Refereed Academic Journal Publications

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

  • “Educate to Innovate: STEM Directors and Corporate Innovation”, January 2022, Journal of Business Research, Vol. 138, pp. 229-238, doi: ttps://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, p.101991, doi: http://dx.doi.org/10.2139/ssrn.3394379 (Published Online) (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, p. 2150016, doi: https://doi.org/10.1142/S1094406021500165 (Published Online) (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 Derivatives Usage, Information Environment, and Stock Price Crash Risk”, May 2021, European Accounting Review, doi: http://dx.doi.org/10.2139/ssrn.3262842 (Published Online) (Jointly with Y. Si, C. Xia and L. Zhang)
  • “Does Real Earnings Smoothing Reduce Investors’ Perceived Risk?”, April 2021, Journal of Business Finance and Accounting, doi: http://dx.doi.org/10.2139/ssrn.3394376 (Published Online) (Jointly with J. Wang and X. 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, p. 106822, doi: https://doi.org/10.1016/j.jaccpubpol.2021.106822 (Published Online) (Jointly with J. Chen, H. Hong and I. Ryou)
  • “Shorting Activity and Stock Return Predictability: Evidence from a Mandatory Disclosure Shock”, March 2021, Financial Management, doi: https://doi.org/10.1111/fima.12351 (Published Online) (Jointly with P. A. Griffin, H. A. Hong and I. Kalcheva)
  • “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)
  • “Corporate Social Resonsibiltiy 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)
  • “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.” Contemporary Accounting Research, Fall 2019, 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.", Journal of Banking and Finance, September 2019, 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."August 2019, Journal of Corporate Finance, Vol. 60, doi: https://doi.org/10.1016/j.jcorpfin.2019.101498. (Published Online) (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 EconomicsVol. 69, Iss. 1, p. 101260, doi: https://doi.org/10.1016/j.jacceco.2019.101260. (Published Online) (jointly with T.-S. Hsieh, R. R. Wang and Z. Wang) 
  • “Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs ." August 2019, Journal of Accounting, Auditing and Financedoi: https://doi.org/10.1177/0148558X19868114 (Published Online) (jointly with J. Lee and J. C. Park)
  • “Customers' Risk Factor Disclosures on Suppliers' Investment Efficiency.", Contemporary Accounting Research, July 2019, 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." The Accounting Review, July 2019, 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", Accounting and Finance, June 2019, 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." Journal of International Accounting, Auditing and Taxation, March 2019, Vol. 34, pp. 91-107 (jointly with J. Hu)
  • “Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership.”  Journal of International Business Studies, February 2019, Vol. 50, Iss. 1, pp. 83-110 (jointly with M. Pevzner and X. Xiangang)
  • “XBRL and Expected Crash Risks.” Journal of Accounting and Public Policy, January - February 2019, Vol. 38, Iss. 1, pp. 31-52 (jointly with Y. Zhang and Y. Guan)
  • “Does Social Performance Influence Breadth of Ownership?” Journal of Business, Finance and Accounting, October/ November 2018, Vol. 45, Iss. 9/ 10, pp. 1164-1194 (jointly with B. Li and Z. Liu)
  • “XBRL Adoption and Bank Loan Contracting: Early Evidence", Journal of Information System, Summer 2018, Vol. 32, Iss. 2, pp. 47-69 (jointly with G. Chen, J. H. Lim and J. Zhou)
  • “Do STEM-Educated Boards Contribute to Innovation Activities in Large Companies? " IEEE Engineering Management Review, November 2018, 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.", Contemporary Accounting Research, October 2018, Vol. 35, No. 4, pp. 2191-2224 (jointly with T. T. Chiu and Y. Guan)
  • “Foreign Institutional Investors and Stock Return Comovement", Frontiers of Business Research in China, September 2018, Vol. 12, pp. 1-31 (jointly with L. Jiang and L. Pang)
  • “Are Offshore Firms Less Conservative in Financial Reporting? International Evidence.", Journal of International Financial Management and Accounting, June 2018, Vol. 29, Iss. 2, pp. 131-165 (jointly with T. Li)
  • “Does Information Technology Reputation Affect Bank Loan Terms?", The Accounting Review, May 2018, Vol. 93, Iss. 3, pp. 185-211 (jointly with B. Y. Song and T. Stratopoulos)
  • “Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk", The Accounting Review, May 2018, Vol. 93, Iss. 3, pp. 105-131 (jointly with D. Chen, O. Z. Li and S. Liang)
  • “Operations in Offshore Financial Centers and Loan Syndicate Structure." Journal of Empirical Finance, January 2018, Vol. 45, pp. 157-180 (jointly with W. Ge, T. Li and Y. Li)
  • “Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence.", Journal of Accounting Research, December 2017, Vol. 55, Iss. 5, pp. 1167-1212 (jointly with H. Hong and M. Welker)
  • “Analyst Forecast Accuracy and Media Independence", Financial Management, December 2017, Vol. 46, Iss. 4, pp. 1012-1051 (jointly with L. Li and H. Zhang)
  • “Earnings Smoothing: Does It Exacerbate or Constrain Stock Price Crash Risk", Journal of Corporate Finance, February 2017, Vol. 42, pp. 36-54 (jointly with C. Chen and L. Yao)
  • “Go Before the Whistle Blows: An Empirical Analysis of Director Turnover and Financial Fraud", Review of Accounting Studies, March 2017, Vol. 22, Iss. 1, pp. 320-360 (jointly with Y. Gao, D. Tsang and H. Wu)
  • “Special Purpose Entities and Bank Loan Contracting”, Journal of Banking and Finance, January 2017, Vol. 74, pp. 133-152 (jointly with B. Y. Song and Z. Wang)
  • “Price Discovery in the CDS Market: The Informational Role of Equity Short Interest.” Review of Accounting Studies, December 2016, Vol. 21, Iss. 4, pp. 1116-1148 (jointly with P. Griffin and H. Hong)
  • “Accounting Conservatism and Stock Price Risk: Firm-Level Evidence", Contemporary Accounting Research, March 2016, Vol. 33, No. 1, pp. 412-441 (jointly with J. B. Kim)
  • “CEO Overconfidence and Stock Price Crash Risk.” Contemporary Accounting Research, January 2016, Vol. 33, Iss. 4, pp. 1720-1749 (jointly with Z. Wang and L. Zhang)
  • “Financial Statement Comparability and Expected Crash Risk", Journal of Accounting and Economics, April-May 2016, Vol. 61, Iss. 2-3, pp. 294-312 (jointly with L. Li, L. Lu and Y. Yu)
  • “Offshore Operations and Bank Loan Contracting: Evidence from Firms that Set Up Subsidiaries in Offshore Financial Centers.” Journal of Corporate Finance. April 2016, Vol. 37, pp. 335-355 (Jointly with W. Ge, T. Li and Y. Li)
  • “Can Media Exposure Increase Stock Price Efficiency in China and Why?” China Journal of Accounting Research, June 2016, Vol. 9, Iss. 2, pp. 88-114 (the lead article of the issue) (jointly with Z. Yu and H. Zhang)
  • “CEO Option Compensation and Systemic Risk in the Banking Industry.” Asia-Pacific Journal of Accounting and Economics, June 2016, Vol. 23, No. 2, pp. 131-160 (the lead article of the issue) (jointly with L. Li, M. L.Z. Ma, and F. M. Song)
  • “Financial Development and the Cost of Equity Capital: Evidence from China.” China Journal of Accounting Research, December 2015, Vol. 8, Iss. 4, pp. 243-277 (the lead article of the issue) (jointly with M. L.Z. Ma and H. Wang)
  • “Earnings Performance of Major Customers and Bank Loan Contracting with Suppliers.” Journal of Banking and Finance, October 2015, Vol. 59, pp. 384-398 (jointly with B. Song and Y. Zhang)
  • “Foreign Versus Domestic Institutional Investors in Emerging Markets: Who Contributes More to Firm-Specific Information Flow?”, China Journal of Accounting Research, March 2015, Vol. 8, Iss. 1, pp. 1-23 (jointly with J. B. Kim)
  • “Are Related Party Sales Value Adding or Value Destroying? Evidence from China”, Journal of International Financial Management and Accounting, February 2015, Vol. 26, Iss. 1, pp. 1-38 (jointly with J. B. Kim and A. W. Y. Lo)
  • “Boards, Takeover Protection, and Real Earnings Management.” Review of Quantitative Finance and Accounting, November 2014, Vol. 43, No. 4, pp. 651-682. (jointly with W. Ge)
  • “Financial Reporting Opacity and Expected Crash Risk: Evidence from Option Implied Volatility Smirks”, Contemporary Accounting Research, September 2014, Vol. 31, No. 3, pp. 851-875 (jointly with J.-B. Kim)
  • “The Influence of Ownership Structure, Analyst Following, and Institutional Infrastructure on Stock Price Informativeness, Accounting and Finance, September 2014, Vol. 54, Iss. 3, pp. 885-919.  (jointly with  L. Jiang and L. Pang)
  • “International Financial Reporting Standards, Institutional Infrastructure, and Implied Cost of Equity Capital Around the World”, Review of Quantitative Finance and Accounting, April 2014, Vol. 42, Iss. 3, pp. 469-507 (jointly with H. Shi and J. Zhou)
  • “Real Earnings Management and the Cost of New Corporate Bonds”, Journal of Business Research, April 2014, Vol. 67, Iss. 4, pp. 641-647 (jointly with W. Ge)
  • “Offshore Operations, Tax Avoidance, and Firm-Specific Information Flows: International Evidence”, Journal of International Financial Management and Accounting, February 2014, Vol. 25, Iss. 1, pp. 38-89. (jointly with T. Li)
  • “Real Earnings Management and Cost of Capital”, Journal of Accounting and Public Policy, November - December 2013, Vol. 32, Iss. 6, pp. 518-543. (jointly with B. C. Sohn)
  • “Incentives for Asymmetric Disclosure and Firm-Specific Information Flows'”, Journal of Banking and Finance, September 2013, Vol. 37, Iss. 9, pp. 3562-3576. (jointly with L. Jiang and L. Pang)
  • “Auditor Size, Tenure and Bank Loan Pricing”, Review of Quantitative Finance and Accounting, January 2013, Vol. 40, Iss. 1, pp. 75-99 (jointly with B. Y. Song and J. Tsui)
  • “IFRS Reporting, Firm-Specific Information Flows, and Institutional Environment: International Evidence”, Review of Accounting Studies, September 2012, Vol. 17, No. 3, pp. 474-517. (jointly with H. Shi)
  • “Georaphic Proximity between Auditor and Client: How Does It Impact Audit Quality?”, Auditing: A Journal of Practice and Theory, May 2012, Vol. 31, No. 2, pp. 43-72 (jointly with J. H. Choi, A. Qiu and Y. Zang)
  • “Portfolio Performance and Accounting Measures of Earnings: An Alternative Look at Usefulness”, Review of Quantitative Finance and Accounting, May 2012, Vol. 38, No. 1, pp. 87-107.(jointly with R. Lipka and H. Sami)
  • “The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence.”, The Accounting Review, November 2012, Vol. 87, No. 6, pp. 2061-2094. (jointly with X. H. Liu and L. Zheng)
  • “Voluntary IFRS Adoption, Analyst Coverage, and Information Quality: International Evidence”, Journal of International Accounting Research, Vol. 11, No. 1, pp. 45-76 (jointly with H. Shi)
  • “Internal Governance, Legal Institutions, and Bank Loan Contracting around the World.”, Journal of Corporate Finance, January 2012, Vol. 18, Iss. 3, pp. 413-432 (jointly with W. Ge and B. Song)
  • “Do Countries Matter for Voluntary Disclosure? Evidence from Cross-listed Firms in the U.S.”, Journal of International Business Studies, February 2012, Vol. 43, Iss. 2, pp. 143-165 (jointly with Y. Shi and M. Magnan)
  • “The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting around the World”, Review of Accounting Studies, December 2011, Vol. 16, No. 4, pp. 779-811 (jointly with J. S. L. Tsui and C. H. Yi)
  • “Control-Ownership Wedge and Investment Sensitivity to Stock Price”, Journal of Banking & Finance, November 2011, Vol. 35, Iss. 11, pp. 2856-2867 (jointly with L. Jiang and L. Pang)
  • “Audit Quality and Loan Syndicate Structure.”, Auditing: A Journal of Practice and Theory, November 2011, Vol. 30, No. 4, pp. 71-99 (jointly with B. Y. Song)
  • “CFO versus CEO: Equity Incentives and Crashes”, Journal of Financial Economics, September 2011, Vol. 101, No. 3, pp. 713-730 (jointly with Y. Li and L. Zhang)
  • “Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures”, The Accounting Review, July 2011, Vol. 86, No. 4, pp. 1157-1188 (jointly with B. Y. Song and L. Zhang)
  • “Corporate Tax Avoidance and Stock Price Crash risk: Firm-level analysis”, Journal of Financial Economics, June 2011, Vol. 100, Iss. 3, pp. 639-662 (jointly with Y. Li and L. Zhang)
  • “Voluntary Audit and the Cost of Debt Capital for Privately held Firms: Korean Evidence”, Contemporary Accounting Research, June 2011, Vol. 28, Iss. 2, pp. 585-615 (jointly with D. A. Simunic, M. T. Stein and C. H. Yi)
  • “Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998”, Journal of Accounting and Public Policy, March-April 2011, Vol. 30, Iss. 2, pp. 166-187 (jointly with J. H. Choi and J. Lee)
  • “The Effect of Internal Control Weakness under Section 404 of the Sarbanes-Oxley Act on Audit fees.”, Seoul Journal of Business, June 2010, Vol. 16, No. 1, pp. 1-43, (the lead article) (jointly with J. H. Choi, S. Y. Kwon and Y. Zang)
  • “Audit Office Size, Audit Quality and Audit Pricing”, Auditing: A Journal of Practice & Theory, May 2010, Vol. 29, No. 1, pp. 73-97 (jointly with J. H. Choi, C. F. Kim and Y. S. Zang)
  • “Ownership Concentration, Foreign Shareholding, Audit Quality and Stock Price Synchronicity: Evidence from China”, Journal of Financial Economics, March 2010, Vol. 95, Iss. 3, pp. 425-442 (jointly with F. A. Gul and A. Qiu)
  • “Do Abnormally High Audit Fees Impair Audit Quality?”, Auditing: A Journal of Practice & Theory, November 2010, Vol. 29, No. 2, pp. 115-140. (jointly with J. H. Choi and Y. S. Zang)
  • “Reporting Incentive Conflicts and Audit Effectiveness Differentiation between Big Six and Non-Big Six Auditors” Advances in Quantitative Analysis of Finance and Accounting, June 2010, Vol. 8, pp. 137-170 (jointly with R. Chung and M. Firth)
  • “Cross-listing Audit Fee Premiums: Theory and Evidence”, The Accounting Review, September 2009, Vol. 84, Iss. 5, pp. 1429-1463 (jointly with J. H. Choi, X. Liu and D. Simunic)
  • “Does Auditor Designation by the Regulatory Authority Improve Audit Quality? Evidence from Korea”, Journal of Accounting and Public Policy, May-June 2009, Vol. 28, Iss. 3, pp. 207-230 (jointly with C. H. Yi)
  • “Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-country Evidence”, Contemporary Accounting Research, Spring 2008, Vol. 25, Iss. 1, pp. 55-99 (jointly with J. H. Choi, X. Liu and D. Simunic)
  • “Firm Performance and the Ownership of the Largest Shareholder”, Corporate Ownership and Control, 2007, Vol. 4, No. 3, pp. 126-138 (jointly with X. Chen, S. Wang and X. Xu)
  • “Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea”, Contemporary Accounting Research, Summer 2006, Vol. 23, Iss. 2, pp. 427-464 (jointly with C. H. Yi)
  • “FCF Agency Costs, Earnings Management, and Investor Monitoring”, Corporate Ownership & Control, Summer 2005, Vol. 2, No. 4, pp. 51-61 (jointly with R. Chung and M. Firth)
  • “Earnings Management, Surplus Free Cash Flow, and External Monitoring”, Journal of Business Research, June 2005, Vol. 58, Iss. 6, pp. 766-776 (jointly with R. Chung and M. Firth)
  • “Foreign Equity Ownership and Information Asymmetry: Evidence from Japan”, Journal of International Financial Management and Accounting, October 2004, Vol. 15, Iss. 3, pp. 185-211 (the lead article of the issue) (jointly with L. Jiang)
  • “IPO Underpricing in China’s New Stock Markets”, Journal of Multinational Financial Management, July 2004, Vol. 14, Iss. 3, pp. 283-302 (jointly with G. M. Chen and M. Firth)
  • “Ownership Structure and the Pricing of Discretionary Accruals in Japan”, Journal of International Accounting, Auditing and Taxation, 2004, Vol. 13, Iss. 1, pp. 1-20 (the lead article of the issue) (jointly with R. Chung and S. Ho)
  • “Auditor Conservatism, Asymmetric Monitoring, and Earnings Management”, Contemporary Accounting Research, Summer 2003, Vol. 20, Iss. 2, pp. 323-359 (jointly with R. Chung and M. Firth)
  • “Auditor Conservatism and Reported Earnings”, Accounting and Business Research, 2003, Vol. 33, pp. 19-32 (jointly with R. Chung, and M. Firth)
  • “Multi-period Lead Relations between Price-to-Book Ratios and Accounting Rates-of-Returns: Korean Evidence”, Asian-Pacific Financial Markets, 2002, Vol. 9, pp. 61-82 (jointly with H. Y. Chung)
  • “The Use of Accounting Information for the Valuation of Dual-class Shares Listed on China’s Stock Markets”, Accounting and Business Research, 2002, Vol. 32, pp. 123-131 (jointly with G. Chen, and M. Firth)
  • “Institutional Monitoring and Opportunistic Earnings Management”, Journal of Corporate Finance, 2002, Vol. 8, pp. 29-48 (jointly with R. Chung, and M. Firth)
  • “A Structured Financial Statement Analysis and the Direct Prediction of Stock Prices in Korea”, Asian-Pacific Financial Markets, 2001, Vol. 8, pp. 87-117 (jointly with H. Y. Chung)
  • “Shareholdings by Financial Institutions, Information Asymmetry and the Intertemporal Return-Earnings Relations in Japan”, Asia-Pacific Financial Markets, 2001, Vol. 8, pp. 119-135 (jointly with S. Ho and L. Jiang)
  • “Determinants of Price-to-Book Ratios: Evidence from Hong Kong”, China Accounting and Finance Review, 2000, Vol. 2, pp. 66-108 (jointly with R. Chung)
  • “The Post-issue Market Performance of Initial Public Offerings in China’s New Stock Markets”, Review of Quantitative Finance and Accounting, 2000, Vol. 14, pp. 319-339 (the lead article of the issue) (jointly with G. Chen, and M. Firth)
  • “Cross-Corporate Ownership, Information Asymmetry and the Usefulness of Accounting Performance Measures in Japan”, The International Journal of Accounting, 2000, Vol. 35, pp. 85-98 (jointly with L. Jiang)
  • “Market Efficiency Anomalies in Korea: Mispricing vs. Omitted Risk Factors”, Asia-Pacific Financial Markets, 1999, Vol. 6, pp. 311-340 (jointly with H. Y. Chung and B. Lee)
  • “The Impact of Institutional Characteristics on Return-Earnings Associations in Japan”, The International Journal of Accounting, 1999, Vol. 34, pp. 571-596 (jointly with J. K. Cheung and J. Lee)
  • “Price and Volume Reactions to Quarterly Earnings Announcements and Predisclosure Information Asymmetry”, Asian-Pacific Journal of Accounting, 1998, Vol. 5, No. 2, pp. 267-284 (jointly with I. Krinsky and J. Lee)
  • “The Usefulness of Earnings versus Book Value for Predicting Stock Returns and Cross Corporate Ownership in Japan”, Japan and the World Economy, 1998, Vol. 10, No. 4, pp. 467-485 (jointly with K. H. Bae)
  • “An Integrated Cost-Volume-Market Value Analysis under Uncertainty and Fixed Cost Effects”, Asian-Pacific Journal of Accounting, June 1997, Vol. 4, No. 1, pp. 59-72 (jointly with M. Ibrahim)
  • “The Profitability of Trading Strategies Based on Book Value and Earnings in Hong Kong: Market Inefficiency vs. Risk Premia”, Journal of International Financial Management and Accounting, 1997, Vol. 8, No. 3, pp. 204-233 (jointly with J. K. Cheung, and R. Chung)
  • “Institutional Holdings and Trading Volume Reactions to Quarterly Earnings Announcements”, Journal of Accounting, Auditing and Finance, 1997, Vol. 12, No. 1, pp. 1-14 (the lead article of the issue) (jointly with I. Krinsky and J. Lee)
  • “The Relative Role of Beta and Other Fundamental Variables in Explaining Expected Stock Returns: Hong Kong Evidence”, Advances in Investment Analysis and Portfolio Management, 1997, Vol. 4, pp. 79-96 (jointly with J. K. Cheung and R. Chung)
  • “Current Artificial Neural Network Models for Bankruptcy Prediction”, Journal of Accounting & Business Research, 1996, Vol. 4, pp. 81-101 (jointly with Y. H. Suh)
  • “Transaction Responses to Analysts’ Earnings Forecasts, News Type, and Trader Type”, Journal of Business Finance & Accounting, 1996, Vol. 23, No. 7, pp. 1043-1058 (jointly with J. Lee and T. H. Park)
  • “Economic Consequences of Alternative Fixed-Cost Allocations in a Principal-Agent Setting”, Asian Review of Accounting, 1996, Vol. 4, No. 1, pp. 63-80 (jointly with J. K. Cheung and D. Wong)
  • “The Cross Section of Expected Stock Returns: Further Evidence from Hong Kong”, Research in Finance, 1996, Supplement 2, pp. 203-219 (jointly with J. K. Cheung and R. Chung)
  • “The Effect of Alternative Common Cost Allocations on Managerial Utility and Production Decisions under Uncertainty”, International Journal of Business, 1996, Vol. 1, pp. 27-48 (jointly with M. Ibrahim)
  • “Time Management and Reporting Behaviours in Accounting Firms”, International Research in Business Disciplines, 1996, Vol. 2, pp. 79-98 (jointly with M. Ibrahim)
  • “The Aftermarket Performance of Initial Public Offerings in Korea”, Pacific-Basin Finance Journal, 1995, Vol. 3, pp. 429-448 (jointly with I. Krinsky and J. Lee)
  • “The Role of Financial Variables in the Pricing of Korean Initial Public Offerings”, Pacific-Basin Finance Journal, 1995, Vol. 3, pp. 449-464 (jointly with I. Krinsky and J. Lee)
  • “The Use of Multiple Instruments for Measurement of Earnings Forecast Errors, Firm Size Effect and the Quality of Analysts' Forecast Errors”, Journal of Business Finance & Accounting, July 1994, Vol. 21, pp. 707-727 (jointly with H. Y. Chung)
  • “User Group Consensus on Financial Disclosure Preferences: The Case of Egypt”, Advance in International Accounting, 1994, Vol. 7, pp. 61-71 (jointly with M. Ibrahim)
  • “The Association between Common Stock Returns and Alternative Profitability Measure of Canadian Companies”, International Journal of Commerce and Management, 1994, Vol. 4, pp. 5-24 (jointly with G. Kanaan, K. Gheyara and M. Ibrahim)
  • “Financial Statement Analysis and the Profitability of Risk-Based Investment Strategies: Evidence from the Korea Stock Exchange”, Advance in International Accounting, 1994, Vol. 6, pp. 117-132 (jointly with H. Y. Chung)
  • “The Valuation of Initial Public Offerings and Accounting Disclosures in Prospectuses: New Evidence from Korea”, International Journal of Accounting, 1994, Vol. 29, pp. 46-61 (jointly with I. Krinsky and J. Lee)
  • “Motives for Going Public and Underpricing: New Findings from Korea”, Journal of Business Finance & Accounting, January 1993, Vol. 20, pp. 195-212 (jointly with I. Krinsky and J. Lee)
  • “Accounting Regulation and Market Risk in the Oil and Gas Industry”, Journal of Accounting & Business Research, 1993, Vol. 1, pp. 1-16 (jointly with R. Lipka)
  • “The Costs and Benefits of Common Cost Allocations under Uncertainty”, Quaderni di Statistica e Mathematica Applicata alle Science Economico-Sociali, October 1991, pp. 68-80 (jointly with K. Gheyara)
  • “Effect of Accounting Choice on the Explanation of the Market Risk in the Oil and Gas Industry”, Journal of Business Finance & Accounting, January 1991, Vol. 18, pp. 61-84 (jointly with R. Lipka)
  • “The Operating Structure of Multiple Incentive Contracts: Emphasis on Performance Incentives”, The Journal of Military Operation Research Society of Korea, 1980, Vol. 6, No. 1, pp. 79-92 (in Korea)
  • “A Study of the Defense Contracting Systems of the United States”, Korean Business Journal, June 1979, Vol. 13, No. 2, pp. 39-69 (in Korea) (jointly with J. H. Lee)

 

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

  • “Equity Investor Sentiment and Bond Market Reaction: Test of Overinvestment and Capital Flow Hypotheses", September 2021, Journal of Financial Markets, Vol. 55, p. 100589, doi: https://doi.org/10.1016/j.finmar.2020.100589 (Published Online)
  • “Outside Opportunities, Managerial Risk Taking, and CEO Compensation", June 2021, The Accounting Review, doi: https://doi.org/10.2308/TAR-2018-0614 (Online Published) (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", May 2020, Journal of Business Finance and Accounting, doi: https://doi.org/10.1111/jbfa.12452 (Published Online) (Jointly with K. Mozaffar, K. Leonid and S. George)

 

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

  • “Emotions and Managerial Judgment: Evidence from Sunshine Exposure", accepted by The Accounting Review, forthcoming, doi: https://doi.org/10.2308/TAR-2020-0215 (jointly with Chen, C., J. Pittman, E. Podolski and M. Veeraraghavan)
  • “Executive Equity Risk-Taking Incentives and Firms’ Choice of Debt Structure", December 2021, Journal of Banking and Finance, Vol. 133, p. 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 (Published Online) (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", July 2021, Journal of Accounting Research, doi: https://doi.org/10.1111/1475-679X.12395 (Published Online) (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 (Published Online) (Jointly with Q. Fan, X. Yang and L. Zolotoy)
  • “Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market", April 2021, Journal of Accounting Research, doi: https://doi.org/10.1111/1475-679X.12368 (Published Online) (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", April 2021, Journal of Financial and Quantitative Analysis, doi: http://dx.doi.org/10.2139/ssrn.3643239 (Published Online) (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, doi: https://doi.org/10.1016/j.jcorpfin.2020.101780 (Published Online) (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)

  • “The Effect of Mandatory CSR Disclosure on Firm Profitability and Social Externalities: Evidence from China", Journal of Accounting and Economics, February 2018, Vol. 65, Iss. 1, pp. 169-190 (jointly with M. Hung and Y. Wang)

 

Xiaoli Hu (Corporate Disclosure, Capital Market)

  • “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)

 

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

  • “Optimal Team Composition: Diversity to Foster Implicit Team Incentive", September 2021, Management Science, Vol. 67, Iss. 9, pp. 5800-5820, doi: https://doi.org/10.1287/mnsc.2020.3762 (jointly with J. Glover)
  • “Discussion of "Honor Among Thieves: Open Internal Reporting and Managerial Collusion", Winter 2016, Contemporary Accounting Research, Vol. 33, Iss. 4, pp. 1403-1410. (jointly with J. Glover)

 

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, doi: https://doi.org/10.1111/acfi.12773 (Published Online)  (jointly with T. Chen and L. Xie)
  • “Workload Stress and Conservatism: An Audit Perspective." July 2020, Cogent Business and Management, Vol. 7, Iss. 1, p. 1789423, doi: https://doi.org/10.1080/23311975.2020.1789423 (Published Online)  (jointly with N. Suhardianto)
  • “The Long-Run Performance of Acquiring Firms in Mergers and Acquisitions: Does Managerial Ability Matter?", January 2020, Journal of Contemporary Accounting and Economics, Vol. 16, Iss. 1, doi: https://doi.org/10.1016/j.jcae.2020.100185 (Published Online)  (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)
  • “amily 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”, Advances in Quantitative Analysis of Finance and Accounting, May 2005, Vol. 2, pp. 73-88.
  • “Board Leadership, Outside Directors’ Expertise and Voluntary Corporate Disclosures”, Journal of Accounting and Public Policy, September 2004, Vol. 23, Iss. 5, pp. 351-379 (jointly with F. A. Gul)
  • “Director Ownership and Voluntary Segment Disclosure: Hong Kong Evidence”, Journal of International Financial Management and Accounting, Autumn 2004, Vol. 15, No. 3, pp. 235-260 (jointly with B. Horwitz)
  • “Choice of Accounting Method for Valuation of Investment Securities: Evidence from Hong Kong Firms”, Journal of International Financial Management and Accounting, 2003, Vol. 14, No. 2, pp. 115-145 (jointly with B. Jaggi)
  • “Economic Consequences of the Cancellation of Inner Reserve for Hong Kong Banks”, Review of Quantitative Finance and Accounting, July 2001, Vol. 17, Iss. 1, pp. 45-62 (jointly with R. Zhao)

 

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

  • “Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investors’ Home Bias?",  June 2021, Contemporary Accounting Research, doi: https://doi.org/10.1111/1911-3846.12700 (Published Online) (jointly with Y. He, Z. Liu and J. Pittman)
  • “When Dedicated Investors are Distracted: The Effect of Institutional Monitoring on Corporate Tax Avoidance",  June 2021, Journal of Accounting and Public Policy, doi: https://doi.org/10.1016/j.jaccpubpol.2021.106873 (Published Online) (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, pp. 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)

 

Phyllis Mo (Auditing, Tax Compliance)

  • “Does IFRS Convergence Improve Earnings Informativeness? An Analysis from the Book-Tax Tradeoff Perspective", August 2021, Accounting and Business Research, doi: https://doi.org/10.1080/00014788.2021.1946764 (Published Online) (Jointly with K. H. Chan, K. Z. Lin and P. W. Wong)
  • “Auditor Career Concerns, Audit Fees and Audit Quality", July 2021, Asia-Pacific Journal of Accounting and Economics, doi: https://doi.org/10.1080/16081625.2021.1947860 (Published Online) (Jointly with H. Chang and J. Fang)
  • “Does Independent Director Experience Improve Individual Auditors’ Audit Quality?", June 2021, Journal of Accounting, Auditing and Finance, doi: https://doi.org/10.1177/0148558X211014808 (Published Online) (Jointly with Y. Guo and J. Li)
  • “The Belt and Road Initiative and Myanmar: Challenges for Responsible Investment", June 2021, China and the World: Ancient and Modern Silk Road, Vol. 4, No. 2, pp. 2150011, doi: https://doi.org/10.1142/s2591729321500115 (Published Online) (Jointly with L. Li, C. L., M. Luo and S. Y. Chung)
  • “Do Abnormal IPO Audit Fees Signal IPO Audit Quality and Post-IPO Performance? A Principal-Agent Analysis Based on Evidence from China", November 2020, Journal of International Accounting Research, Vol. 20, Iss. 1, pp 1-29, doi: https://doi.org/10.2308/JIAR-2020-054 (Jointly with K. H. Chan and W. Zhang)
  • “Can Auditors’ Local Knowledge Compensate for a Weaker Regulatory Oversight for the Audit Quality of Foreign Companies?", August 2020, Accounting and Business Research, Vol. 51, Iss. 2, pp 127-155, doi: https://doi.org/10.1080/00014788.2020.1780109 (Jointly with K. H. Chan and Y. Guo)
  • “Market Competition, Audit Fee Stickiness, and Audit Quality: Evidence from China", May 2019, Auditing: A Journal of Practice and Theory, Vol. 38, Iss. 2, pp. 79-99. (Jointly with H. Y. Chang and Y. Guo)
  • “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 C. M. S. Leung, H. Ling, Y. Chandra and S. S. Ho)
  • “The Effects of Using Bank Auditors on Audit Quality and the Agency Cost of Bank Loans", December 2017, Accounting Horizons, Vol. 31, No. 4, pp. 133-153. (Jointly with K. H. Chan and E. Jiang)
  • “Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts", March 2017, The Accounting Review, Vol. 92, No. 2, pp. 247-270. (Jointly with T. Tang and K. H. Chan)
  • “Auditors’ Constraining Effect on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy", December 2016, Journal of International Accounting Research, Vol. 15, Iss. 3, pp. 1-30. (Jointly with K. H. Chan and R. Luo)
  • “Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective", December 2016, Journal of International Accounting Research, Vol. 15, Iss. 3, pp. 49-66. (Jointly with K. H. Chan and T. Tang)
  • “Determinants and Implications of Long Audit Reporting Lags: Evidence from China", January 2016, Accounting and Business Research, Vol. 46, Iss. 2, pp. 145-166. (Jointly with K. H. Chan and V. W. Luo)
  • “Auditors' Going Concern Reporting in the Pre-and Post-bankruptcy Law Eras: Chinese Affiliates of Big 4 versus Local Auditors", March 2015, The International Journal of Accounting, Vol. 50, Iss. 1, pp. 1-30. (Jointly with O. M. Rui and X. Wu)
  • “An Empirical Analysis of the Changes in Tax audit Focus on International Transfer Pricing", March 2015, Journal of International Accounting, Auditing and Taxation, Vol. 24, pp. 94-104. (Jointly with K. H. Chan and A. 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 R. M. K. Wong)
  • “Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China", December 2013, Accounting and Finance, Vol. 53, Iss. 4, pp. 1029-1051. (Jointly with K. H. Chan and A. Zhou)
  • “Auditors' Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China", Spring/March 2012, Contemporary Accounting Research, Vol. 29, Iss. 1, pp. 57-93. (Jointly with M. Firth and R. M. K. Wong)
  • “Will a Departure from Tax-based Accounting Encourage Tax Noncompliance? Archival Evidence from a Transition Economy", May 2010, Journal of Accounting and Economics, Vol. 51, No.1, pp. 58-73. (Jointly with K. H. Chan and K. Lin)
  • “Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing", Fall 2006, The Journal of the American Taxation Association, Vol. 28, No. 2, pp.1-22. (Jointly with K. H. Chan and A. Lo)
  • “A Political-Economic Analysis of Auditor Reporting and Auditor Switches", March 2006, Review of Accounting Studies, Vol. 11, No. 1, pp. 21-48. (Jointly with K. H. Chan and K. Lin)
  • “Towards Understanding the Chinese Auditors’ Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards", January 2006, Journal of International Accounting Research, Vol. 5, No. 1, pp. 1-23. (Jointly with C. W. Chow and J. L. Ho)
  • “Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China”, Journal of Business Ethics, December 2005, Vol. 62, No. 4, pp. 367-381 (jointly with M. Firth and R. M. K. Wong)

 

 Christopher Rigsby (Debt Contracting and Covenants, Voluntary Disclosure, Bankruptcy)

  • “An Investigation of MbLg Versus Mw for Eastern North America", May/ June 2014, Seismological Research Letters, Vol. 85, Iss. 3, pp. 625-630 (jointly with R. Herrmann and H. Benz)

 

Stephen T. Sun (Accounting, Finance and Economics)

  • “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, p. 102624, doi: https://doi.org/10.1016/j.jdeveco.2021.102624 (Published Online) (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)

Wenfeng Wang (Financial Accounting and Audit Market)

  • “Information Frictions and Productivity Dispersion: The Role of Accounting Information", October 2019, The Accounting Review, Vol. 95, Iss. 3, pp. 223-250 (jointly with R. Hann, H. Kim and Y. Zheng) 

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

  • “Language and Management Forecasts Around the World", July 2021, Contemporary Accounting Research, doi: https://doi.org/10.1111/1911-3846.12718 (Online published) (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)

 

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

  • “Can Mandatory Dual Audit Reduce the Cost of Equity? Evidence from China", April 2021, Accounting and Business Research, doi: https://doi.org/10.1080/00014788.2020.1870432 (Published Online) (jointly with R. Zhang, A. W. Y. Lo and G. Tian)
  • “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)
  • “Does Availability of Audit Partners Affect Audit Quality? Evidence from China", December 2019, Journal of Accounting, Auditing and Finance, doi: https://doi.org/10.1177/0148558X19893860 (Published Online) (jointly with A. Lo, and K. Lin)
  • “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)

  • “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)
  • “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

 

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

  • “Language and Management Forecasts Around the World", July 2021, Contemporary Accounting Research, doi: https://doi.org/10.1111/1911-3846.12718 (Online published)  (Jointly with Y. Guan, Z. Wang and F. Wong)
  • “Societal Trust and Management Earnings Forecasts", September 2020, The Accounting Review, Vol. 95, Iss. 5, pp. 149-184, doi: https://doi.org/10.2308/tar-2017-0023 (Jointly with Y. Guan, G. Lobo and A. Tsang)
  • “Foreign Institutional Investors and Voluntary Disclosure around the World." September 2019, The Accounting Review, Vol. 94, Iss. 5, pp. 319-348. (Jointly with A. Tsang and F. Xie)
  • “Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership.” April 2019, Journal of International Business Studies, Vol. 50, Iss. 1, pp. 83-110.  (Jointly with J.-B. Kim and M. Pevzner)
  • “CEO Inside Debt and Accounting Conservatism", December 2018, Contemporary Accounting Research, Vol. 35, Iss. 4, pp. 2131-2159. (Jointly with C. Wang and F. Xie)
  • “When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements”, July 2015, Journal of Financial Economics, Vol. 117, Iss. 1, pp. 190-223. (Jointly with M. Pevzner and F. Xie)

 

Yangxin Yu (Financial Reporting and Executive Compensation)

  • “Local Political Corruption and Firm’s Non-GAAP Reporting", October 2021, Journal of Corporate Finance, Vol. 70, p. 102071, doi: https://doi.org/10.1016/j.jcorpfin.2021.102071 (Published Online) (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 (Published Online in November 2020) (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, doi: https://doi.org/10.2308/tar-2017-0697 (Published Online) (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)

Alex Zhang (International Accounting, Interaction between Product Market and Financial Market) 

  • “Post-Earnings Announcement Drift and Parameter Uncertainty: Evidence from Industry and Market News", August 2020, Review of Quantitative Finance and Accounting, Vol. 55, Iss. 2, pp. 695-738, doi: https://doi.org/10.1007/s11156-019-00857-w (jointly with C. Liang)

 

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

  • “Bank Interventions and Trade Credit: Evidence from Debt Covenant Violations", October 2019, Journal of Financial and Quantitative Analysis, Vol. 54, Iss. 5, pp. 2179-2207.
  • “Employee Inside Debt and Firm Risk-Taking: Evidence from Employee Deposit Programs in Japan", September 2019, Review of Corporate Finance Studies, Vol. 8, Iss. 2, pp. 302-347. (Jointly with S. Dasgupta, Y. Lin and T. Yamada)
  • “Acquiring Organizational Capital", October 2017, Finance Research Letters, Vol. 25, pp. 30-35. (Jointly with P. Li, F. Li and B. Wang)

 

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

  • “The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment", February 2021, The Accounting Review, doi: https://doi.org/10.2308/tar-2017-0697 (Published Online) (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)

  • “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 (Published Online in April 2020) (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, doi: https://doi.org/10.1016/j.jcae.2019.100180 (Published Online) (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)