RESEARCH
List of Recent Faculty Research Publications
29 Aug 2024
  • Bonsall, Sam, Donovan, John, Holzman, Eric, Wang, Xue and YANG, DANIEL.“Do Credit Ratings Reflect Private Information about SEC Investigations?” The Accounting Review, Forthcoming.
  • TANG, CHAO, Cen, Xiao, Li, Nan and Wang, Juanting. "Preference Dynamics and Risk-Taking Incentives." Journal of Accounting & Economics, Forthcoming.
  • HUNG, MINGYI, Lin, Yupeng, Wang, Lynn and Zhang, Zilong. "The Impact of Bank Financing on Borrowers' Voluntary Disclosures and Real Investments." Management Science, Forthcoming.
  • YANG, DANIEL. "Foreign Bank Branch Participation and U.S. Syndicated Loan Contract Design." Journal of Accounting and Economics, Forthcoming.
  • Hu, Jinshuai, HUNG, MINGYI and Li, Siqi. "Reshaping Corporate Boards through Mandatory Gender Diversity Disclosures: Evidence from Canada." Management Science, Forthcoming.
  • HUANG, ALLEN, Hui, Kai Wai and ZHENG, YUE. (2024). "Judge Ideology and Opportunistic Insider Trading." Journal of Financial and Quantitative Analysis, February 2024, p. 1-30.
  • Bhambhwani, Sidd and HUANG, ALLEN. "Auditing Decentralized Finance." British Accounting Review, Vol. 56, Issue 2, March 2024, 101270.
  • CHEN, PETER F, Hou, Qingchuan, Wang, Yihong and Xu, Lifang. (2024) "The Underwriter's Conflict of Interest and Earnings Forecast Bias in Prospectus: Evidence from Hong Kong. Pacific-Basin Finance Journal, Vol. 87, October 2024, 102481.
  • CHEN, WILBUR and Srinivasan, Suraj, "Going Digital: Implications for Firm Value and Performance." Review of Accounting Studies, 29, no. 2 (June 2024): 1619-1665.
  • Franke, Benedikt, HUANG, ALLEN, Li, Reeyarn and Wang Hui. (2024). "Securities Law Precedents, Litigation Risk, and Misreporting." Review of Finance, Vol. 28, Issue 2, pp. 413-445.
  • Bloomfield, Matthew, Friedman, Henry and KIM, HWA YOUNG. (2024)."Common Ownership, Executive Compensation, and Product Market Competition." The Accounting Review, 99, (2):31-56.
  • Fauver, Larry, HUNG, MINGYI, Taboada, Alvaro G and WANG, EMILY JING. (2024). "Boardroom Gender Diversity Reforms and Institutional Monitoring: Global Evidence." Review of Accounting Studies, Vol. 29, Issue 1, No. 18, 621-664.
  • Arif, Salman, Donovan, John, MORRIS, ARTHUR and Gopalan, Yadav.  (2024). "Pay for Prudence." Journal of Accounting and Economics Vol. 77, Issue 1, February 2024, 101619.
  • Nan, Lin, TANG, CHAO and Zhang, Gaoqing. (2024). "Whistleblowing Bounties and Informational Effects." Journal of Accounting and Economics, Vol. 77, Issue, 1, February 2024, 101616.
  • Bhambhwani, Sidd, Dong, Hui and HUANG, ALLEN. (2023) "Expropriation Risk and Investment: A Natural Experiment." Journal of Financial and Quantitative Analysis, August 2023, p. 1-31.
  • DONG, QINGKAI, Raghunandan, Aneesh and Rajgopal Shivaram.  (2023) "When Do Firms Deliver on the Jobs They Promise in Return for State Aid?" Review of Accounting Studies, 2023 October.
  • DONG, QINGKAI, Raghunandan, Aneesh and Rajgopal Shivaram.  (2023) "When Do Firms Deliver on the Jobs They Promise in Return for State Aid?" Review of Accounting Studies, 2023 October.
  • Nan, Lin, TANG, CHAO, Wang, Xin and Zhang, Gaoqing. (2023) "The Real Effects of Transparency in Crowdfunding." Contemporary Accounting Research, 2023 Nov.
  • Dou, Yiwei, HUNG, MINGYI, She, Guoman and Wang, Lynn. (2023). "Learning from Peers: Evidence from Disclosure of Consumer Complaints." Journal of Accounting and Economics, 101620.
  • HUANG, ALLEN, Kraft, Pepa and WANG, SHIHENG. (2023). "The Usefulness of Credit Ratings for Accounting Fraud Prediction." The Accounting Review, 98 (7): 343-376.
  • Jiang, Xu, TANG, CHAO and Zhang, Gaoqing.  (2023). "Harmonized Accounting Standards and Investment Beauty Contests." The Accounting Review 98 (7): 377-404.
  • Chen, Yi-Chun, HUNG, MINGYI and Wang, Lynn. (2023). "Do Depositors Respond to Banks' Social Performance?" The Accounting Review, 98, (4): 89-114.
  • Christensen, Dane, MORRIS, ARTHUR, Walther, Beverly and Wellman, Laura. (2023). "Political Information Flow and Management Guidance." Review of Accounting Studies 28, pp. 1466-1499. 
  • HUANG, ALLEN, Wang, Hui and Yang Yi. (2023) "FinBERT—A Large Language Model for Extracting Information from Financial Text." Contemporary Accounting Research, Vol. 40, Issue 2, Summer 2023.
  • HSU, Charles, Li, Xi, Ma, Zhiming and Phillips, Gordon M. (2023) "Does Industry Competition Influence Analyst-level Coverage Decisions and Career Outcomes?" Journal of Financial and Quantitative Analysis, Vol. 58, No. 2, Mar, 2023, pp. 711-745.
  • CHEN, KEVIN, CHEN, TAI-YUAN, Han, Weifang and Yuan, Hongqi.  (2022) "Auditors under Fire: The Association between Audit Errors and the Career Setbacks of Individual Auditors." Journal of Accounting Research, 60: 853-900.
  • CHEN, TAI-YUAN, Chen, Yi-Chun and HUNG, MINGYI. (2022) "Uneven Regulatory Playing Field and Bank Transparency Abroad." Journal of International Business Studies 53, 279-404.
  • HSU, CHARLES, Wang, Rencheng and Whipple, Benjamin. (2022) "Non-GAAP Earnings and Stock Price Crash Risk."  Journal of Accounting and Economics, 2022, Vol. 73, Issues 2-3, April-May, 101473.
  • Chang, Hsihui, HSU, CHARLES and Ma, Zhiming. (2022) "Does Product Similarity of Audit Clients Influence Audit Efficiency and Pricing Decisions?" Journal of Business Finance and Accounting,  49, 807-840.
  • HUANG, ALLEN, Lin, An-Ping and ZANG, AMY. (2022) "Cross-Industry Information Sharing among Colleagues and Analyst Research." Journal of Accounting and Economics, Vol. 74, August 2022, 101496.
  • PETROV, EVGENY and Phillip C Stocken. (2022) "Auditor Specialization and Information Spillovers." The Accounting Review 97 (7): 401-428.
  • Edmans, Alex, Fang, Vivian and HUANG, ALLEN. (2022) "The Long-Term Consequence of Short-Term Incentives." Journal of Accounting Research, Vol. 60, Issue 3, 1007-1046.
  • HUNG, MINGYI and WANG, SHIHENG. (2022) "Market Power and Credit Rating Standards: Global Evidence." Journal of Accounting and Economics, 2022, 101474.
  • HUANG, ALLEN, Shen, Jianghua and ZANG, AMY. (2022) "The Unintended Benefit of the Risk Factor Mandate of 2005." Review of Accounting Studies 27, 1319-1355.
  • Christensen, Hans Bonde, Macciocchi, Daniele, MORRIS, ARTHUR and  Nikolaev Valeri V. (2022) "Financial Shocks to Lenders and the Composition of Financial Covenants." Journal of Accounting and Economics, Vol. 73, Issue 1, February 2022, 101426.
  • CHEN, TAI-YUAN, CHEN, ZHIHONG and Li, Yongbo. (2021) “Restriction on Managerial Outside Job Opportunities and Corporate Tax Avoidance: Evidence from a Natural Experiment.” Journal of Accounting and Public Policy, August 2021, 106879.
  • HSU, CHARLES and Wang, Rencheng. (2021) "Bundled Earnings Guidance and Analysts' Forecast Revisions." Contemporary Accounting Research, 2021, 38(4), 3146-3181.
  • Ang S. James, HSU, CHARLES, Tang, Di, and Wu, Chaopeng. (2021) "The Role of Social Media in Corporate Governance." The Accounting Review, 2021, 96 (2), 1-32.
  • HSU, CHARLES, Jin, Qinglu, Ma, Zhiming and Zhou, Jing. (2021) "Does Voluntary Balance Sheet Disclosure Mitigate Post-earnings-announcement drift?" Journal of Accounting and Public Policy, 2021, 40 (2), 106821. 
  • Hou, Kewei, Hsu, Po-Hsuan, WANG, SHIHENG, Watanabe, Akiko and Xu, Yan. (2021) "Corporate R&D and Stock Returns: International Evidence." Journal of Financial and Quantitative Analysis, April 2021, p. 1-72.
  • Kimbrough, Michael,  Lee, Hanna and ZHENG, YUE. (2021) "Can Managers be Wrong and Still be Right? An Examination of the Future Realization of Current Management Forecast Errors." The Accounting Review V. 96 (1), January 2021, p. 349-376.
  • CHEN, ZHIHONG, Liu, Alfred, Seow, Gim and Xie, Hong. (2020) “Does Mandatory Retrospective Hedge Effectiveness Assessment under ASC 815 Provide Risk-Relevant Information.” Accounting Horizons 34 (2020): 61-85.
  • CHEN, ZHIHONG, Li, Ningzhong and Shen, Jianghua. (2020) “Litigation Risk and Debt Contracting: Evidence from a Natural Experiment.” Journal of Law and Economics 63 (2020), 595-630.
  • Chen, Huili, CHEN, ZHIHONG, Dan, Dhaliwal and Huang, Yuan. (2020) “Accounting Restatements and Corporate Cash Policy.” Journal of Accounting, Auditing, and Finance (2020) Vol. 35(2), pp. 290-317.
  • Hu, Jinshuaim, HUNG, MINGYI, Li, Siqi and DeFond, Mark. (2020) "The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings." Journal of Accounting and Economics, V. 70, Issues 2-3, November-December 2020, 101341.
  • PETROV, EVGENY. (2020) "Voluntary Disclosure and Informed Trading." Contemporary Accounting Research, V. 37 (4) December 2020 p. 2257-2286. 
  • Ge, Weili, Dawn, Matsumoto, WANG, EMILY JING and Zhang, Jenny Li. (2020) "The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.-listed Foreign Firms." Contemporary Accounting Research 37, 1073-1106.
  • Dechow, Patricia and YOU, HAIFENG. (2020) "Understanding the Determinants of Analyst Target Price Implied Returns." The Accounting Review V.95 (6), 20 June 2020, p. 125-149.
  • Hann, Rebecca, Kim, Heedong, Wang, Wenfeng and ZHENG, YUE.  (2020) "Information Frictions and Productivity Dispersion: The Role of Accounting Information."  The Accounting Review, V. 95, (3), May 2020 p. 223-250.
  • Choi, Jin Kyung, Hann, Rebecca, Subasi, Musa and ZHENG, YUE. (2020) "An Empirical Analysis of Analysts’ Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency." Contemporary Accounting Research, 3 March 2020.
  • HUANG, ALLEN, Hui, Kai Wai and Li, Reeyarn. (2019) "Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk. " Journal of Accounting Research 57, 431-489. 
  • LI, XINLEI, Urooj, Khan and Williams, Christopher D. (2019) "The Effect of Information Opacity and Accounting Irregularities on Personal Lending Relationships: Evidence from Lender and Manager Co-migration."  The Accounting Review 94, 303-344.
  • WANG, SHIHENG. (2019) "Compliance Costs and Comparability Benefits of Cross-listing: Evidence From Accounting Standard Differences and IFRS Adoption." Asian Review of Accounting, v.27, (4), December 2019, p. 563-594. 
  • Hann, Rebecca, Kim, Heedong and ZHENG, YUE. (2019) "Intra-Industry Information Transfers: Evidence from Changes in Implied Volatility around Earnings Announcements." Review of Accounting Studies 24, 927-971.
  • CHEN, PETER, Novoselov, Kirill and Wang, Yihong. (2018) "Regulatory Effects on Analysts' Conflicts of Interest in Corporate Financing Activities: Evidence from NASD Rule 2711." Journal of Corporate Finance 48, 658-679. 
  • CHEN, TAI-YUAN, Zhang, Guochang and Zhou, Yic. (2018) "Enforceability of Non-compete Covenants, Discretionary Investments, and Financial Reporting Practices: Evidence from a Natural Experiment”,  Journal of Accounting and Economics 65, 41-60.
  • HSU, CHARLES, Ma, Zhiming, Wu, Liansheng and Zhou, Kaitang. (2018) "The Effect of Stock Liquidity on Corporate Risk-Taking."  Journal of Accounting, Auditing and Finance 35, 748-776.
  • HUANG, ALLEN,  Lehavy, Reuven, ZANG, AMY and Zheng, Rong. (2018) "Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach.” Management Science 64, 2833-2855.
  • HUNG, MINGYI, Kim, Yongtae and Li, Siqi. (2018) "Political Connections and Voluntary Disclosure: Evidence from Around the World."  Journal of International Business Studies 49, 272-302.
  • Chen, Yi-Chun, HUNG, MINGYI and Wang, Yongxiang. (2018) "The Effect of Mandatory CSR Disclosure on Firm Profitability and Social Externalities: Evidence from China." Journal of Accounting and Economics 65, 169-190.
  • STICE, DERRALD. (2018) "The Market Response to Implied Debt Covenant Violations." Journal of Business Finance and Accounting 45, 1195-1223.
  • Ma, Zhiming, STICE, DERRALD, Wang, Rencheng. (2018) "Auditor Choice and Information Asymmetry: Evidence from International Syndicated Loans." Accounting and Business Research 49, 365-399.
  •  Ma, Zhiming, STICE, DERRALD, and Williams, Chris. (2018) "The Effect of Bank Monitoring on Public Bond Terms." Journal of Financial Economics 133, 379-396.
  • Coyne, Joshua and STICE, DERRALD. (2018) " Do Banks Care About Analysts' Forecasts When Designing Loan Contracts?" Journal of Business Finance and Accounting 45, 625-650.