Refereed Academic Journal Publications

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

“Organizational Structure and Tax Avoidance: Multinational Evidence from Business Group Affiliation”, February 2025, Asia-Pacific Journal of Accounting and Economics, Vol. 32, No. 1, pp. 28-52, doi: https://doi.org/10.1080/16081625.2022.2098785 (jointly with H. A. Hong and S. Matsunaga)
“Patent Litigation and Narrative R&D Disclosures: Evidence from the Adoption of Anti-Troll Legislation", January 2025, Research Policy, Vol. 54, Iss. 1, p. 105127; doi: https://doi.org/10.1016/j.respol.2024.105127 (jointly with R. Huang, L. Lu and Y. Yu)
“CEO Political Ideology and Voluntary Forward-looking Disclosure”, December 2024, Journal of Financial and Quantitative Analysis, Vol. 59, Iss. 8, pp. 3671-3707, doi: https://doi.org/10.1017/S0022109023001023 (Jointly with A. Elnahas, L. Gao and M. N. Hossain)
“Federal Judge Ideology, Securities Class Action Litigation, and Stock Price Crash Risk”, December 2024, Accounting & Finance, Vol. 64, Iss. 4, pp. 4131-4155, doi: https://doi.org/10.1111/acfi.13299 (jointly with X. Cui, J. Han and B. Qi)
“Privacy Breaches and the Effect of Customer Notification”, December 2024, MIS-Quarterly, Vol. 48, Iss. 4, pp. 1483-1502, doi: 10.25300/MISQ/2024/17540 (jointly with C. Wang and F. Wu)
“Do Dividends Mitigate Bad News Hoarding, Overinvestments, And Stock Price Crash Risk?”, December 2024, Accounting & Finance, Vol. 64, Iss. 4, pp. 3999-4038, doi: https://doi.org/10.1111/acfi.13297 (jointly with L. Luo and H. Xie)
"Common Auditor, Knowledge Transfer and Audit Quality: International Evidence", November 2024, Managerial Auditing Journal, Vo. 39, Iss. 7, pp. 753-778, doi: https://doi.org/10.1108/MAJ-12-2023-4167 (jointly with S. Fu)
“Systematic Bias In Citing Practices: Evidence From Accounting Journal Additions To The FT List”, November 2024, Scientometrics, Vol. 129, Iss. 11, pp. 6947-6973, doi: https://doi.org/10.1007/s11192-024-05168-z (jointly with K. Hrazdil and F. H. Willeboordse)
“LIBOR Discontinuation and the Cost of Bank Loan”, September 2024, Management Science, doi: https://doi.org/10.1287/mnsc.2022.03133 (jointly with C. Wang and F. Wu)
“Policy Uncertainty, Bad News Disclosure, and Stock Price Crash Risk”, September 2024, Journal of Empirical Finance, Vol. 78, Article# 101512, doi: https://doi.org/10.1016/j.jempfin.2024.101512 (jointly with K. Seng, J. Wang and Y. Xi)
“Overlapping Institutional Ownership along the Supply Chain and Earnings Management of Supplier Firms”, February 2024, Journal of Corporate Finance, Vol. 84, Article# 102520, doi: https://doi.org/10.1016/j.jcorpfin.2023.102520 (jointly with L. Gao, J. Han and T. Pan)
“Local Community’s Social Capital and CEO Pay Duration”, January 2024, Journal of Business Finance and Accounting, doi: https://doi.org/10.1111/jbfa.12781 (jointly with Z. Gu, L. Lu and Y. Yu)
“Correction to: Collusive versus Coercive Corporate Corruption: Evidence from Demand-Side Shocks and Supply-Side Disclosures”, December 2023, Review of Accounting Studies, Vol. 28, pp. 1971, doi: https://doi.org/10.1007/s11142-022-09688-y (jointly with E. Lee, X. Tang and J. Zhang)
“The Effect of Securities and Exchange Commission’s Investigation into Corporate Social Responsibility Performance”, September 2023, Sustainability, Vol. 15, Iss. 9, Article# 14378, doi: https://doi.org/10.3390/su151914378 (jointly with K. Hradzil, and X. Li)
“CEO Political Ideology and Voluntary Forward-looking Disclosure”, December 2024, Journal of Financial and Quantitative Analysis, Vol. 59, Iss. 8, pp. 3671-3707, doi: https://doi.org/10.1017/S0022109023001023 (Jointly with A. Elnahas, L. Gao and M. N. Hossain)
“Auditor Technological Proximity Knowledge”, September 2023, The Accounting Review, Vol. 98, No, 5, pp. 1-29, doi: https://doi.org/10.2308/tar-2020-0710 (jointly with Y. He, B. Li and Z. Liu)
“Political Corruption and Accounting Conservatism", August 2023, Eurpoean Accounting Review, doi: https://doi.org/10.1080/09638180.2023.2242399 (jointly with L. Xie and T. Yuan)
“Bond Market Transparency and Stock Price Crash Risk Evidence from a Natural Experiment", July 2023, The Accounting Review, Vol. 98, Iss. 4, pp. 143-165, doi: http://doi. org/10.2308/TAR-2019-0154 (jointly with Y. Guan, B. Liu and X. Xin)
“Managerial Risk Aversion and the Structure of Executive Compensation”, July 2023, Corporate Governance: International Review, Vol. 31, Iss. 4, pp. 563-581, doi: https://doi.org/10.1111/corg.12480 (jointly with K. Hradzil, J. Novak and C. Zatwick)
“Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations”, July 2023, The Accounting Review, Vol. 98, Iss. 4, pp. 217-245, doi: https://doi. org/10.2308/TAR-2019-0243 (jointly with Y. Lin, Y. Ma and Z. Wang)
“Decentralization for Local Information: Evidence from State-owned Listed Firms in China”, June 2023, Accounting and Finance, Vol. 63, Iss. 5, pp. 5245-5276, doi: https://doi.org/10.1111/acfi.13124 (jointly with Q. Gu, K. Liao and Y. Si)
“Cost Stickiness and Bank Loan Contracting”, June 2023, Advances in Accounting, Vol. 61, Article# 100645, doi: https://doi.org/10.1016/j.adiac.2023.100645 (jointly with J. Zhou)
“Market for Corporate Control and Demand for Auditing: Evidence from International M&A Laws”, May 2023, Review of Accounting Studies, Vol. 29, pp. 2753–2797, doi: https://doi.org/10.1007/s11142-023-09756-x (Jointly with A. Choi, J. Lee and C. Park)
“Does Credit Default Swap Trading Improve Managerial Learning from Outsiders?”, March 2023, Contemporary Accounting Research, Vol. 40, Iss. 3, pp. 2032-2070, doi: https://doi.org/10.1111/1911-3846.12863 (jointly with C. Wiedman and C. Zhu)
“Correction: Subsidiary Operations in Offshore Financial Centers and Bank Risk-Taking: International Evidence”, October 2022, Journal of International Business Studies”, Vol. 53, Iss. 8, pp. 1841, doi: https://doi.org/10.1057/s41267-022-00553-3 (jointly with Ge, W., T. Li, and J. Zhang)
“The Spillover Effect of Shareholder Activism: Evidence on Firm Reporting”, September-October 2022, Journal of Accounting and Public Policy, Vol. 41, Iss. 5, p. 106980, doi: https://doi.org/10.1016/j.jaccpubpol.2022.106980 (jointly with H. Tien, W. Chen and H. Wu)
“How Does Market Competition Affect Shareholder Voting? Evidence from Branching Deregulation in the U.S. Banking Market?”, August 2022, Journal of Risk and Financial Management, Vol. 15, Iss. 9, pp. 387-409, doi: https://doi.org/10.3390/jrfm15090387 (jointly with K. Hradzil, L. Tong and M. Zhang)
“The Real Effects of Risk Disclosures: Evidence from Climate Change Reporting in 10-K”, May 2022, Review of Accounting Studies, Vol. 28, pp. 2271-2318, doi: https://doi.org/10.1007/s11142-022-09687-z (jointly with C. Wang and F. Wu)
“Involvement in Offshore Financial Centers and Audit Fees: Evidence from U.S. Multinational Firms”, April 2022, European Accounting Review, Vol. 32, Iss. 4, pp. 995-1023, doi: https://doi.org/10.1080/09638180.2022.2049334 (Jointly with W. Ge, T. Li and S. Zhang)
“How Do Chief Executive Officers with Pilot Status Navigate through Corporate Social Responsibility?”, March 2022, Applied Economics, Vol. 54, No. 47, pp. 5460-5475, doi: https://doi.org/10.1080/00036846.2022.2047595 (jointly with K. Hrazdil and X. Li)
“Do Frm-Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?”, March 2022, Contemporary Accounting Research, Vol. 39, Iss. 3, pp. 2175-2211, doi: https://doi.org/10.1111/1911-3846.12777 (jointly with E. Lee and J. Z. Zhu)
“Collusive versus Coercive Corporate Corruption: Evidence from Demand-Side Shocks and Supply-Side Disclosures”, March 2022, Review of Accounting Studies, Vol. 28, Iss. 4, pp. 1929-1970, doi: https://doi.org/10.1007/s11142-022-09678-0 (jointly with E. Lee, X. Tang and J. Zhang)
“Subsidiary Operations in Offshore Financial Centers and Bank Risk-Taking: International Evidence”, March 2022, Journal of International Business Studies”, Vol. 53, Iss. 2, pp. 268-301, doi: https://doi.org/10.1057/s41267-021-00485-4 (jointly with Ge, W., T. Li, and J. Zhang)
“Customers’ Risk Tolerance and Suppliers’ Investment Inefficiency”, February 2022, Journal of Risk and Financial Management, Vol.15, Iss. 2, Article# 63, doi: https://doi.org/10.3390/jrfm15020063 (jointly with K. Hrazdil and X. Li)
“Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs", January 2022, Journal of Accounting, Auditing and Finance, Vol. 37, Iss. 1, pp. 259-292, doi: https://doi.org/10.1177/0148558X19868114 (jointly with J. Lee and J. C. Park)
“Shorting Activity and Stock Return Predictability: Evidence from a Mandatory Disclosure Shock”, Spring 2022, Financial Management, Vol. 51, Iss. 1, pp. 27-71, doi: https://doi.org/10.1111/fima.12351 (Jointly with P. A. Griffin, H. A. Hong and I. Kalcheva)
“Married CEOs and Stock Price Crash Risk”, November 2021, European Financial Management, Vol. 28, Iss. 5, pp. 1376-1412, doi: https://doi.org/10.1111/eufm.12343 (jointly with S. Liao and Y. Liu)
“Does Real Earnings Smoothing Reduce Investors’ Perceived Risk?”, October/ November 2021, Journal of Business Finance and Accounting, Vol. 48, Iss. 9-10, pp. 1560-1595, doi: https://doi.org/10.1111/jbfa.12529 (Jointly with J. Wang and X. Zhang)
“Educate to Innovate: STEM Directors and Corporate Innovation”, September 2021, Journal of Business Research, Vol. 138, pp. 229-238, doi: https://doi.org/10.1016/j.jbusres.2021.09.022 (jointly with T.-S. Hsieh, R. R. Wang and Z. Wang)
“Does Unionization Affect Manager-shareholder Conflict? Evidence from Firm-specific Stock Price Crash Risk", August 2021, Journal of Corporate Finance, Vol. 69, Article# 101991, doi: https://doi-org/10.1016/j.jcorpfin.2021.101991 (Jointly with E. X. Zhang and K. Zhong)
“The Dark Side of Mandatory IFRS Adoption: Does IFRS Adoption Deteriorate Accrual Reliability?", August 2021, The International Journal of Accounting, Vol. 56, No. 4, Article# 2150016, doi: https://doi.org/10.1142/S1094406021500165 (Jointly with Y. Liu, H. Shi and X. Zhu)
“Corporate Social Responsibility and Operating cash Flow Management: An Examination of Credit market incentives”, July/ August 2021, Journal of Business Finance and Accounting, Vol. 48, Iss. 7-8, pp. 1494-1522, doi: http://dx.doi.org/10.2139/ssrn.3805477 (Jointly with H. I. Oh, H. Kim and Y. G. Lee)
“What Shapes CSR Performance? Evidence from the Changing Enforcement of Non-Compete Agreement in the United States”, July 2021, Review of Financial Economics, Vol. 39, Iss. 3, pp. 334-359, doi: https://doi.org/10.1002/rfe.1132 (Jointly with K. Hradzil and X. Li)
“Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity”, May 2021, Journal of Business Ethics, Vol. 170, Iss. 3, pp. 557-576, doi: https://doi.org/10.1007/s10551-019-04378-3 (Jointly with X. Li, H. Wu and Y. Yu)
“Corporate Derivatives Usage, Information Environment, and Stock Price Crash Risk”, May 2021, European Accounting Review, Vol. 31, Iss. 5, pp. 1263-1297, doi: https://doi.org/10.1080/09638180.2021.1918564 (Jointly with Y. Si, C. Xia and L. Zhang)
“Financial Statement Comparability and Managerial Use of Corporate Resources”, April 2021, Accounting and Finance, Vol. 61 (Supplement), pp. 1697-1742, doi: https://doi.org/10.1111/acfi.12642 (Jointly with L. Li, L. Y. Li and Y. Yu)
“Information Processing Costs and Corporate Tax Avoidance: Evidence from the SEC’s XBRL Mandate”, March-April 2021, Journal of Accounting and Public Policy, Vol. 40, No. 2, Article# 106822, doi: https://doi.org/10.1016/j.jaccpubpol.2021.106822 (Jointly with J. Chen, H. Hong and I. Ryou)
“Foreign Investors, External Monitoring, and Stock Price Crash Risk", October 2020, Journal of Accounting, Auditing and Finance, Vol. 35, Iss. 4, pp. 829-853 (Jointly with X. Li, Y. Luo and K. Wang)
“Dynamic Auditor Competition and Audit Quality in the United States", April 2020, Korean Accounting Review, Vol. 45, Iss. 2, pp. 31-75, doi: https://doi.org/10.24056/KAR.2019.12.002 (Jointly with A. Choi and Y. Zang)
“Information Processing Cost and Breadth of Ownership”, December 2019, Contemporary Accounting Research, Vol. 36, Iss. 4, pp. 2408-2436 (jointly with B. Li and Z. Liu)
“How Does the Executive Pay Gap Influence Audit Fees? The Roles of R&D Investment and Institutional Ownership”, December 2019, Journal of Business, Finance and Accounting, Vol. 47, Iss. 5-6, pp. 677-707 (jointly with W. Ge)
“Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers”, December 2019, Contemporary Accounting Research, Vol. 36, Iss. 4, pp. 2610-2634 (jointly with J. W. Kim and J.-H. Lim)
“Linguistic Information Quality in Customers’ Forward-looking Disclosures and Suppliers’ Investment Decisions”, Fall 2019, Contemporary Accounting Research, Vol. 36, Iss. 3, pp. 1751-1783 (jointly with C. Chen, M. Wei. and H. Zhang)
“Stock Price Crash Risk and Auditor-Client Contracting”, September 2019, China Journal of Accounting Studies, Vol. 7, No. 2, pp. 184-213 (jointly with J. Chu, J. Fang and Y. Zhou)
“Local Versus Non-Local Effects of Chinese Media and Post-earnings Announcement Drift", September 2019, Journal of Banking and Finance, Vol. 106, pp. 82-92 (jointly withL. Li, Z. Yu and H. Zhang)
“Short-sale Constraints and Stock Price Crash Risk: Causal Evidence from a Natural Experiment ", February 2020, Journal of Corporate Finance, Vol. 60, Article# 101498, doi: https://doi.org/10.1016/j.jcorpfin.2019.101498 (jointly with X. Deng and L. Gao)
“Seeing is Believing? Perceived Executive Facial Trustworthiness, Auditor Tenure, and Audit Fees", August 2019, Journal of Accounting and Economics, Vol. 69, Iss. 1, Article# 101260, doi: https://doi.org/10.1016/j.jacceco.2019.101260 (jointly with T.-S. Hsieh, R. R. Wang and Z. Wang)
“Customers' Risk Factor Disclosures on Suppliers' Investment Efficiency", July 2019, Contemporary Accounting Research, Vol. 36, Iss. 2, pp. 773-804 (jointly with T. T. Chiu and Z. Wang)
“Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage", July 2019, The Accounting Review, Vol. 94, No. 4, pp. 345-364 (jointly with L. Lu and Y. Yu)
“Stock Price Crash Risk and Internal Control Weakness: Presence versus Disclosure Effect", June 2019, Accounting and Finance, Vol. 59, Iss. 2, pp. 1197-1233 (Jointly with I. Yeung and J. Zhou)
“The Relative Usefulness of Cash Flows versus Accrual Earnings for CEO Turnover Decision across Countries: The Role of Investor Protection", March 2019, Journal of International Accounting, Auditing and Taxation, Vol. 34, pp. 91-107 (jointly with J. Hu)
“Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership”, February 2019, Journal of International Business Studies, Vol. 50, Iss. 1, pp. 83-110 (jointly with M. Pevzner and X. Xiangang)
“XBRL and Expected Crash Risks”, January - February 2019, Journal of Accounting and Public Policy, Vol. 38, Iss. 1, pp. 31-52 (jointly with Y. Zhang and Y. Guan)
“Does Social Performance Influence Breadth of Ownership?”, October/ November 2018, Journal of Business, Finance and Accounting, Vol. 45, Iss. 9/ 10, pp. 1164-1194 (jointly with B. Li and Z. Liu)
“Do STEM-Educated Boards Contribute to Innovation Activities in Large Companies? ", November 2018, IEEE Engineering Management Review, Vol. 46, Iss. 4, pp. 32-35 (jointly with T.-S. Hsieh, R. R. Wang and Z. Wang)
“Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps", October 2018, Contemporary Accounting Research, Vol. 35, No. 4, pp. 2191-2224 (jointly with T. T. Chiu and Y. Guan)
“Foreign Institutional Investors and Stock Return Comovement", September 2018, Frontiers of Business Research in China, Vol. 12, pp. 1-31 (jointly with L. Jiang and L. Pang)
“Are Offshore Firms Less Conservative in Financial Reporting? International Evidence", June 2018, Journal of International Financial Management and Accounting, Vol. 29, Iss. 2, pp. 131-165 (jointly with T. Li)
“Does Information Technology Reputation Affect Bank Loan Terms?", May 2018, The Accounting Review, Vol. 93, Iss. 3, pp. 185-211 (jointly with B. Y. Song and T. Stratopoulos)
“Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk", May 2018, The Accounting Review, Vol. 93, Iss. 3, pp. 105-131 (jointly with D. Chen, O. Z. Li and S. Liang)
“XBRL Adoption and Bank Loan Contracting: Early Evidence", Summer 2018, Journal of Information System, Vol. 32, Iss. 2, pp. 47-69 (jointly with G. Chen, J. H. Lim and J. Zhou)
“Operations in Offshore Financial Centers and Loan Syndicate Structure", January 2018, Journal of Empirical Finance, Vol. 45, pp. 157-180 (jointly with W. Ge, T. Li and Y. Li)
“Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence", December 2017, Journal of Accounting Research, Vol. 55, Iss. 5, pp. 1167-1212 (jointly with H. Hong and M. Welker)
“Analyst Forecast Accuracy and Media Independence", December 2017, Financial Management, Vol. 46, Iss. 4, pp. 1012-1051 (jointly with L. Li and H. Zhang)
“Go Before the Whistle Blows: An Empirical Analysis of Director Turnover and Financial Fraud", March 2017, Review of Accounting Studies, Vol. 22, Iss. 1, pp. 320-360 (jointly with Y. Gao, D. Tsang and H. Wu)
“Earnings Smoothing: Does It Exacerbate or Constrain Stock Price Crash Risk", February 2017, Journal of Corporate Finance, Vol. 42, pp. 36-54 (jointly with C. Chen and L. Yao)
“Special Purpose Entities and Bank Loan Contracting”, January 2017, Journal of Banking and Finance, 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”, December 2016, Review of Accounting Studies, Vol. 21, Iss. 4, pp. 1116-1148 (jointly with P. Griffin and H. Hong)
“Can Media Exposure Increase Stock Price Efficiency in China and Why?”, June 2016, China Journal of Accounting Research, 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.”, June 2016, Asia-Pacific Journal of Accounting and Economics, 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)
“Accounting Conservatism and Stock Price Risk: Firm-Level Evidence", March 2016, Contemporary Accounting Research, Vol. 33, No. 1, pp. 412-441 (jointly with J. B. Kim)
“CEO Overconfidence and Stock Price Crash Risk”, January 2016, Contemporary Accounting Research, Vol. 33, Iss. 4, pp. 1720-1749 (jointly with Z. Wang and L. Zhang)
“Financial Statement Comparability and Expected Crash Risk", April-May 2016, Journal of Accounting and Economics, 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”, April 2016, Journal of Corporate Finance, Vol. 37, pp. 335-355 (Jointly with W. Ge, T. Li and Y. Li)
“Financial Development and the Cost of Equity Capital: Evidence from China”, December 2015, China Journal of Accounting Research, 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”, October 2015, Journal of Banking and Finance, 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?”, March 2015, China Journal of Accounting Research, Vol. 8, Iss. 1, pp. 1-23 (jointly with J. B. Kim)
“Are Related Party Sales Value Adding or Value Destroying? Evidence from China”, February 2015, Journal of International Financial Management and Accounting, Vol. 26, Iss. 1, pp. 1-38 (jointly with J. B. Kim and A. W. Y. Lo)
“Boards, Takeover Protection, and Real Earnings Management”, November 2014, Review of Quantitative Finance and Accounting, Vol. 43, No. 4, pp. 651-682 (jointly with W. Ge)
“Financial Reporting Opacity and Expected Crash Risk: Evidence from Option Implied Volatility Smirks”, September 2014, Contemporary Accounting Research, 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”, September 2014, Accounting and Finance, 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”, April 2014, Review of Quantitative Finance and Accounting, Vol. 42, Iss. 3, pp. 469-507 (jointly with H. Shi and J. Zhou)
“Real Earnings Management and the Cost of New Corporate Bonds”, April 2014, Journal of Business Research, Vol. 67, Iss. 4, pp. 641-647 (jointly with W. Ge)
“Offshore Operations, Tax Avoidance, and Firm-Specific Information Flows: International Evidence”, February 2014, Journal of International Financial Management and Accounting, Vol. 25, Iss. 1, pp. 38-89 (jointly with T. Li)
“Real Earnings Management and Cost of Capital”, November - December 2013, Journal of Accounting and Public Policy, Vol. 32, Iss. 6, pp. 518-543 (jointly with B. C. Sohn)
“Incentives for Asymmetric Disclosure and Firm-Specific Information Flows'”, September 2013, Journal of Banking and Finance, Vol. 37, Iss. 9, pp. 3562-3576 (jointly with L. Jiang and L. Pang)
“Auditor Size, Tenure and Bank Loan Pricing”, January 2013, Review of Quantitative Finance and Accounting, Vol. 40, Iss. 1, pp. 75-99 (jointly with B. Y. Song and J. Tsui)
“The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence”, November 2012, The Accounting Review, Vol. 87, No. 6, pp. 2061-2094 (jointly with X. H. Liu and L. Zheng)
“IFRS Reporting, Firm-Specific Information Flows, and Institutional Environment: International Evidence”, September 2012, Review of Accounting Studies, Vol. 17, No. 3, pp. 474-517 (jointly with H. Shi)
“Georaphic Proximity between Auditor and Client: How Does It Impact Audit Quality?”, May 2012, Auditing: A Journal of Practice and Theory, 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”, May 2012, Review of Quantitative Finance and Accounting, Vol. 38, No. 1, pp. 87-107 (jointly with R. Lipka and H. Sami)
“Do Countries Matter for Voluntary Disclosure? Evidence from Cross-listed Firms in the U.S.”, February 2012, Journal of International Business Studies, Vol. 43, Iss. 2, pp. 143-165 (jointly with Y. Shi and M. Magnan)
“Voluntary IFRS Adoption, Analyst Coverage, and Information Quality: International Evidence”, January 2012, 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”, January 2012, Journal of Corporate Finance, Vol. 18, Iss. 3, pp. 413-432 (jointly with W. Ge and B. Song)
“The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting around the World”, December 2011, Review of Accounting Studies, 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”, November 2011, Journal of Banking & Finance, Vol. 35, Iss. 11, pp. 2856-2867 (jointly with L. Jiang and L. Pang)
“Audit Quality and Loan Syndicate Structure”, November 2011, Auditing: A Journal of Practice and Theory, Vol. 30, No. 4, pp. 71-99 (jointly with B. Y. Song)
“CFO versus CEO: Equity Incentives and Crashes”, September 2011, Journal of Financial Economics, 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”, July 2011,The Accounting Review, 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”, June 2011, Journal of Financial Economics, 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”, June 2011, Contemporary Accounting Research, 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”, March-April 2011, Journal of Accounting and Public Policy, Vol. 30, Iss. 2, pp. 166-187 (jointly with J. H. Choi and J. Lee)
“Do Abnormally High Audit Fees Impair Audit Quality?”, November 2010, Auditing: A Journal of Practice & Theory, Vol. 29, No. 2, pp. 115-140 (jointly with J. H. Choi and Y. S. Zang)
“The Effect of Internal Control Weakness under Section 404 of the Sarbanes-Oxley Act on Audit Fees”, June 2010, Seoul Journal of Business, 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”, May 2010, Auditing: A Journal of Practice & Theory, 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”, March 2010, Journal of Financial Economics, Vol. 95, Iss. 3, pp. 425-442 (jointly with F. A. Gul and A. Qiu)
“Reporting Incentive Conflicts and Audit Effectiveness Differentiation between Big Six and Non-Big Six Auditors”, June 2010, Advances in Quantitative Analysis of Finance and Accounting, Vol. 8, pp. 137-170 (jointly with R. Chung and M. Firth)
“Cross-listing Audit Fee Premiums: Theory and Evidence”, September 2009, The Accounting Review, 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”, May-June 2009, Journal of Accounting and Public Policy, 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”, Spring 2008, Contemporary Accounting Research, 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”, 2007, Corporate Ownership and Control, 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”, Summer 2006, Contemporary Accounting Research, Vol. 23, Iss. 2, pp. 427-464 (jointly with C. H. Yi)
“FCF Agency Costs, Earnings Management, and Investor Monitoring”, Summer 2005, Corporate Ownership & Control, Vol. 2, No. 4, pp. 51-61 (jointly with R. Chung and M. Firth)
“Earnings Management, Surplus Free Cash Flow, and External Monitoring”, June 2005, Journal of Business Research, Vol. 58, Iss. 6, pp. 766-776 (jointly with R. Chung and M. Firth)
“Foreign Equity Ownership and Information Asymmetry: Evidence from Japan”, October 2004, Journal of International Financial Management and Accounting, 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”, July 2004, Journal of Multinational Financial Management, 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”, 2004, Journal of International Accounting, Auditing and Taxation, 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”, Summer 2003, Contemporary Accounting Research, Vol. 20, Iss. 2, pp. 323-359 (jointly with R. Chung and M. Firth)
“Auditor Conservatism and Reported Earnings”, 2003, Accounting and Business Research, 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”, 2002, Asian-Pacific Financial Markets, 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”, 2002, Accounting and Business Research, Vol. 32, pp. 123-131 (jointly with G. Chen, and M. Firth)
“Institutional Monitoring and Opportunistic Earnings Management”, 2002, Journal of Corporate Finance, 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”, 2001, Asian-Pacific Financial Markets, Vol. 8, pp. 87-117 (jointly with H. Y. Chung)
“Shareholdings by Financial Institutions, Information Asymmetry and the Intertemporal Return-Earnings Relations in Japan”, 2001, Asia-Pacific Financial Markets, Vol. 8, pp. 119-135 (jointly with S. Ho and L. Jiang)
“Determinants of Price-to-Book Ratios: Evidence from Hong Kong”, 2000, China Accounting and Finance Review, Vol. 2, pp. 66-108 (jointly with R. Chung)
“The Post-issue Market Performance of Initial Public Offerings in China’s New Stock Markets”, 2000, Review of Quantitative Finance and Accounting, 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”, 2000, The International Journal of Accounting, Vol. 35, pp. 85-98 (jointly with L. Jiang)
“Market Efficiency Anomalies in Korea: Mispricing vs. Omitted Risk Factors”, 1999, Asia-Pacific Financial Markets, Vol. 6, pp. 311-340 (jointly with H. Y. Chung and B. Lee)
“The Impact of Institutional Characteristics on Return-Earnings Associations in Japan”, 1999, The International Journal of Accounting, 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”, 1998, Asian-Pacific Journal of Accounting, 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”, 1998, Japan and the World Economy, 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”, June 1997, Asian-Pacific Journal of Accounting, 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”, 1997, Journal of International Financial Management and Accounting, 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”, 1997, Journal of Accounting, Auditing and Finance, 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”, 1997, Advances in Investment Analysis and Portfolio Management, Vol. 4, pp. 79-96 (jointly with J. K. Cheung and R. Chung)
“Current Artificial Neural Network Models for Bankruptcy Prediction”, 1996, Journal of Accounting & Business Research, Vol. 4, pp. 81-101 (jointly with Y. H. Suh)
“Transaction Responses to Analysts’ Earnings Forecasts, News Type, and Trader Type”, 1996, Journal of Business Finance & Accounting, 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”, 1996, Asian Review of Accounting, 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”, 1996, Research in Finance, 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”, 1996, International Journal of Business, Vol. 1, pp. 27-48 (jointly with M. Ibrahim)
“Time Management and Reporting Behaviours in Accounting Firms”, 1996, International Research in Business Disciplines, Vol. 2, pp. 79-98 (jointly with M. Ibrahim)
“The Aftermarket Performance of Initial Public Offerings in Korea”, 1995, Pacific-Basin Finance Journal, 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”, 1995, Pacific-Basin Finance Journal, 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”, July 1994, Journal of Business Finance & Accounting, Vol. 21, pp. 707-727 (jointly with H. Y. Chung)
“User Group Consensus on Financial Disclosure Preferences: The Case of Egypt”, 1994, Advance in International Accounting, Vol. 7, pp. 61-71 (jointly with M. Ibrahim)
“The Association between Common Stock Returns and Alternative Profitability Measure of Canadian Companies”, 1994, International Journal of Commerce and Management, 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”, 1994, Advance in International Accounting, 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”, 1994, International Journal of Accounting, Vol. 29, pp. 46-61 (jointly with I. Krinsky and J. Lee)
“Motives for Going Public and Underpricing: New Findings from Korea”, January 1993, Journal of Business Finance & Accounting, Vol. 20, pp. 195-212 (jointly with I. Krinsky and J. Lee)
“Accounting Regulation and Market Risk in the Oil and Gas Industry”, 1993, Journal of Accounting & Business Research, Vol. 1, pp. 1-16 (jointly with R. Lipka)
“The Costs and Benefits of Common Cost Allocations under Uncertainty”, October 1991, Quaderni di Statistica e Mathematica Applicata alle Science Economico-Sociali, pp. 68-80 (jointly with K. Gheyara)
“Effect of Accounting Choice on the Explanation of the Market Risk in the Oil and Gas Industry”, January 1991, Journal of Business Finance & Accounting, Vol. 18, pp. 61-84 (jointly with R. Lipka)
“The Operating Structure of Multiple Incentive Contracts: Emphasis on Performance Incentives”, 1980, The Journal of Military Operation Research Society of Korea, Vol. 6, No. 1, pp. 79-92 (in Korea)
“A Study of the Defense Contracting Systems of the United States”, June 1979, Korean Business Journal, Vol. 13, No. 2, pp. 39-69 (in Korea) (jointly with J. H. Lee)

Wonjae Chang (Corporate Governance, Executive Compensation and Disclosure)

“Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform", March 2023, Journal of Accounting Research, Vol. 61, Iss. 1, pp. 187-242, doi: https://doi.org/10.1111/1475-679X.12458 (jointly with M. Dambra, B. Schonberger and I. Suk)

Wen Chen (Empirical Research in Capital and Debt Markets, Market Frictions, Financial Reporting and Disclosure, and Accounting Regulation)

“The Impact of Managerial Myopia on Cybersecurity: Evidence from Data Breaches”, September 2024, Journal of Banking & Finance, Vol, 166, Article# 107254, doi: https://doi.org/10.1016/j.jbankfin.2024.107254 (jointly with X. Li, H. Wu and L. Zhang)
“The Spillover Effect of Shareholder Activism: Evidence on Firm Reporting.”, September-October 2022, Journal of Accounting and Public Policy, Vol. 41, Iss. 5, Article# 106980, doi: https://doi.org/10.1016/j.jaccpubpol.2022.106980 (jointly with H. Tien, J.-B. Kim and H. Wu)
“Equity Investor Sentiment and Bond Market Reaction: Test of Overinvestment and Capital Flow Hypotheses", September 2021, Journal of Financial Markets, Vol. 55, Article# 100589, doi: https://doi.org/10.1016/j.finmar.2020.100589
“Outside Opportunities, Managerial Risk Taking, and CEO Compensation", June 2021, The Accounting Review, Vol. 97, Iss. 2, pp. 135-160, doi: https://doi.org/10.2308/TAR-2018-0614 (Jointly with S. Jung, X. Peng and X. Zhang)
“Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures", May 2021, The Accounting Review, Vol. 96, Iss. 3, pp. 165-190, doi: https://doi.org/10.2308/TAR-2017-0655 (Jointly with H. Wu and L. Zhang)
“Cross-Firm Return Predictability and Accounting Quality", Januay-February 2021, Journal of Business Finance and Accounting, Vol, 48, Iss. 1-2, pp. 70-101, doi: https://doi.org/10.1111/jbfa.12452 (Jointly with K. Mozaffar, K. Leonid and S. George)

Yangyang Chen (Financial Disclosure, Auditing, Corporate Governance, Corporate Finanicing, Capital Markets)

“Penny Wise and Pound Foolish: Does Striving to Meet Earnings Expectations by Manipulating Real Activities Trigger Product Recalls?", April 2025, Management Science, Vol. 71, No. 4, pp. 3405-3424, doi: https://doi.org/10.1287/mnsc.2021.04035 (jointly with L. Ma, J. Pittman and X. Yang)
“In the Mood for Creativity: Sunshine-Induced Mood, Inventor Performance, and Firm Value", September 2024, Journal of Empirical Finance, Vol. 78, Iss. 8, Article# 101527, doi: https://doi.org/10.1016/j.jempfin.2024.101527 (jointly with P. H. Hsu, E. J. Podolski and M. Veeraraghavan)
“Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program", August 2024, Management Science, Vol. 70, Iss. 8, pp. 5386-5407, doi: https://doi.org/10.1287/mnsc.2023.4930 (jointly with J. Ng, E. Ofosu and X. Yang)
“Emotions and Inventor Productivity: Evidence from Terrorist Attacts", June 2024, Accounting and Finance, Vol. 64, Iss. 2, pp. 2173-2207, doi: https://doi.org/10.1111/acfi.13213 (jointly with Y. Luo and J. Lin)
“Do Capital Asset and Labor Conditions Matter in Loan Pricing? Evidence From Capital and Labor Redeployability", May 2024, Journal of Accounting Auditing and Finance, doi: https://doi.org/10.1177/0148558X24124 (jointly with J. Ng and C. Wang)
“Institutional Investor Horizons, Information Environment, And Firm Financing Decisions", April 2024, Journal of Contemporary Accounting and Economics, Vol. 20, Iss. 1, Article# 100397, doi: https://doi.org/10.1016/j.jcae.2023.100397 (jointly with X. Chang, K. Fu and E. Yang)
“Credit Default Swaps and Corporate Debt Structure", December 2023, Journal of Corporate Finance, Vol. 83, Article# 102494, doi: https://doi.org/10.1016/j.jcorpfin.2023.102494 (jointly with W. Saffar, C. Shan and S. Q. Wang)
“Social Capital and the Pricing of Initial Public Offerings", December 2023, Journal of Empirical Finance, Vol. 74, Article# 101418, doi: https://doi.org/10.1016/j.jempfin.2023.101418 (jointly with H. N. Duong, A. Goyal and M. Veeraraghavan)
“Does CEO Overconfidence Affect Workplace Safety?", October 2023, Journal of Corporate Finance, Vol. 82, Article# 102430, doi: https://doi.org/10.1016/j.jcorpfin.2023.102430 (jointly with E. Ofosu, M. Veeraraghavan and L. Zolotoy)
“Societal Secrecy and IPO Underpricing", October 2022, Journal of Corporate Finance, Vol. 76, Article# 102257, doi: https://doi.org/10.1016/j.jcorpfin.2022.102257 (jointly with A. C. W. Chui, A. Goyal and M. Veeraraghavan)
“Emotions and Managerial Judgment: Evidence from Sunshine Exposure", May 2022, The Accounting Review, Vol. 97, Iss. 3, pp. 179-203, doi: https://doi.org/10.2308/TAR-2020-0215 (jointly with Chen, C., J. Pittman, E. Podolski and M. Veeraraghavan)
“Customer Concentration and Managerial Bad News Withholding", July 2024, Journal of Accounting Auditing and Finance, Vol. 39, Iss. 3, pp. 673-696, doi: https://doi.org/10.1177/0148558X221100864 (jointly with G. Hu, J. Yao and J. Zhao)
“Does Air Quality Affect Inventor Productivity? Evidence from the NOx Budget Program", April 2022, Journal of Corporate Finance, Vol. 73, Article# 102170, doi: https://doi.org/10.1016/j.jcorpfin.2022.102170 (jointly with Y. Luo and J. Lin)
“Executive Equity Risk-Taking Incentives and Firms’ Choice of Debt Structure", December 2021, Journal of Banking and Finance, Vol. 133, Article# 106274, doi: https://doi.org/10.1016/j.jbankfin.2021.106274 (jointly with I. Hasan, W. Saffar and L. Zolotoy)
“Corporate Financing of Investment Opportunities In a World of Institutional Cross-Ownership", August 2021, Journal of Corporate Finance, Vol. 69, p. 102041, doi: https://doi.org/10.1016/j.jcorpfin.2021.102041 (Jointly with Q. Li, J. Ng and C. Wang)
“It’s a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions", June 2022, Journal of Accounting Research, Vol. 60, No. 3, pp. 901-963, doi: https://doi.org/10.1111/1475-679X.12395 (jointly with J. Huang, T. Li and J. Pittman)
“CEO Early-life Disaster Experience and Stock Price Crash Risk", June 2021, Journal of Corporate Finance, Vol. 68, doi: https://doi.org/10.1016/j.jcorpfin.2021.101928 (Jointly with Q. Fan, X. Yang and L. Zolotoy)
“Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market", December 2021, Journal of Accounting Research, Vol. 59, Iss. 5, pp. 1609-1649, doi: https://doi.org/10.1111/1475-679X.12368 (Jointly with J. Ng and X. Yang)
“The Monitoring Role of the Media: Evidence from Earnings Management", March/ April 2021, Journal of Business Finance and Accounting, Vol. 48, Iss. 3-4, pp. 533-563, doi: https://doi.org/10.1111/jbfa.12490 (Jointly with C. S. Cheng, S. Li and J. Zhao)
“Global Board Reforms and the Pricing of IPOs", September 2022, Journal of Financial and Quantitative Analysis, Vol. 57, Iss. 6, pp. 2412-2443, doi: http://dx.doi.org/10.2139/ssrn.3643239 (Jointly with A. Goyal and L. Zolotoy)
“Does Audit Quality Affect Firms’ Debt Structure", March 2021, China Accounting and Finance Review, Vol. 23, Iss. 1, pp. 34-69 (jointly with W. Saffar and B. Srinidhi)
“Terrorist Attacks, Investor Sentiment, and the Pricing of Initial Public Offerings", December 2020, Journal of Corporate Finance, Vol. 65, p. 101780, doi: https://doi.org/10.1016/j.jcorpfin.2020.101780 (Jointly with A. Goyal, M. Veeraraghavan and L. Zolotoy)
“Media Coverage and IPO Pricing Around the World", August 2020, Journal of Financial and Quantitative Analysis, Vol. 55, Iss. 5, pp. 1515-1553, doi: https://doi.org/10.1017/S0022109019000486 (Jointly with A. Goyal, M. Veeraraghavan and L. Zolotoy)
“Catastrophic Risk and Institutional Investors: Evidence from Institutional Trading around 9/11", June 2019, Pacific-Basin Finance Journal, Vol. 56, pp. 211-233 (Jointly with G. Hu, D. Yu and J. Zhao)
“Local Religious Norms, Corporate Social Responsibility, and Firm Value", March 2019, Journal of Banking and Finance, Vol. 100, pp. 218-233 (Jointly with L. Zolotoy and D. O'Sullivan)
“Credit Default Swaps and Corporate Innovation", March 2019, Journal of Financial Economics, Vol. 134, Iss. 2, pp. 474-500 (Jointly with X. Chang, S. Wang, K. Zhang and W. Zhang)
“Stock Liquidity and Corporate Tax Avoidance ", January 2019, Review of Accounting Studies, Vol. 24, Iss. 1, pp. 309-340 (Jointly with R. Ge, L. Henock and L. Zolotoy)
“Do Corporate Pension Plans Affect Audit Pricing?", December 2017, Journal of Contemporary Accounting and Economics, Vol. 13, Iss. 3, pp. 322-337 (Jointly with R. Ge and L. Zolotoy)
“Stock Liquidity and Stock Price Crash Risk", August 2017, Journal of Financial and Quantitative Analysis, Vol. 52, Iss. 4, pp. 1605-1637 (Jointly with X. Chang and L. Zolotoy)
“National Culture and Corporate Innovation", June 2017, Pacific-Basin Finance Journal, Vol. 43, Iss. 2, pp. 173-187 (Jointly with E. Podolski and M. Veeraraghavan)
“Does High Quality Auditing Mitigate or Encourage Private Information Collection?", May, Fall 2017, Contemporary Accounting Research, Vol. 34, Iss. 3, pp. 1622-1648 (Jointly with S. Sadique, B. Srinidhi and M. Veeraraghavan)
“Board Independence and Internal Control Weakness: Evidence from SOX 404 Disclosures", May 2017, Auditing: A Journal of Practice and Theory, Vol. 36, No. 2, pp. 45-62 (Jointly with W. R. Knechel, V. B. Marisetty, C. Truong and M. Veeraraghavan)
“Do Progressive Social Norms Affect Economic Outcomes? Evidence from Corporate Takeovers", March 2017, Journal of Empirical Finance, Vol. 41, pp. 76-95 (Jointly with E. J. Podolski, G. Rhee and M. Veeraraghavan)
“Religious Beliefs and Local Government Financing, Investment, and Cash Holding Decisions", September 2016, Journal of Empirical Finance, Vol. 38, pp. 258-271 (Jointly with Z. Murgulov, G. Rhee and M. Veeraraghavan)
“Auditor Client Specific Knowledge and Internal Control Weakness: Some Evidence On The Role of Auditor Tenure and Geographic Distance", August 2016, Journal of Contemporary Accounting and Economics, Vol. 12, Iss. pp. 121-140 (Jointly with F. A. Gul, C. Truong and M. Veeraraghavan)
“Be Nice to Your Innovators: Employee Treatment and Corporate Innovation Performance", August 2016, Journal of Corporate Finance, Vol. 39, pp. 78-98 (Jointly with C. Chen, P.-H. Hsu and E. Podolski)
“Does Managerial Ability Facilitate Corporate Innovative Success?", December 2015, Journal of Empirical Finance, Vol. 34, pp. 313-326 (Jointly with E. J. Podolski and M. Veeraraghavan)
“Executive Equity Risk-Taking Incentives and Audit Pricing", November 2015, The Accounting Review, Vol. 90, Iss. 6, pp. 2205-2234 (Jointly with F. A. Gul, X. M. Veeraraghavan and L. Zolotoy)
“Stock Liquidity and Managerial Short-Termism", November 2015, Journal of Banking and Finance, Vol. 60, pp. 44-59 (Jointly with G. Rhee, M. Veeraraghavan and L. Zolotoy)
“CEO Risk-Taking Incentives and the Cost Of Equity Capital", September/ October 2015, Journal of Business Finance and Accounting, Vol. 42, Iss. 7-8, pp. 915-946 (Jointly with C. Truong and M. Veeraraghavan)
“Funding Status of Defined Benefit Pension Plans and Idiosyncratic Return Volatility", Spring 2015, Journal of Financial Research, Vol. 38, Iss. 1, pp. 35-57
“National Culture and Corporate Cash Holdings around the World", January 2015, Journal of Banking and Finance, Vol. 50, pp. 1-18 (Lead article) (Jointly with P. Y. Dou, G. Rhee, C. Truong and M. Veeraraghavan)
“Local Gambling Preferences and Corporate Innovative Success", February 2014, Journal of Financial and Quantitative Analysis, Vol. 49, Iss. 1, pp. 77-106 (Jointly with E. J. Podolski, G. Rhee and M. Veeraraghavan)
“Stock Price Response to S&P 500 Index Inclusions: Do Options Listings and Trading Volume Matter?", February 2013, Journal of International Financial Markets, Institutions and Money, Vol. 23, Iss. 3, pp. 379-401 (Jointly with C. Koutsantony, C. Truong and M. Veeraraghavan)
“The Option Market Response to Accounting Earnings Announcements", January 2012, Journal of International Financial Markets, Institutions and Money, Vol. 22, Iss. 3, pp. 423-450 (Jointly with C. Truong and C. Corrado)

Yi-Chun Chen (Banking; Corporate Social Responsibility; Disclosure Regulation)

“Do Depositors Respond to Banks' Social Performance?", July 2023, The Accounting Review, Vol. 98, Iss. 4, pp. 89-114 (jointly with M. Hung and L. L. Wang)
“Uneven Regulatory Playing Field and Bank Transparency Abroad", April 2022, Journal of International Business Studies, Vol. 53, Iss. 3, pp. 379-404(jointly with T. Y. Chen and M. Hung)
“The Effect of Mandatory CSR Disclosure on Firm Profitability and Social Externalities: Evidence from China", February 2018, Journal of Accounting and Economics, Vol. 65, Iss. 1, pp. 169-190 (jointly with M. Hung and Y. Wang)

Jin Kyung Choi (Corporate Disclosure, Investment, and Macroeconomics)

“An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency", March 2020, Contemporary Accounting Research, Vol. 37, Iss. 4, pp. 2615-2648 (jointly with R. Hann, M. Subasi and Y. Zheng)

Zhongwen Fan (Behavioral Economics of Accounting and Tax, Accounting and Debt, Corporate Governance)

“Investment Portfolio Management to Meet or Beat Earnings Expectations", June 2025, Review of Accounting Studies, Vol. 30, pp. 2134-2183, doi: https://doi.org/10.1007/s11142-024-09867-z (jointly with J. Guo, J. Ng, and X. Zhang)
"The Role of Capital Expenditure Forecasts in Debt Contracting", May 2024, Journal of Accounting, Auditing & Finance, doi: https://doi.org/10.1177/0148558X241250107 (Jointly with A. Ali)
“Reciprocity in Corporate Tax Compliance - Evience from Ozone Pollution", December 2023, Journal of Accounting Research, Vol. 61, Iss. 5, pp. 1425-1477, doi: https://doi.org/10.1111/1475-679X.12500 (jointly with T. Chow, L. Huang, O. Z. Li and S. Li)
“Corporate Governance and Earnings Management : Evidence from Shareholder Proposals", June 2021, Contemporary Accounting Research, Vol. 38, Iss. 2, pp. 1434-1464, doi: https://doi.org/10.1111/1911-3846.12640 (jointly with S. Radhakrishnan and Y. Zhang)

Xiaoli Hu (Corporate Disclosure, Capital Market)

“Trump Election and Minority CEO Pessimism" , March 2025, Review of Accounting Studies, Vol. 30, Iss. 1, pp. 950-993, doi: https://doi.org/10.1007/s11142-024-09843-7 (Jointly with Y. Kang, O. Z. Li and Y. Lin)
“Positive Externality of the American Jobs Creation Act of 2004" , November 2019, Journal of Financial and Quantitative Analysis, Vol. 56, Iss. 2, pp. 607-646, doi: https://doi.org/10.1017/S0022109019001017 (Jointly with Z. Li, Y. Li and S. Pei)
“Of Stars and Galaxies — Co-authorship Network and Research", November 2019, China Journal of Accounting Research, Vol. 13, Iss. 1, pp. 1-30 (Jointly with Z. Li and S. Pei)
“External Auditor Types and The Cost Stickiness of Listed Companies", December 2014 , China Journal of Accounting Studies, Vol. 2, Iss. 4, pp. 294-322 (Jointly with S. Liang and D. Chen)

Yiran Kang (Financial Accounting, Firm Disclosure, Private Firm, Entrepreneur Finance, Auditing)

"Financial Reporting Around Private Firms' Securities Offerings", May 2025, Journal of Accounting Research, Vol. 63, Iss. 2, pp. 857-901, doi: https://doi.org/10.1111/1475-679X.12598

Oleg Kiriukhin (Quality of Accounting Information; Financial Accounting; Corporate Finance; Asset Pricing; Capital Markets)

“Differential Invariants of Feedback Transformations for Quasi-Harmonic Oscillation Equations", March 2017, Journal of Geometry and Physics, Vol. 113, pp. 65-72 (jointly with D. Gritsenko)

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

“Does Credit Rating Conservatism Matter for Corporate Tax Avoidance?", March 2021, Accounting and Finance, Vol. 61, Iss. 4, pp. 5681-5730, doi: https://doi.org/10.1111/acfi.12773 (jointly with T. Chen and L. Xie)
“Workload Stress and Conservatism: An Audit Perspective", July 2020, Cogent Business and Management, Vol. 7, Iss. 1, Article# 1789423, doi: https://doi.org/10.1080/23311975.2020.1789423 (jointly with N. Suhardianto)
“The Long-Run Performance of Acquiring Firms in Mergers and Acquisitions: Does Managerial Ability Matter?", April 2020, Journal of Contemporary Accounting and Economics, Vol. 16, Iss. 1, Article# 100185, doi: https://doi.org/10.1016/j.jcae.2020.100185 (jointly with H. Cui)
“Enhancing the competitiveness and sustainability of social enterprises in Hong Kong: A three-dimensional analysis", April 2019, China Journal of Accounting Research, Vol, 12, Iss. 2, pp. 157-176 (jointly with L. L. P. Mo, H. Ling, Y. Chandra and S. S. Ho)
“The Effect of the General Anti-avoidance Rule on Corporate Tax Avoidance in China", December 2018, Journal of Contemporary Accounting and Economics, Vol. 15, Iss. 1, pp 105-117 (jointly with G. Richardson and G. Taylor)
“Firms’ Managerial Ability as a Driving Force for Engaging in Mergers and Acquisitions", July 2017, 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 Reports", September 2015, The British Accounting Review, 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", January 2015, Review of Quantitative Finance and Accounting, Vol. 44, Iss. 1, 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", April 2014, Journal of Contemporary Accounting and Economics, 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", April 2014, Journal of Corporate Finance, Vol 25, pp. 107-121 (jointly with G. Richardson and R. Lanis)
“Corporate Governance and Earnings Management: An Australian Perspective", Spring 2013, Corporate Ownership and Control, 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", June 2012, Journal of Contemporary Accounting and Economics, Vol. 8, Iss. 1, pp. 39-52 (jointly with B. Srinidhi and G. Lobo)
“Reply to the Discussion on "Top Management Turnover, Firm Performance and Government Control: Evidence from China's Listed State-Owned Enterprises", June 2012, The International Journal of Accounting, Vol. 47, Iss. 2, pp. 267-269 (jointly with F. Hu)
“Top Management Turnover, Firm Performance and Government Control: Evidence from China's Listed State-Owned Enterprises", June 2012, The International Journal of Accounting, Vol. 47, Iss. 2, pp. 235-262 (jointly with F. Hu)
“Director Ownership, Outside Directors and Commitment to Corporate Social Responsibility", 2011, Corporate Board: Role, Duties and Composition, Vol. 7, Iss. 1, pp. 66-78 (jointly with Y. Chen)
“Family Ownership Control and Earnings Management: Evidence from Hong Kong Firms", Summer 2011, Corporate Ownership and Control, Vol. 8, Iss. 4, pp. 96-111 (jointly with G. Richardson)
“Corporate Governance and Firm Value during a Financial Crisis", May 2010, Review of Quantitative Finance and Accounting, Vol. 34, No. 4, pp. 459-481 (jointly with B. Horwitz)
“Family Control, Audit Committees and Audit Fees", Spring 2010, Corporate Ownership and Control, Vol. 7, Iss. 3, pp. 72-84 (jointly with R. Wang)
“Differential Effects of Regulation FD on Short - and Long-Term Analyst Forecasts", September-October 2009, Journal of Accounting and Public Policy, Vol. 28, Iss. 5, pp. 401-418 (jointly with B. Srinidhi and B. Jaggi)
“Family Control, Board Independence and Earnings Management: Evidence Based on Hong Kong Firms", July-August 2009, Journal of Accounting and Public Policy, 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", December 2007, Journal of Contemporary Accounting and Economics, 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", Spring 2007, Journal of International Accounting, Auditing and Taxation, 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", June/ July 2006, Journal of Business Finance and Accounting, 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”, May 2005, Advances in Quantitative Analysis of Finance and Accounting, Vol. 2, pp. 73-88
“Board Leadership, Outside Directors’ Expertise and Voluntary Corporate Disclosures”, September 2004, Journal of Accounting and Public Policy, Vol. 23, Iss. 5, pp. 351-379 (jointly with F. A. Gul)
“Director Ownership and Voluntary Segment Disclosure: Hong Kong Evidence”, Autumn 2004, Journal of International Financial Management and Accounting, 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”, 2003, Journal of International Financial Management and Accounting, Vol. 14, No. 2, pp. 115-145 (jointly with B. Jaggi)
“Economic Consequences of the Cancellation of Inner Reserve for Hong Kong Banks”, July 2001, Review of Quantitative Finance and Accounting, Vol. 17, Iss. 1, pp. 45-62 (jointly with R. Zhao)

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

“Institutional Dual Holdings and Expected Crash Risk: Evidence from Mergers Between Lenders and Equity Holders”, September 2024, Contemporary Accounting Research, Vol. 41, Iss. 3, pp. 1819-1850, doi: https://doi.org/10.1111/1911-3846.12966 (jointly with Z. Liu, J. Pittman and S. Yang)
“Strategic Press Release When Employee Unemployment Risk Is Better Insured”, March 2024, Journal of Accounting, Auditing and Finance, doi: https://doi.org/10.1177/0148558X241239352 (jointly with Y. Ding, Z. Liu and X. Wang)
“Auditor Technological Proximity Knowledge”, September 2023, The Accounting Review, Vol. 98, Iss. 5, pp. 1-29 (jointly with Y. He, J.-B. Kim and Z. Liu)
“Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investors’ Home Bias?", June 2021, Contemporary Accounting Research, Vol. 38, Iss. 4, pp. 2622-2658, doi: https://doi.org/10.1111/1911-3846.12700 (jointly with Y. He, Z. Liu and J. Pittman)
“When Dedicated Investors are Distracted: The Effect of Institutional Monitoring on Corporate Tax Avoidance", October-November 2021, Journal of Accounting and Public Policy, Vol. 40, Iss. 6, Article# 106873, doi: https://doi.org/10.1016/j.jaccpubpol.2021.106873 (jointly with Z. Liu and R. Wang)
“Gender Discrimination? Evidence from the Belgian Public Accounting Profession", December 2020, Contemporary Accounting Research, Vol. 38, No. 3, pp. 1509-1541, doi: https://doi.org/10.1111/1911-3846.12667 (jointly with K. Hardies and K., C. Lennox)
“The Impact of XBRL Adoption on Local Bias: Evidence from Mandated U.S. Filers", November-December 2020, Journal of Accounting and Public Policy, Vol. 39, Iss. 6, Article# 106767, doi: https://doi.org/10.1016/j.jaccpubpol.2020.106767 (jointly with Z. Liu, W. Qiang and B. Zhang)
“Information Processing Cost and Breadth of Ownership”, December 2019, Contemporary Accounting Research, Vol. 36, Iss. 4, pp. 2408-2436. (jointly with J.-B. Kim and Z. Liu)
“When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?", October 2019, Contemporary Accounting Research, Vol. 37, No. 3, pp. 1370-1399. (jointly with C. Lennox)
“;Does Social Performance Influence Breadth of Ownership?”, October/ November 2018, Journal of Business, Finance and Accounting, Vol. 45, Iss. 9/ 10, pp. 1164-1194 (jointly with J.-B. Kim and Z. Liu)
“The Oversight Role of Regulators: Evidence from SEC Comment Letters in the IPO Process", May 2017, Review of Accounting Studies, Vol. 22, Iss. 3, pp. 1229-1260 (jointly with Z. Liu)
“Accounting Misstatements Following Lawsuits Against Auditors", August 2014, Journal of Accounting & Economics, Vol. 57, Iss. 1, pp. 58-75 (jointly with C. Lennox)
“The Consequences of Protecting Audit Partners’ Personal Assets from the Threat of Liability", October - December 2012, Journal of Accounting and Economics, Vol. 54, Iss. 2-3, pp. 154-173 (jointly with C. Lennox)

Wei Li (Information Production and Acquisition, Corporate Sustainability, Research Methodology, Empirical Financial Accounting)

“Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies”, March 2025, Journal of Accounting Research, Vol. 63, Iss. 1, pp. 165-206, doi: https://doi.org/10.1111/1475-679X.12579 (jointly with X. Chang and H. Gao)
“Investor-Paid Credit Ratings and Managerial Information Disclosure”, March 2025, Management Science, Vol. 71, Iss. 3, pp. 2142-2169, doi: https://doi.org/10.1287/mnsc.2021.01914
“Do Political Connections Affect Stock Price Crash Risk? Firm-Level Evidence from China”, April 2017, Review of Quantitative Finance and Accounting, Vol. 48, Iss. 3, pp. 643-676, doi: 10.1007/s11156-016-0563-3 (jointly with L. Wang)

Xuanbo Li (Financial Institution; Environmental, Social, and Governance; Social Media)

"How Do Institutional Investors Facilitate Reporting Comparability? Evidence From Common Institutional Ownership in The United States”, March 2025, Contemporary Accounting Research, Vol. 42, Iss. 2, pp. 1176-1211, doi: https://doi.org/10.1111/1911-3846.13028 (jointly with Y. Lou, R. Wang and K. Zhou)
“Do Commercial Ties Influence ESG Ratings? Evidence from Moody's and S&P”, December 2024, Journal of Accounting Research, Vol. 62, Iss. 5, pp. 1901-1940, doi: https://doi.org/10.1111/1475-679X.12582 (jointly with Y. Lou and L. Zhang)

Jinzhi Lu (Limited Attention and its Application in Financial Reporting, Short Selling Regulations, and Coordination Games)

“Manipulation, Panic Runs, And the Short Selling Ban", January 2025, Journal of Economic Theory, Vol. 223, Article# 105939, doi: https://doi.org/10.1016/j.jet.2024.105939 (jointly with P. Gao and X. Jiang)
“Limited Attention: Implications for Financial Reporting", April 2022, Journal of Accounting Research, Vol. 60, Iss. 5, pp. 1991-2027, doi: https://doi.org/10.1111/1475-679X.12432

Satish Sahoo (Mergers & Acquisitions, Debt Contracting, Capital Markets)

"Busy Directors and Monitoring: Evidence From Goodwill Impairments", March 2025, Journal of Business Finance and Accounting, doi: https://doi.org/10.1111/jbfa.12867 (jointly with M. Mazboudi and M. Soliman)

Michael Shen (Labor and Accounting; Climate Change; Technology and Audit; Misconduct)

“How Does Artificial Intelligence Shape Audit Firms?”, May 2025, Management Science, Vol. 71, No. 5, pp. 3641-3666, doi: https://doi.org/10.1287/mnsc.2022.04040 (jointly with K. K. F. Law)
“The Information Content of Rating Action Reports: A Topic Modeling Approach”, June 2024, The British Accounting Review, Article# 101435, doi: https://doi.org/10.1016/j.bar.2024.101435 (jointly with J. Jiang and J. Kong)
"The SEC Revolving Door and Comment Letters", May 2023, Journal of Accounting and Public Policy, Vol. 42, Iss. 3, Article# 107080, doi: https://doi.org/10.1016/j.jaccpubpol.2023.107080 (jointly with S. T. Tan)
"Green New Hiring", September 2022, Review of Accounting Studies, Vol. 27, Iss. 3, pp. 986-1037, doi: https://doi.org/10.1007/s11142-022-09696-y (jointly with A. Darendeli and K. K. F. Law)

Qin Tan (The Pricing of Accounting Information, Market Efficiency, Firm Disclosures, Real Effects of Disclosures, Accounting Regulation)

“Winning Is Not Enough: Changing Landscapes of Earnings Surprises and The Market Reaction”, June 2025, Contemporary Accounting Research, Vol. 42, Iss. 2, pp. 1212-1242, doi: https://doi.org/10.1111/1911-3846.13034 (jointly with J. C. Heater, Y. Liu and F. Zhang)
“Does U.S. Immigration Policy Facilitate Financial Misconduct?”, June 2025, Journal of Accounting Research, doi: https://doi.org/10.1111/1475-679X.12627 (jointly with R. Dai, X. Dong and N. Shroff)
“EDGAR Implementation, Unionization, and Strategic Disclosure”, May 2025, The Accounting Review, Vol. 100, Iss. 3, pp. 1-34, doi: https://doi.org/10.2308/TAR-2023-0179 (jointly with D. Aobdia, L. Cheng and X. Wu)
“Asymmetric Inefficiency in the Market Response to Non-earnings 8-K Information”, June 2022, Contemporary Accounting Research, Vol. 39, Iss. 2, pp. 1389-1424, doi: https://doi.org/10.1111/1911-3846.12756 (jointly with X. Li)

Stephen Teng Sun (Accounting, Finance and Economics)

“Unintended Workplace Safety Consequences of Minimum Wages", November 2024, Journal of Public Economics, Vol. 239, Article# 105247, doi: https://doi.org/10.1016/j.jpubeco.2024.105247 (Jointly with Q. Liu, R. Lu and M. Zhang)
“Production Complementarity and Information Transmission Across Industries", May 2024, Journal of Financial Economics, Vol. 155, Article# 103812, doi: https://doi.org/10.1016/j.jfineco.2024.103812 (Jointly with M. C. Lee, T. Shi and R. Zhang)
“Trade and Management", July 2021, The Review of Economics and Statistics, Vol. 103, Iss. 3, pp. 443-460, doi: https://doi.org/10.1162/rest_a_00925 (Jointly with N. Bloom, N., K. Manova, J. V. Renen and Z. Yu)
“Do Corporate Income Tax Cuts Decrease Labor Share? Regression Discontinuity Evidence from China", May 2021, Journal of Development Economics, Vol. 150, Article# 102624, doi: https://doi.org/10.1016/j.jdeveco.2021.102624 (Jointly with B. Li and C. Liu)
“Transportation Infrastructure, Financial Constraint and County Industry Development: Evidence from China's National Trunk Highway System", July 2019, Management World, Vol. 7, pp. 78-88 & 203 (Jointly with C. Liu and C. Liu)
“Technological Links and Predictable Returns", November 2018, Journal of Financial Economics, Vol. 132, Iss. 3, pp 76-96 (Jointly with C. Lee, R. Wang and R. Zhang)
“Quantifying the Premium Externality of the Uninsured”, April 2016, Journal of the European Economic Association, Vol. 14, No. 2, pp. 405-437 (Jointly with C. Yannelis)
“Credit Constraints and Demand for Higher Education: Evidence from Financial Deregulation", March 2016, The Review of Economics and Statistics, Vol. 98, Iss. 1, pp. 12-24 (Jointly with C. Yannelis)

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

“Stakeholder Orientation and Accounting Conservatism: Evidence from State-Level Constituency Statutes”, May-June 2025, Journal of Accounting and Public Policy, Vol. 51, Article# 107295, doi: https://doi.org/10.1016/j.jaccpubpol.2025.107295 (jointly with S. Radhakrishnan and K. Wang)
"The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations", March 2025, European Accounting Review, Vol. 34, No. 1, pp. 397-426, doi: https://doi.org/10.1080/09638180.2023.2252022 (jointly with C. He, L. Su, Z. Wang and X. Zhu)
“Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations”, July 2023, The Accounting Review, Vol. 98, Iss. 4, pp. 217-245, doi: https://doi. org/10.2308/TAR-2019-0243 (jointly with J.-B. Kim, Y. Lin and Y. Ma)
“Exogenous Loss of Analyst Coverage and Choice of Audit Quality", March 2023, Accounting Horizons, Vol. 37, Iss. 1, pp. 71-92, doi: https://doi.org/10.2308/HORIZONS-2020-070 (jointly with S. Fung, L. Zhang and K. Zhu)
“Language and Management Forecasts Around the World", Spring 2022, Contemporary Accounting Research, Vol. 39, No. 1, pp. 50-86, doi: https://doi.org/10.1111/1911-3846.12718 (Jointly with Y. Guan, F. Wong and X. Xin)
“The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine", January 2021, The Accounting Review, Vol. 96, Iss. 1, pp. 325-348, doi: https://doi.org/10.2308/tar-2017-0425 (Jointly with Y. Kim, L. Su, and H. Wu)
“Why Do Banks Favor Employee-Friendly Firms? A Stakeholder-Screening Perspective", December 2020, Organization Science, Vol. 32, No. 3, pp. 605-624, doi: https://doi.org/10.1287/orsc.2020.1400 (Jointly with C. Qian, D. Crilly and K. Wang)
“Customers’ Risk Factor Disclosures on Suppliers’ Investment Efficiency”, July, Summer 2019, Contemporary Accounting Research, Vol. 36, Iss. 2, pp. 773-804 (Jointly with T. T. Chiu and J.-B. Kim)
“Institutional Ownership, Peer Pressure, and Voluntary Disclosures", July 2018, The Accounting Review, Vol. 93, No. 4, pp. 283-308 (Jointly with Y. Lin and Y. Mao)
“Special Purpose Entities and Bank Loan Contracting", January 2017, Journal of Banking and Finance, Vol. 74, pp. 133-152 (Jointly with J.-B. Kim and B. Y. Song)
“CEO Overconfidence and Stock Price Crash Risk", January 2016, Contemporary Accounting Research, Vol. 33, Iss. 4, pp. 1720-1749 (Jointly with J.-B.Kim and L. Zhang)
“Customers’ Capital Market Information Quality and Suppliers’ Performance", October 2014, Production and Operations Management, Vol. 23, No. 10, pp. 1690-1705 (Jointly with S. Radhakrishnan and Y. Zhang)
“Measuring Investors' Assessment of Earnings Persistence: Do Investors See Through Smoothed Earnings?", May 2014, Review of Quantitative Finance and Accounting, 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?", September 2011, Accounting and Finance, Vol. 51, Iss. 3, pp. 787-808 (Jointly with P. Sengupta)

Jing Wen (Financial Accounting, Financial Regulations, Financial Institutions, Corporate Disclosure, Business Consolidation, and Shareholder Protection)

“Does Aggregate Insider Trading Predict Stock Returns in China?", April 2019, International Journal of Finance and Economics, Vol. 24, Iss. 2, pp. 922-942 (jointly with Q. He and B. Cheng)

Forestor Wong (Activist Short Selling, Corporate Governance, Hedge Fund Activism, Local Information Advantage)

“What Board-Level Control Mechanisms Changed in Banks Following The 2008 Financial Crisis? A Descriptive Study”, June 2025, Accounting, Organizations and Society, Vol. 114, Article# 101596, doi: https://doi.org/10.1016/j.aos.2025.101596 (jointly with S. X. Li, S. Rajgopal and S. Srinivasan)
“Short Squeezes After Short-Selling Attacks”, June 2025, Journal of Accounting Research, Vol. 63, Iss. 3, pp. 1187-1236, doi: https://doi.org/10.1111/1475-679X.12595 (jointly with L. Strice-Lawrence and W. Zhao)
“The Firm Next Door: Using Satellite Images to Study Local Information Advantage", May 2021, Journal of Accounting Research, Vol. 59, Iss. 2, pp. 713-750, doi: https://doi.org/10.1111/1475-679X.12360 (jointly with J. K. Kang and L. Stice-Lawrence)
“Wolves at the Door: A Closer Look at Hedge Fund Activism", Management Science, Vol. 66, Iss. 6, pp. 2347-2371
“Is there a Quid Pro Quo between Hedge Funds and Sell-Side Equity Analysts?", September 2019, Journal of Portfolio Management, Vol. 45, Iss. 6, pp. 117-132, doi: https://doi.org/10.3905/jpm.2019.45.6.117 (jointly with A. Klein and A. Saunders)
"Mandatory Disclosure and Individual Investors: Evidence from the Jobs Act", January 2015, Washington University Law Review, Vol. 93, Iss. 2, pp. 293-334 (jointly with C. Honigsberg and R. J. Jackson)

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

“Cross-Border Regulatory Enforcement and Firms’ Asymmetric Cost Behavior”, February 2025, Journal of International Accounting Research, doi: https://doi.org/10.2308/JIAR-2024-022 (jointly with C. S. P., Dak-Adzaklo, J. Xede and T. H. Y. Yeung)
“Debt Choice in the Regulated Competition Era", April 2024, Journal of International Money and Finance, Vol. 142, Article# 103045, doi: https://doi.org/10.1016/j.jimonfin.2024.103045 (jointly with C. S. P. Dak-Adzaklo and A. W. Y. Lo)
“Corporate Governance Reforms, Societal Trust, and Corporate Financial Policies", February 2024, Journal of Corporate Finance, Vol. 84, Article# 102507, doi: https://doi.org/10.1016/j.jcorpfin.2023.102507 (jointly with C. S. P. Dak-Adzaklo)
“Can Mandatory Dual Audit Reduce the Cost of Equity? Evidence from China", 2022, Accounting and Business Research, Vol. 52, No. 3, pp. 291-320, doi: https://doi.org/10.1080/00014788.2020.1870432 (jointly with R. Zhang, A. W. Y. Lo and G. Tian)
“Does Availability of Audit Partners Affect Audit Quality? Evidence from China", April 2022, Journal of Accounting, Auditing and Finance, Vol. 37, Iss. 2, pp. 407-439, doi: https://doi.org/10.1177/0148558X19893860 (jointly with A. Lo, and K. Lin)
“Positive Spillover Effect and Audit Quality: a Study of Cancelling China’s Dual Audit System", March 2021, Accounting and Finance, Vol. 61, Iss. 1, pp. 205-239, doi: https://doi.org/10.1111/acfi.12563 (jointly with R. Zhang, G. Tian and M. Fonseka)
“An Examination of Labor Unions and Firm’s Tax Ethical Behavior in the USA", June 2020, Asian Journal of Business Ethics, Vol. 9, Iss. 1, pp. 93-120, doi: https://doi.org/10.1007/s13520-020-00101-y (jointly with L. Lei and C. Kim)
“The Influence of Institutional Regulatory Pressure on Nonprofit Hospital Audit Quality", December 2018, Journal of Governmental & Nonprofit Accounting, Vol 7, No. 1, pp. 1-23 (jointly with M. McGowan, S. H. Chan, Y. V. Yurova and C. Liu)
“The Impact of Litigation Risk on The Association between Audit Quality and Auditor Size: Evidence from China", October 2018, Journal of International Financial Management and Accounting, Vol. 29, Iss. 3, pp. 280-311 (jointly with M. Firth and A. Lo)
“Silence is Golden? Evidence from Disclosing Related-Party Transactions in China", September - October 2016, Journal of Accounting and Public Policy, 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", June 2015, Journal of International Financial Management and Accounting, Vol. 26, Iss. 2, pp. 188-222 (jointly with A. Lo and M. Firth)
“Are Related-party Sales Value-adding or Value-destroying? Evidence from China”, February 2015, Journal of International Financial Management and Accounting, 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", Fall 2014, Journal of International Accounting Research, 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", Spring/March 2012, Contemporary Accounting Research, 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", November 2011, Journal of Accounting and Public Policy, 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", Fall 2010, The Journal of the American Taxation Association, 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", April 2010, Journal of Corporate Finance, 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", September - October 2007, International Tax Journal, 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", December 2005, Journal of Business Ethics, Vol. 62, No. 4, pp. 367-381 (jointly with M. Firth and P. L. L. Mo )

Haibin Wu (Financial Reporting, Corporate Finance)

“The Impact of Managerial Myopia on Cybersecurity: Evidence from Data Breaches”, September 2024, Journal of Banking & Finance, Vol, 166, Article# 107254, doi: https://doi.org/10.1016/j.jbankfin.2024.107254 (jointly with W. Chen, X. Li and L. Zhang)
“The Spillover Effect of Shareholder Activism: Evidence on Firm Reporting”, September-October 2022, Journal of Accounting and Public Policy, Vol. 41, Iss. 5, p. 106980, doi: https://doi.org/10.1016/j.jaccpubpol.2022.106980 (jointly with H. Tien, W. Chen, and J.-B. Kim)
“Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures", May 2021, The Accounting Review, Vol. 96, Iss. 3, pp. 165-190, doi: https://doi.org/10.2308/TAR-2017-0655 (jointly with W. Chen and L. Zhang)
“Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity”, May 2021, Journal of Business Ethics, Vol. 170, Iss. 3, pp. 557-576, doi: https://doi.org/10.1007/s10551-019-04378-3 (jointly with X. Li, J.-B. Kim and Y. Yu)
“The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine", January 2021, The Accounting Review, Vol. 96, Iss. 1, pp. 325-348, doi: https://doi.org/10.2308/tar-2017-0425 (jointly with Y. Kim, L. Su and Z. Wang)
“Employment Protection and Corporate Cash Holdings: Evidence from China's Labor Contract Law", July 2018, Journal of Banking and Finance, 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", March 2017, Review of Accounting Studies, Vol. 22, Iss. 1, pp. 320-360 (jointly with Y. Gao, J.-B. Kim and D. Tsang)
“Entry Regulation and International Trade", February 2017, Applied Economics Letters, Vol. 24, Iss. 3, pp. 182-185 (jointly with Q. Wang, J. Xu and J. Pang)
“Ability-Heterogeneity, Entrepreneurship, and Economic Ggrowth", March 2010, Journal of Economic Dynamics and Control, Vol. 34, No. 3, pp. 522-541, doi: https://doi.org/10.1016/j.jedc.2009.10.007 (Jointly with N. Jiang and P. Wang)
“Distance to Frontier, Intellectual Property Rights, and Economic Growth”, March 2010, Economics of Innovation and New Technology, Vol. 19, No. 2, pp. 165-183
“Financial Markets, Financial Dependence, and The Allocation of Capital", May 2009, Journal of Banking and Finance, Vol. 33, No. 5, pp. 810-818, doi: https://doi.org/10.1016/j.jbankfin.2008.09.015 (jointly with J. Pang)
“Entry Barriers and Markup Ratios: Evidence from OECD Countries", January 2009, Applied Economics Letters, Vol. 16, No. 2, pp. 125-130, doi: https://doi.org/10.1080/13504850601018122
"Wavelet Estimation of Time Series Regression with Long Memory Processes", December 2006, Economics Bulletin, Vol. 3, No. 33, pp. 1-10

Ha Yoon Yee (Corporate Governance, Corporate Disclosure, Financial Reporting, Capital Markets)

“Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices", The Accounting Review, Vol. 97, Iss. 4, pp. 105-129, doi: https://doi.org/10.2308/TAR-2019-0398 (Jointly with J. Black, C. G. Ham and M. D. Kimbrough)

Kelvin Yeung (Corporate Disclosure, Securities Regulation, Behavioral Economics)

“The Effect of Managers on Systematic Risk", February 2024, Management Science, Vol. 70, Iss. 2, pp. 815-833, doi: https://doi.org/10.1287/mnsc.2023.4710 (Jointly with A. Schoar and L. Zuo)
“Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers”, June 2022, Contemporary Accounting Research, Vol. 39, Iss. 2, pp. 1510-1214, doi: https://doi.org/10.1111/1911-3846.12739 (Jointly with M. Hanlon and L. Zuo)

Yangxin Yu (Financial Reporting and Executive Compensation)

"The Impact of Local Corruption on Firms' Narrative R&D Disclosures", September 2025, Journal of Corporate Finance, Vol. 94, Article# 102841, doi: https://doi.org/10.1016/j.jcorpfin.2025.102841 (jointly with R. Huang, X. Jiang, L. L. Li and L. Y. Lu)
"Business Strategy and CEO Pay Duration”, June 2025, Accounting & Finance, Vol. 65, Iss. 2, pp. 1722-1752, doi: https://doi.org/10.1111/acfi.13384 (jointly with Z. Gu, R. Ding and W. Ding)
"Managerial Sentiment and Short-Term Operating Decisions: Evidence from Terrorist Attacks”, May 2025, Contemporary Accounting Research, doi: https://doi.org/10.1111/1911-3846.13047 (jointly with X. Chen, Y. Gao and R. Huang)
"Cartelization and Expected Crash Risk: Evidence from Global Leniency Laws”, February 2025, Journal of Business Finance and Accounting, doi: https://doi.org/10.1111/jbfa.12854 (jointly with D. Wang, J.-B. Kim and L. Y. Lu)
“Patent Litigation and Narrative R&D Disclosures: Evidence from the Adoption of Anti-Troll Legislation", January 2025, Research Policy, Vol. 54, Iss. 1, Article# 105127; doi: https://doi.org/10.1016/j.respol.2024.105127 (jointly with R. Huang, J.-B. Kim and L. Lu)
"Government Spending and CEO Equity Incentives: Evidence from Changes in U.S. Senate Committee Chairs”, November-December 2024, Journal of Accounting and Public Policy, Vol. 48, Article# 107263, doi: https://doi.org/10.1016/j.jaccpubpol.2024.107263 (jointly with X. Jiang, J. B. Kim and L. Y. Lu)
“CEO Equity Incentive Duration and Expected Crash Risk", November 2024, British Accounting Review, Vol. 56, Iss. 6, Article# 101265, doi: https://doi.org/10.1016/j.bar.2023.101265 (jointly with Z. Gu and Y. Lu)
Local Community’s Social Capital and CEO Pay Duration”, October 2024, Journal of Business Finance and Accounting, Vol. 51, Iss. 9-10, pp. 2304-2335, doi: https://doi.org/10.1111/jbfa.12781 (jointly with J.-B. Kim, Z. Gu and L. Lu)
"Economic Policy Uncertainty and Firms’ Non-GAAP Reporting”, July 2024, European Accounting Review, Vol. 33, No. 5, pp. 1723-1746, doi: https://doi.org/10.1080/09638180.2024.2368721 (jointly with X. Chen, X. Jiang and L. Y. Lu)
“PCAOB International Inspections and the Market Value of Cash Holdings", March 2024, Journal of International Accounting Research, Vol. 23, Iss. 1, pp. 169-198, doi: https://doi.org/10.2308/JIAR-2022-047 (jointly with Y. Liu and X. Zhu)
“Workforce Diversity and Financial Statement Readability", April 2023, Accounting and Finance, Vol. 63, Suppl. 1, pp. 1599-1631, doi: https://doi.org/10.1111/acfi.13056 (jointly with L. Li, L. Y. Lu and Y. Wang)
“CEO Inside Debt and Employee Workplace Safety", January 2023, Journal of Business Ethics, Vol. 182, Iss. 1, pp. 159-175, doi: https://doi.org/10.1007/s10551-021-05033-6 (jointly with X. Wu and Y. Li)
“Local Political Corruption and Firm’s Non-GAAP Reporting", October 2021, Journal of Corporate Finance, Vol. 70, Article# 102071, doi: https://doi.org/10.1016/j.jcorpfin.2021.102071 (Jointly with X. Chen, X. Jiang and L. Y. Lu)
“Distracted Institutional Investors and Audit Risk", September 2021, Accounting and Finance, Vol. 61, Iss. 3, pp. 3855-3881, doi: https://doi.org/10.1111/acfi.12718 (Jointly with J. Yang and H. Wu)
“Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity”, May 2021, Journal of Business Ethics, Vol. 170, Iss. 3, pp. 557-576, doi: https://doi.org/10.1007/s10551-019-04378-3 (Jointly with X. Li., J.-B. Kim and H. Wu)
“Financial Statement Comparability and Managerial Use of Corporate Resources”, April 2021, Accounting and Finance, Vol. 61 (Supplement), pp. 1697-1742, doi: https://doi.org/10.1111/acfi.12642 (Jointly with J.-B. Kim, L. Li and L. Y. Li)
“The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment", February 2021, The Accounting Review, Vol. 96, Iss. 6, pp. 427-449, doi: https://doi.org/10.2308/tar-2017-0697 (Jointly with J. Yang and L. Zheng)
“Distracted Passive Institutional Shareholders and Firm Transparency", March 2020, Journal of Business Research, Vol. 110, pp. 347-359 (Jointly with X. Xue and J. Zhang)
“Business Strategy and Corporate Social Responsibility", March 2020, Journal of Business Ethics, Vol. 162, Iss. 2, pp. 359-377 (Jointly with Y. Yuan, Y. Lu and G. Tian)
“Financial Analyst Coverage and Corporate Social Performance: Evidence from Natural Experiments", December 2019, Strategic Management Journal, Vol. 40, Iss. 13, pp. 2271-2286 (Jointly with C. Qian and Y. Lu)
“Local Social Environment, Firm Tax Policy, and Firm Characteristics", August 2019, Journal of Business Ethics, Vol. 158, Iss. 2, pp. 487-506 (Jointly with Z. Gao and Y. Lu)
“Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage", July 2019, The Accounting Review, Vol. 94, No. 4, pp. 345-364 (Jointly with J.-B. Kim and L. Lu)
“CEO Ability and Corporate Social Responsibility", June 2019, Journal of Business Ethics, Vol. 157, Iss. 2, pp. 391-411 (Jointly with Y. Yuan, G. L. Tian and L. Y. Lu)
“Further Evidence on the Effect of Regulation on the Exit of Small Auditors from the Audit Market and Resulting Audit Quality", November 2018, Auditing: A Journal of Practice & Theory, Vol. 37, Iss. 4, pp. 95-115 (Jointly with N. Fargher and A. Jiang)
“Corporate Social Responsibility Disclosure and the Value of Cash Holdings", December 2017, European Accounting Review, Vol. 26, Iss. 4, pp. 729-753 (Jointly with L. Lu and G. Shailer)
“Investment-Related Pressure and Audit Risk", August 2017, Auditing: A Journal of Practice & Theory, Vol. 36, No. 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", April 2017, Strategic Management Journal, 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", October 2016, European Accounting Review, Vol. 25, Iss. 4, pp. 793-814 (Jointly with J. Zhang)
“Financial Statement Comparability and Expected Crash Risk", April-May 2016, Journal of Accounting and Economics, Vol. 61, Iss. 2-3, pp. 294-312 (Jointly with J.-B. Kim, L. Li and L. Lu)
“Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions", January 2015, The Accounting Review, Vol. 90, Iss. 1, pp. 147-174. (Jointly with L. H. Chan, K. C. W. Chen and T. Y. Chen)
“Analysts’ Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control", 2015, Journal of Business Finance and Accounting, Vol. 42, Iss. 5-6, pp. 635-664 (Jointly with Q. Mao)
“Transparency and Financing Choices of Family Firms", 2014, Journal of Financial and Quantitative Analysis, Vol. 49, Iss. 2, pp. 381-408 (Jointly with T. Chen and S. Dasgupta)
“How do Auditors Perceive CEO’s Risk-Taking Incentives", 2014, Accounting and Finance, Vol. 54, Iss. 4, pp. 1157-1181 (Jointly with N. Fargher and A. Jiang)
“The Effects of Firm-initiated Clawback Provisions on Earnings Quality and Auditor Behavior", October-December 2012, Journal of Accounting and Economics, Vol. 54, Iss. 2-3, pp. 180-196 (Jointly with L. Chan, K. Chen and T. Chen)

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

“Bogging Down Investors: An Unintended Consequence of Litigation Risk”, March 2025, Contemporary Accounting Research, doi: https://doi.org/10.1111/1911-3846.13027 (jointly with S. Fu, K. Wang and L. Zhang)
“Managerial Liability and Corporate Innovation: Evidence from a Legal Shock", August 2021, Journal of Corporate Finance, Vol. 69, doi: https://doi.org/10.1016/j.jcorpfin.2021.102022 (jointly with Y. Guan, L. Zhang and H. Zou)
“大股东减持计划新规的经济影响与新交易模式研究 The Economic Consequence of Large Shareholders' Stock Reduction Plan and New Trading Patterns", June 2021, 会计研究Accounting Research, Iss. 6, pp. 104-118 (jointly with 朱茶芬 and 陈俊)
“The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment", February 2021, The Accounting Review, Vol. 96, Iss. 6, pp. 427-449, doi: https://doi.org/10.2308/tar-2017-0697 (jointly with J. Yang and Y. Yu)
“Foreign Ownership and Auditor Choice", July-August 2014, Journal of Accounting and Public Policy, 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", November-December 2013, Journal of Accounting and Public Policy, Vol. 32, Iss. 6, pp. 435-455 (jointly with E, C, Chang and J. Xu)
“The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence ", November 2012, The Accounting Review, Vol. 87, No. 6, pp. 2061-2094 (jointly with J.-B. Kim and X. H. Liu)
“Executive Stock Options and Manipulated Stock-Price Performance", September 2012, International Review of Finance, Vol. 12, Iss. 3, pp. 249-281 (jointly with X. Zhou)
“Reporting Incentives for Accounting Conservatism, Evidence from Asset and Equity Tunneling", September 2012, Pacific Accounting Review, 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", February 2011, Journal of Accounting and Economics, 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”, February-April 2003, Accounting, Organisations and Society, Vol. 28, Iss. 2-3, pp. 251-286 (jointly with K. A.Merchant and W. Van der Stede)

Kevin Zhu (Auditing, Financial Reporting, Corporate Governance)

"The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations", March 2025, European Accounting Review, Vol. 34, No. 1, pp. 397-426, doi: https://doi.org/10.1080/09638180.2023.2252022 (jointly with C. He, L. Su and Z. Wang)
"Cross-Border Cooperation and Tax Avoidance of U.S. Cross-Listed Firms”, February 2025, Journal of International Financial Management and Accounting, Vol. 36, Iss. 1, pp. 144-183, doi: https://doi.org/10.1111/jifm.12221 (jointly with D. Yang and G. Zhou)
"Say-on-Pay Laws and Financial Reporting Quality Around the World: Evidence from a Natural Experiment”, Spring 2025, Journal of International Accounting Research, Vol. 24, Iss. 1, pp. 47-70, doi: https://doi.org/10.2308/JIAR-2022-050 (jointly with C. He, H. Shi and G. Zhou)
"Participation and Upgrading Along Global Value Chains: The Role of Audit Oversight”, December 2024, Journal of International Business Studies, Vol. 55, Iss. 9, pp. 1128-1149, doi: https://doi.org/10.1057/s41267-024-00719-1 (jointly with S. Liu, L. Su and F. Wu)
“The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation", May 2024, Journal of Accounting Research, Vol. 62, Iss. 2, pp. 589-634, doi: https://doi.org/10.1111/1475-679X.12519 (jointly with G. De Franco, Y. Guan, and Y. Zhou)
“Dance with Wolves: Firm-Level Political Risk and Mergers and Acquisitions", May 2024, Review of Quantitative Finance and Accounting, Vol. 63, pp. 715-752, doi: https://doi.org/10.1007/s11156-024-01274-4 (jointly with X. Chen, H. Shi and G. Zhou)
“PCAOB International Inspections and the Market Value of Cash Holdings", March 2024, Journal of International Accounting Research, Vol. 23, Iss. 1, pp. 169–198, doi: https://doi.org/10.2308/JIAR-2022-047 (jointly with Y. Liu and Y. Yu)
“Internal Takeover Laws and Corporate Cash Holdings", Journal of International Financial Management and Accounting, October 2023, Vol. 34, Iss. 3, pp. 633-670, doi: https://doi.org/10.1111/jifm.12175 (jointly with D. Yang and Z. Su)
“The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations", September 2023, European Accounting Review, doi: https://doi.org/10.1080/09638180.2023.2252022 (jointly with C. He, L. Su and Z. Wang)
“Exogenous Loss of Analyst Coverage and Choice of Audit Quality", March 2023, Accounting Horizons, Vol. 37, Iss. 1, pp. 71-92, doi: https://doi.org/10.2308/HORIZONS-2020-070 (jointly with S. Fung, Z. Wang, L. Zhang)
“Insider Ownership and Stock Price Crash Risk Around the Globe", April 2022, Pacific-Basin Finance Journal, Vol. 72, p. 101714, doi: https://doi.org/10.1016/j.pacfin.2022.101714 (jointly with G. Hu, Y. Liu, J. Wang and G. Zhou)
“Do Individual Auditors have Their Own Styles? Evidence from Clients’ Financial Statement Comparability in China", September 2021, Accounting Horizons, Vol. 35, Iss. 3, pp. 187-215, doi: https://doi.org/10.2308/HORIZONS-18-002 (jointly with H. Shi, W. Wen and G. Zhou)
“The Dark Side of Mandatory IFRS Adoption: Does IFRS Adoption Deteriorate Accrual Reliability?" August 2021, The International Journal of Accounting, Vol. 56, No. 4, p. 2150016, doi: https://doi.org/10.1142/S1094406021500165 (Jointly with J.-B. Kim, Y. Liu and H. Shi)
“PCAOB International Inspections and Merger and Acquisition Outcomes", August 2020, Journal of Accounting and Economics, Vol. 70, Iss. 1, p. 101318, doi: https://doi.org/10.1016/j.jacceco.2020.101318 (Jointly with Y. Kim, L. Su and G. Zhou)
“Political Institutions, Stock Market Liquidity and Firm Dividend Policy: Some International Evidence", December 2019, Journal of Contemporary Accounting and Economics, Vol. 16, Iss. 1, Article# 100180, doi: https://doi.org/10.1016/j.jcae.2019.100180 (Jointly with K. Lai, W. Saffar and Y. Liu )
“CEO Tenure and Corporate Social Responsibility Performance", February 2019, Journal of Business Research, Vol. 95, pp. 292-302 (Jointly with W. Chen and G. Zhou)
“Does the PCAOB International Inspection Program Improve Audit Quality for Non-US-Listed Foreign Clients?", August 2017, Journal of Accounting and Economics, 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?", June 2017, Review of Accounting Studies, Vol. 22, Iss. 2, pp. 715-752 (Jointly with Y. Kim and L. Su)
“Monitor Objectivity with Important Clients: Evidence from Auditor Opinions around the World”, April 2016, Journal of International Business Studies, 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", August 2013, Auditing: A Journal of Practice & Theory, Vol. 32, No. 3, pp. 1-30 (Jointly with F. A. Gul and G. Zhou)
“Client Importance and Auditor Independence: The Effect of the Asian Financial Crisis", Dececember 2012, Australian Accounting Review, Vol. 22, Iss. 4, pp. 371-384 (Jointly with G. Zhou)
“Managerial Ownership, Board Monitoring and Firm Performance in a Family-Concentrated Corporate Environment", September 2012, Accounting and Finance, Vol. 52, Iss. 4, pp. 1061-1081 (Jointly with P. Cheng and L. Su)
“Price Divergence from Fundamental Value and the Value Relevance of Accounting Information", Fall-Sept 2010, Contemporary Accounting Research, Vol. 27, Iss. 3, pp. 829-854 (Jointly with S. Fung and L. Su)