artificial Neural Network Models for Bankruptcy Prediction”, Journal of Accounting & Business Research, 1996, Vol. 4, pp. 81-101 (jointly with Y. H. Suh)
  • “Transaction Responses to Analysts’ Earnings Forecasts, News Type, and Trader Type”, Journal of Business Finance & Accounting, 1996, Vol. 23, No. 7, pp. 1043-1058 (jointly with J. Lee and T. H. Park)
  • “Economic Consequences of Alternative Fixed-Cost Allocations in a Principal-Agent Setting”, Asian Review of Accounting, 1996, Vol. 4, No. 1, pp. 63-80 (jointly with J. K. Cheung and D. Wong)
  • “The Cross Section of Expected Stock Returns: Further Evidence from Hong Kong”, Research in Finance, 1996, Supplement 2, pp. 203-219 (jointly with J. K. Cheung and R. Chung)
  • “The Effect of Alternative Common Cost Allocations on Managerial Utility and Production Decisions under Uncertainty”, International Journal of Business, 1996, Vol. 1, pp. 27-48 (jointly with M. Ibrahim)
  • “Time Management and Reporting Behaviours in Accounting Firms”, International Research in Business Disciplines, 1996, Vol. 2, pp. 79-98 (jointly with M. Ibrahim)
  • “The Aftermarket Performance of Initial Public Offerings in Korea”, Pacific-Basin Finance Journal, 1995, Vol. 3, pp. 429-448 (jointly with I. Krinsky and J. Lee)
  • “The Role of Financial Variables in the Pricing of Korean Initial Public Offerings”, Pacific-Basin Finance Journal, 1995, Vol. 3, pp. 449-464 (jointly with I. Krinsky and J. Lee)
  • “The Use of Multiple Instruments for Measurement of Earnings Forecast Errors, Firm Size Effect and the Quality of Analysts' Forecast Errors”, Journal of Business Finance & Accounting, July 1994, Vol. 21, pp. 707-727 (jointly with H. Y. Chung)
  • “User Group Consensus on Financial Disclosure Preferences: The Case of Egypt”, Advance in International Accounting, 1994, Vol. 7, pp. 61-71 (jointly with M. Ibrahim)
  • “The Association between Common Stock Returns and Alternative Profitability Measure of Canadian Companies”, International Journal of Commerce and Management, 1994, Vol. 4, pp. 5-24 (jointly with G. Kanaan, K. Gheyara and M. Ibrahim)
  • “Financial Statement Analysis and the Profitability of Risk-Based Investment Strategies: Evidence from the Korea Stock Exchange”, Advance in International Accounting, 1994, Vol. 6, pp. 117-132 (jointly with H. Y. Chung)
  • “The Valuation of Initial Public Offerings and Accounting Disclosures in Prospectuses: New Evidence from Korea”, International Journal of Accounting, 1994, Vol. 29, pp. 46-61 (jointly with I. Krinsky and J. Lee)
  • “Motives for Going Public and Underpricing: New Findings from Korea”, Journal of Business Finance & Accounting, January 1993, Vol. 20, pp. 195-212 (jointly with I. Krinsky and J. Lee)
  • “Accounting Regulation and Market Risk in the Oil and Gas Industry”, Journal of Accounting & Business Research, 1993, Vol. 1, pp. 1-16 (jointly with R. Lipka)
  • “The Costs and Benefits of Common Cost Allocations under Uncertainty”, Quaderni di Statistica e Mathematica Applicata alle Science Economico-Sociali, October 1991, pp. 68-80 (jointly with K. Gheyara)
  • “Effect of Accounting Choice on the Explanation of the Market Risk in the Oil and Gas Industry”, Journal of Business Finance & Accounting, January 1991, Vol. 18, pp. 61-84 (jointly with R. Lipka)
  • “The Operating Structure of Multiple Incentive Contracts: Emphasis on Performance Incentives”, The Journal of Military Operation Research Society of Korea, 1980, Vol. 6, No. 1, pp. 79-92 (in Korea)
  • “A Study of the Defense Contracting Systems of the United States”, Korean Business Journal, June 1979, Vol. 13, No. 2, pp. 39-69 (in Korea) (jointly with J. H. Lee)

 

Yuyan Guan (Analysts Forecasts, Earnings Management, Corporate Governance, International Accounting and Executive Compensation)


  • “XBRL and Expected Crash Risks.” accepted by Journal of Accounting and Public Policy, forthcoming (jointly with Y. Guan and Y. Zhang)
  • “Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps.", Contemporary Accounting Research, October 2018, Vol. 35, No. 4, pp. 2191-2224 (jointly with T. T. Chiu and J.-B. Kim)
  • “Political Connection of Financial Intermediaries: Evidence from China's IPO Market?", Journal of Banking and Finance, March 2017, Vol. 76, pp. 15-31 (jointly with D. Chen, T. Zhang and G. Zhao)
  • “Do School Ties Between Auditors and Client Executives Influence Audit Outcomes?", Journal of Accounting & Economics, April-May 2016, Vol. 61, Iss. 2-3, pp. 506-525 (jointly with L. Su and D. Wu)
  • “Analyst Following along The Supply Chain.", Review of Accounting Studies, Spring 2015, Vol. 20, pp. 210-241 (jointly with F. Wong and Y. Zhang)
  • “Are Stock Option Grants to Directors of State-Controlled Chinese Firms Listed in Hong Kong Genuine Compensation?”, The Accounting Review, September 2013, Vol. 88, No. 5, pp. 1547-1574 (jointly with Z. H. Chen and B. Ke)
  • “Conflict-of-Interest Reforms and Investment Bank Analysts' Research Biases”, Journal of Accounting Auditing and Finance, October 2012, Vol. 27, Iss. 4, pp. 443-470 (jointly with H. Lu and F. Wong)
  • “Seurities Regulation and Implicit Penalties”, China Journal of Accounting Research, June 2011, Vol. 4, Iss. 1-2, pp. 47-62 (jointly with D. Chen, Y. Guan, G. Zhao and F. Wu)
  • “Does Similarity of Local GAAP to U.S. GAAP Explain Analysts Forecast Accuracy?”, Journal of Contemporary Accounting and Economics, December 2006, Vol. 2, No. 2, pp. 151-169 (jointly with O. K. Hope and T. Kang)

 

Eunhee Kim (The Market for Managers and its Impact on Corporate Governance, Performance Measurement, and Executive Compensation)

  • “Discussion of "Honor Among Thieves: Open Internal Reporting and Managerial Collusion", Contemporary Accounting Research, Winter 2016, Vol. 33, Iss. 4, pp. 1403-1410 (jointly with J. Glover)

 

So Yean Kwack (Corporate Governance, Network Connections, Auditing, Earnings Quality)

  • “Network Connections, CEO Compensation and Involuntary Turnover: The Impact of a Friend of a Friend", Journal of Corporate Finance, August 2017, Vol. 45, pp. 220-244 (jointly with B. Balsam and J. Y. Lee)

 

Sidney Leung (Financial Accounting, Corporate Governance, Earning Management, Family Control and Analyst Forecasts)

  • Firms’ Managerial Ability as a Driving Force for Engaging in Mergers and Acquisitions.” Journal of Business and Policy Research, Vol. 12, No. 1, pp. 1-18 (jointly with H. Cui)
  • “Impression Management Through Minimal narrative Disclosure in Annual Report.” The British Accounting Review, September 2015, Vol. 47, Iss. 4, pp. 275-289 (jointly with L. Parker and J. K. Courtis)
  • “Earnings Management and Government Restrictions on Outward Foreign Direct Investment: Evidence from Taiwanese Firms.” Journal Review of Quantitative Finance and Accounting, January 2015, pp. 41-67 (jointly with R. Duh and A. Hsu)
  • “Corporate Board and Board Committee Independence, Firm Performance, and Family Ownership Concentration: An Analysis Based on Hong Kong Firms.” Journal of Contemporary Accounting and Economics, April 2014, Vol. 10, Iss. 1, pp. 16-31 (jointly with G. Richardson and B. Jaggi)
  • “Corporate Tax Aggressiveness, Outside Directors, and Debt Policy: An Empirical Analysis.” Journal of Corporate Finance, April 2014, Vol. 25, pp. 107-121 (jointly with G. Richardson and R. Lanis)
  • “Corporate Governance and Earnings Management: An Australian Perspective.” Corporate Ownernship and Control, Spring 2013, Vol. 10, Iss. 3, pp. 95-113 (jointly with H. Kang, R. D. Morris and S. J. Gray)
  • “Family Control and Idiosyncratic Volatility: Evidence from Listed Firms in Hong Kong.” Journal of Contemporary Accounting and Economics, June 2012, Vol. 8, Iss. 1, pp. 39-52 (jointly with B. Srinidhi and G. Lobo)
  • “Family Ownership Control and Earnings Management: Evidence from Hong Kong Firms”, Corporate Ownership and Control, Summer 2011, Vol. 8, Iss. 4, pp. 96-111 (jointly with G. Richardson)
  • “Director Ownership, Outside Directors and Commitment to Corporate Social Responsibility”, Corporate Board: Role, Duties and Composition, 2011, Vol. 7, Iss. 1, pp. 66-78 (jointly with Y. Chen)
  • “Reply to the Discussion on "Top Management Turnover, Firm Performance and Government Control: Evidence from China's Listed State-Owned Enterprises”, The International Journal of Accounting, June 2012, Vol. 47, Iss. 2, pp. 267-269 (jointed with F. Hu)
  • “Top Management Turnover, Firm Performance and Government Control: Evidence from China's Listed State-Owned Enterprises”, The International Journal of Accounting, June 2012, Vol. 47, Iss. 2, pp. 235-262 (jointly with F. Hu)
  • “Family Control, Audit Committees and Audit Fees”, Corporate Ownership and Control”, Spring 2010, Vol. 7, Iss. 3, pp. 72-84 (jointly with R. Wang)
  • “Corporate Governance and Firm Value during a Financial Crisis”, Review of Quantitative Finance and Accounting, May 2010, Vol. 34, No. 4, pp. 459-481 (jointly with B. Horwitz)
  • “Differential Effects of Regulation FD on Short - and Long-Term Analyst Forecasts”, Journal of Accounting and Public Policy, September-October 2009, Vol. 28, Iss. 5, pp. 401-418 (Jointly with B. Srinidhi & B. Jaggi)
  • “Family Control, Board Independence and Earnings Management: Evidence Based on Hong Kong Firms”, Journal of Accounting and Public Policy, July-August 2009, Vol. 28, Iss. 4, pp. 281-300 (jointly with B. Jaggi and F. A. Gul)
  • “An Investigation of Factors Influencing the Association between Top Management Ownership and Earnings Management”, Journal of Contemporary Accounting and Economics, December 2007, Vol. 3, No. 2, pp. 130-153 (jointly with M. Hutchinson)
  • “Impact of Family Dominance on Monitoring of Earnings Management by Audit Committees: Evidence from Hong Kong”, Journal of International Accounting, Auditing and Taxation, Spring 2007, Vol. 16, Iss. 1, pp. 27-50 (jointly with B. Jaggi)
  • “The Effect of the Private Securities Litigation Reform Act on Analyst Forecast Properties: The Impact of Firm Size and Growth Opportunities”, Journal of Business Finance and Accounting, June-July 2006, Vol. 33, No. 5 & 6, pp. 767-792 (jointly with B. Srinidhi)
  • “Voluntary Disclosure of Strategic Operating Information and the Accuracy of Analysts’ Earnings Forecasts”, Advances in Quantitative Analysis of Finance and Accounting, May 2005, Vol. 2, pp. 73-88.
  • “Board Leadership, Outside Directors’ Expertise and Voluntary Corporate Disclosures”, Journal of Accounting and Public Policy, September 2004, Vol. 23, Iss. 5, pp. 351-379 (jointly with F. A. Gul)
  • “Director Ownership and Voluntary Segment Disclosure: Hong Kong Evidence”, Journal of International Financial Management and Accounting, Autumn 2004, Vol. 15, No. 3, pp. 235-260 (jointly with B. Horwitz)
  • “Choice of Accounting Method for Valuation of Investment Securities: Evidence from Hong Kong Firms”, Journal of International Financial Management and Accounting, 2003, Vol. 14, No. 2, pp. 115-145 (jointly with B. Jaggi)
  • “Economic Consequences of the Cancellation of Inner Reserve for Hong Kong Banks”, Review of Quantitative Finance and Accounting, July 2001, Vol. 17, Iss. 1, pp. 45-62 (jointly with R. Zhao)

 

Bing Li (Auditing, Litigation, Accounting Regulation, Disclosure)

  • “Information Processing Cost and Breadth of Ownership.” accepted by Contemporary Accounting Research, forthcoming (jointly with J.-B. Kim and Z. Liu)
  • “Does Social Performance Influence Breadth of Ownership?” accepted by Journal of Business, Finance and Accounting, forthcoming (jointly with J.-B. Kim and Z. Liu)
  • “The Oversight Role of Regulators: Evidence from SEC Comment Letters in the IPO Process" Review of Accounting Studies, September 2017, Vol. 22, Iss. 3, pp. 1229-1260 (jointly with Z. Liu)
  • “Accounting Misstatements Following Lawsuits Against Auditors”, Journal of Accounting and Economics, August 2014, Vol. 57, Iss. 1,  pp. 58-75 (jointly with C. Lennox)
  • “The consequences of protecting audit partners’ personal assets from the threat of liability”, Journal of Accounting and Economics, October - December 2012, Vol. 54, Iss. 2-3, pp. 154-173 (jointly with C. Lennox)

 

Phyllis Mo (Auditing, Tax Compliance)

  • “The Effects of Using Bank Auditors on Audit Quality and the Agency Cost of Bank Loans”, Accounting Horizons, December 2017, Vol. 31, No. 4, pp. 133-153 (jointly with K. Chan and E. Jiang)
  • “Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts”, The Accounting Review , March 2017, Vol. 92, Iss. 2, pp. 247-270 (jointly with T. Tang and K. H. Chan)
  • “Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective”, Journal of International Accounting Research , Fall 2016, Vol. 15, Iss. 3, pp. 49-66 (jointly with K. H. Chan and T. Tang)
  • “Auditors' Constraining Effect on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy", Journal of International Accounting Research, Fall 2016, Vol, Iss. 3, pp. 1-30 (jointly with K. H. Chan and R. Luo)
  • “Determinants and Implications of Long Audit Reporting Lags: Evidence from China”, Accounting and Business Research , January 2016, Vol. 46, Iss. 2, pp. 145-166 (jointly with K. H. Chan and V. W. Luo)
  • “An Empirical Analysis of the Changes in Tax Audit Focus on International Transfer Pricing”, Journal of International Accounting, Auditing and Taxation, March 2015, Vol. 24, pp. 94-104 (jointly with K. H. Chan and A. Lo)
  • “Auditors' Going Concern Reporting in the Pre-and Postbankruptcy Law Eras: Chinese Affiliates of Big 4 versus Local Auditors”, The International Journal of Accounting , March 2015, Vol. 50, pp. 1-30 (jointly with O. M. Rui and X. Wu)
  • “Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China”, Journal of International Accounting Research, Fall 2014, Vol. 13, Iss. 2, pp. 1-24 (jointly with M. Firth and R. M. K. Wong)
  • “Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China”, Accounting and Finance, December 2013, Vol. 53, Iss. 4, pp. 1029-1051 (jointly with K. H. Chan and A. Zhou)
  • “Auditors' Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China”, Contemporary Accounting Research, Spring/ March 2012, Vol. 29, Iss. 1, pp. 57-93 (jointly with M. Firth and R. M. K. Wong)
  • “Will a Departure from Tax-based Accounting Encourage Tax Noncompliance? Archival Evidence from a Transition Economy”, Journal of Accounting and Economics, May 2010, Vol. 51, No. 1, pp. 58-73 (jointly with K. H. Chan and K. Lin)
  • “Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing”, The Journal of the American Taxation Association, Fall 2006, Vol. 28, No. 2, pp. 1-22. (jointly with K. H. Chan and A. Lo)
  • “A Political-Economic Analysis of Auditor Reporting and Auditor Switches”, Review of Accounting Studies, March 2006, Vol. 11, No. 1, pp. 21-48. (jointly with K. H. Chan and K. Lin)
  • “Towards Understanding the Chinese Auditors’ Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards”, Journal of International Accounting Research, January 2006, Vol. 5, No. 1, pp. 1-23. (jointly with C. W. Chow and J. L. Ho)
  • “Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China”, Journal of Business Ethics, December 2005, Vol. 62, No. 4, pp. 367-381 (jointly with M. Firth and R. M. K. Wong)

 

Paul P H Poh (Management Accounting, Accounting Education)

  • “Accounting Information Systems and Learning Theory: An Integrated Approach to Teaching”, Accounting Education: An International Journal, June 1994, Vol. 3, Iss. 2, pp. 101-114 (jointly with G. Bromson and M. Kaidonis)

 

Zheng Wang (Capital Market, Financial Reporting, Analyst Information)

  • “Customers' Risk Factor Disclosures on Suppliers' Investment Efficiency.", accepted by Contemporary Accounting Research, forthcoming (jointly with T. T. Chiu and J.-B. Kim)
  • “Institutional Ownership, Peer Pressure, and Voluntary Disclosures", The Accounting Review, July 2018, Vol. 93, No. 4, pp. 283-308 (jointly with Y. Lin and Y. Mao)
  • “Special Purpose Entities and Bank Loan Contracting”, Journal of Banking and Finance, January 2017, Vol. 74, pp. 133-152 (jointly with J. B. Kim and B. Y. Song)
  • “CEO Overconfidence and Stock Price Crash Risk”, Contemporary Accounting Research, December 2016, Vol. 33, Iss. 4, pp. 1720-1749 (jointly with J. B. Kim and L. Zhang)
  • “Customers' Capital Market Information Quality and Suppliers' Performance”, Production and Operations Management, October 2014, Vol. 23, Iss. 10, pp. 1690-1705 (jointly with S. Radhakrishnan and Y. Zhang)
  • “Measuring Investors' Assessment of earnings Persistence: Do Investors See through Smoothed Earning?”, Review of Quantitative Accounting and Finance, May 2014, Vol. 42, Iss. 4, pp. 691-708
  • “Pricing of Off-Balance Sheet Debt: How do Bond Market Participants use the Footnote Disclosures on Operating Leases and Postretirement Benefit Plans?”, Accounting and Finance, September 2011, Vol. 51, Iss. 3, pp. 787-808 (jointly with S. Partha)

 

Raymond Wong (Auditing in China, Ethical Issues in Auditing, Financial Statement Frauds, Corporate Governance, Earnings Management Research)

  • “The Impact of Litigation Risk on the Association between Audit Quality and Auditor Size: Evidence from China.", Journal of International Financial Management and Accounting, April 2018, Vol. 29, Iss. 3, pp. 280-311 (jointly with M. Firth and A. W. Y. Lo)
  • “Silence is Golden? Evidence from Disclosing Related-party Transactions in China", Journal of Accounting and Public Policy, September-October 2016, Vol. 35, Iss. 5, pp. 540-564 (jointly with A. W. Y. Lo)
  • “Managing Discretionary Accruals and Book-tax Differences in Anticipation of Tax Rate Increases: Evidence from China”, Journal of International Financial Mangement and Accounting, June 2015, Vol. 26, Iss. 2, pp. 188-222 (jointly with A. W. Y. Lo and M. Firth)
  • “Are Related Party Sales Value Adding or Value Destroying? Evidence from China”, Journal of International Financial Management and Accounting, February 2015, Vol. 26, Iss. 1, pp. 1-38 (jointly with J. B. Kim and A. W. Y. Lo)
  • “Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China”, Journal of International Accounting Research, Fall 2014, Vol. 13, Iss. 2, pp. 1-24 (jointly with M. Firth and P. L. L. Mo)
  • “Auditors' Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China”, Contemporary Accounting Research, Spring/ March 2012, Vol. 29, Iss. 1, pp. 57-93 (jointly with M. Firth and P. L. L. Mo)
  • “An empirical study of voluntary transfer pricing disclosures in China.” Journal of Accounting and Public Policy, November 2011, Vol. 30, Iss. 6, pp. 607-628 (jointly with A. W. Y. Lo)
  • “Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-listed Companies”, The Journal of the American Taxation Association, Fall 2010, Vol. 32, Iss. 2, pp. 1-26 (jointly with A. W. Y. Lo and M. Firth)
  • “Can Corporate Governance Deter Management from Manipulating Earnings? Evidence from Related-party Sales Transactions in China”, Journal of Corporate Finance, April 2010, Vol. 16, Iss. 2, pp. 225-235 (jointly with A. W. Y. Lo and M. Firth)
  • “Tax Compliance and Audit Adjustment - An Investigation of the Transfer Pricing Methodologies”, International Tax Journal, September-October 2007, Vol. 33, Iss. 5, pp. 67-78 (jointly with A. W. Y. Lo)
  • “Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China”, Journal of Business Ethics, December 2005, Vol. 62, No. 4, pp. 367-381 (jointly with M. Firth and P. L. L. Mo)

 

Haibin Wu (Financial Reporting, Corporate Finance)

  • “Employment Protection and Corporate Cash Holdings: Evidence from China's Labor Contract Law", Journal of Banking and Finance, July 2018, Vol. 92, pp. 182-194 (jointly with C. Cui, K. John and J. Pang)
  • “Go Before the Whistle Blows: An Empirical Analysis of Director Turnover and Financial Fraud", Review of Accounting Studies, March 2017, Vol. 22, Iss. 1, pp. 320-360 (jointly with Y. Gao, J.-B. Kim and D. Tsang)
  • “Entry Regulation and International Trade", Applied Economics Letters, February 2017, Vol. 24, Iss. 3, pp. 182-185 (jointly with Q. Wang, J. Xu and J. Pang)

 

Xiangang Xin (Corporate Governance, Agency Costs of Debt, International Accounting)

  • “Foreign Institutional Investors and Voluntary Disclosure around the World.”  accepted by The Accounting Review, forthcoming (jointly with F. Xie and A. Tsang)
  • “CEO Inside Debt and Accounting Conservatism”, accepted by Contemporary Accounting Research, 2017, forthcoming (jointly with C. Wang and F. Xie)
  • “Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership.”  Journal of International Business Studies, February 2019, Vol. 50, Iss. 1, pp. 83-110 (jointly with J.-B. Kim and M. Pevzner)
  • “When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements”, Journal of Financial Economics, July 2015, Vol. 117, Iss. 1, pp. 190-223 (jointly with M. Pevzner and F. Xie)

 

Yangxin Yu (Financial Reporting and Executive Compensation)

  • “Local Social Environment, Firm Tax Policy, and Firm Characteristics." accepted by Journal of Business Ethics, forthcoming (jointly with Z. Gao and L. Lu)
  • “Further Evidence on the Effect of Regulation on the Exit of Small Auditors from the Audit Market and Resulting Audit Quality." accepted by Auditing: A Journal of Practice & Theory, forthcoming (jointly with N. Fargher and A. Jiang)
  • “CEO Ability and Corporate Social Responsibility" accepted by Journal of Business Ethics, forthcoming (jointly with Y. Yuan, G. Tian and L. Lu)
  • “Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage." Conditionally accepted for publication in The Accounting Review, forthcoming (jointly with J.-B. Kim and L. Lu)
  • “Corporate Social Responsibility Disclosure and the Value of Cash Holdings", European Accounting Review, December 2017, Vol. 26, Iss. 4, pp. 729-753 (jointly with L. Lu, G. Shailer)
  • “Investment-Related Pressure and Audit Risk." Auditing: A Journal of Practice and Theory, August 2017, Vol. 36, 3, pp. 137-157 (jointly with L. Lu and H. Wu)
  • “Rent Appropriation of knowledge-based Assets and Firm Performance When Institutions are Weak: A Study of Chinese Publicly Listed Firms”, Strategic Management Journal, Mar 2017, Vol. 38, Iss. 4, pp. 892-911 (jointly with C. Qian, X. Geng and H. Wang)
  • “Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms", European Accounting Review, October 2016, Vol. 25, Iss. 4, pp. 793-814 (jointly with J. Zhang)
  • “Financial Statement Comparability and Expected Crash Risk", Journal of Accounting and Economics, April-May 2016, Vol. 61, Iss. 2-3, pp. 294-312 (jointly with J.-B. Kim, L. Li and L. Lu)
  • “Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control", Journal of Business Finance and Accounting, June/July 2015, Vol. 42, Iss. 5-6, pp. 635-664 (jointly with Q. Mao)
  • “Substitution Between Real and Accruals-Based Earnings Management After Voluntary Adoption of Compensation Clawback Provisions”, The Accounting Review, January 2015, Vol. 90, Iss. 1, pp. 147-174 (jointly with L. Chan, K. Chen, T. Chen and Y. Yu)
  • “How do Auditors Perceive CEO's Risk Taking Incentives”, Accounting and Finance, December 2014, Vol. 54, Iss. 4, pp. 1157-1181 (jointly with N. Fargher and A. Jiang)
  • “Transparency and Financing Choices of Family Firms", Journal of Financial and Quantitative Analysis, April 2014, Vol. 49, Iss. 2, pp. 381-408 (jointly with T. Chen and S. Dasgupta)
  • “The Effects of Firm-initiated Clawback Provisions on Earnings Quality and Auditor Behavior", Journal of Accounting and Economics, October-December 2012, Vol. 54, Iss. 2-3, pp. 180-196 (jointly with L. Chan, K. Chen and T. Chen)

 

Zilong Zhang (Debt Contracts, Corporate Governance, M&As) 

  • “Bank Interventions and Trade Credit: Evidence from Debt Convenant Violations", accepted by Journal of Financial and Quantitative Analysis, forthcoming 
  • “Acquiring Organizational Capital", October 2017, Vol. 25, pp. 30-35 (jointly with P. Li, F. Li and B. Wang)

 

Liu Zheng (Financial Reporting and Capital Market, Managerial Compensation, Corporate Governance) 

  • “Foreign Ownership and Auditor Choice”, Journal of Accounting and Public Policy, July-August 2014, Vol. 33, Iss. 4, pp. 401-418 (jointly with X. Hou, O. Rui and H. Zhu)
  • “Short Sale Constraints, Heterogeneous Interpretations, and Asymmetric Price Reactions to Earnings Announcements”, Journal of Accounting and Public Policy, November - December 2013, Vol. 32, No. 6, pp. 435-455 (jointly with E. C. Chang and J. Xu)
  • “The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence.”, The Accounting Review, November 2012, Vol. 87, No. 6, pp. 2061-2094. (jointly with J.-B. Kim and X. H. Liu)
  • “Executive Stock Options and Manipulated Stock-Price Performance”, International Review of Finance, September 2012, Vol. 12, Iss. 3, pp. 249-281. (jointly with X. Zhou)
  • “Reporting Incentives for Accounting Conservatism, Evidence from Asset and Equity”, Pacific Accounting Review, May 2012, Vol. 24, No. 2, pp. 138-160. (jointly with Y. Xie and H. L. A. Lau)
  • “The Valuation Impact of Reconciling Pro forma Earnings to GAAP Earnings”, Journal of Accounting and Economics, February 2011, Vol. 51, Iss. 1-2, pp. 186-202 (jointly with H. Zhang)
  • “Disciplinary Constraints on the Advancement of Knowledge: The Case of Organizational Incentive Systems”, Accounting, Organizations and Society, 2003, Vol. 28, Iss. 2-3, pp. 251-286 (jointly with K. A. Merchant and W. Van der Stede)

 

Kevin Xindong Zhu (Auditing, Financial Reporting, Corporate Governance)

  • “CEO Tenure and Corporate Social Responsibility Performance”, accepted by Journal of Accounting and Economics, forthcoming (jointly with W. Chen and G. Zhou)
  • “Does the PCAOB International Inspection Program Improve Audit Qulaity for Non-US-listed Foreign Clients?”, Journal of Accounting and Economics, August 2017, Vol. 64, Iss. 1, pp. 15-36 (jointly with S. Fung and K. K. Raman)
  • “Does the Cessation of Quarterly Earnings Guidance Reduce Investors' Short-termism?”, Review of Accounting Studies, June 2017, Vol. 22, No. 2, pp. 715-752 (jointly with Y. Kim and L. Su)
  • "Monitor Objectivity with Important Clients: Evidence from Auditor Opinions around the World”, Journal of International Business Studies, April 2016, Vol. 47, No. 3, pp. 263-294 (jointly with S. Fung and G. Zhou)
  • “Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the World”, Auditing: A Journal of Practice & Theory, August 2013, Vol. 32, No. 3, pp. 1-30 (jointly with F. A. Gul and G. Zhou)
  • “Managerial Ownership, Board Monitoring and Firm Performance in a Family-Concentrated Corporate Environment”, Accounting and Finance, September 2012, Vol. 52, Iss. 4, pp. 1061-1081 (jointly with P. Cheng and L. Su)
  • “Client Importance and Auditor Independence: The Effect of the Asian Financial Crisis”, Australian Accounting Review, December 2012, Vol. 22, Iss. 4, pp. 371-384 (jointly with G. Zhou)
  • “Price Divergence from Fundamental Value and the Value Relevance of Accounting Information”, Contemporary Accounting Research, Fall-September 2010, Vol. 27, Iss. 3, pp. 829-854 (jointly with S. Fung and L. Su)