Shan Zhou

The University of Sydney

University of Sydney

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 27,800

in Total Papers Downloads

3,224

SSRN CITATIONS

7

CROSSREF CITATIONS

6

Scholarly Papers (18)

1.

Does Integrated Reporting Matter to the Capital Market?

Abacus, 53 (1): 94-132
Number of pages: 47 Posted: 30 Apr 2015 Last Revised: 03 Mar 2017
Shan Zhou, Roger Simnett and Wendy Green
The University of Sydney, Deakin University and UNSW Australia Business School, School of Accounting
Downloads 1,054 (37,034)
Citation 7

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Integrated Reporting, Cost of Equity Capital, framework, analyst forecast error and dispersion

2.

Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences

Auditing: A Journal of Practice & Theory
Number of pages: 54 Posted: 17 Apr 2019 Last Revised: 28 Mar 2022
Meiting Lu, Roger Simnett and Shan Zhou
Macquarie University - Faculty of Business and Economics, Deakin University and The University of Sydney
Downloads 497 (99,342)
Citation 1

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audit, assurance, audit quality, assurance expertise, independence, extended external report

3.

Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Cost for Integrated vs. Non-integrated Audits

The Accounting Review, forthcoming.
Number of pages: 61 Posted: 14 Nov 2021 Last Revised: 02 Mar 2022
Joshua L. Gunn, Chan Li, Lin Liao and Shan Zhou
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Nanjing Audit Univeristy and The University of Sydney
Downloads 442 (114,261)
Citation 3

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Audit quality; audit cost; internal control over financial reporting; SOX

Does the Presence of an Internal Control Audit affect Firm Operational Efficiency?

Contemporary Accounting Research, forthcoming.
Number of pages: 45 Posted: 14 Nov 2021 Last Revised: 28 Oct 2022
Andy Imdieke, Chan Li and Shan Zhou
University of Notre Dame - Mendoza College of Business, University of Kansas and The University of Sydney
Downloads 282 (185,957)
Citation 2

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operational efficiency; SOX 404(b); ICFR audits

5.

The History and Future of Sustainability Assurance

In Adams, C A (editor), Handbook of Accounting and Sustainability, Edward Elgar Publishing Ltd.
Number of pages: 22 Posted: 18 Nov 2021
Roger Simnett, Shan Zhou and Hien Hoang
Deakin University, The University of Sydney and UNSW Sydney School of Accounting, Auditing and Taxation
Downloads 223 (235,638)

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sustainability assurance, trust, new assurance services, assurance practitioner, combined assurance, assurance techniques

6.

Evaluating the Use of International Standards for Assurance Engagements by Non-accounting Practitioners

AUDITING: A Journal of Practice &Theory, forthcoming
Number of pages: 45 Posted: 12 Sep 2016 Last Revised: 03 Jul 2023
Qingling Ge, Roger Simnett and Shan Zhou
University of New South Wales (UNSW), Deakin University and The University of Sydney
Downloads 204 (255,923)

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Accounting Practitioners, Assurance Engagements, Ethics, Greenhouse Gas, Other Assurance Providers, Quality Control

When Does a Stock Boycott Work? Evidence from a Clinical Study of the Sudan Divestment Campaign

Journal of Business Ethics
Number of pages: 56 Posted: 10 Jan 2018 Last Revised: 23 Sep 2019
University of New South Wales - Australian School of Business, UNSW Business School, UNSW Business School, University of New South Wales and The University of Sydney
Downloads 36 (772,102)

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Divestment; Stock boycott; Sudan; Institutional investors; Socially responsible investment; Corporate social responsibility

8.

Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes

Number of pages: 43 Posted: 24 Apr 2023
Independent, UNSW Business School, University of New South Wales, UNSW Australia Business School, School of Accounting and The University of Sydney
Downloads 124 (387,373)

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Executive compensation; ESG integration; Cross-country heterogeneity; Contracting details; ESG performance.

9.

Economic impact of a corporate reporting framework connecting sustainability-related financial disclosures with traditional financial disclosures: Evidence from the U.K.’s adoption of Strategic Reporting

Number of pages: 54 Posted: 15 Jun 2021 Last Revised: 10 Jul 2023
The University of Sydney, University of Sydney, Deakin University and The University of Sydney
Downloads 124 (387,373)
Citation 2

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strategic reporting; integrated reporting; connectivity; sustainability; mandatory; the international sustainability standards board.

10.

The Implications of Face-to-Face Auditor Client Interactions: Evidence from Auditors’ Taxi Rides to the Clients’ Headquarters

Number of pages: 48 Posted: 29 Nov 2023
Chan Li, Kun Li, Ava Wu and Shan Zhou
University of Kansas, Australian National University (ANU), Zhejiang University and The University of Sydney
Downloads 97 (461,671)

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Face-to-Face, Auditor, Interaction, Taxi Rides, Audit Quality

11.

Reporting and Assurance of Climate-related and Other Sustainability Information: A Review of Research and Practice

Australian Accounting Review, Forthcoming
Number of pages: 35 Posted: 22 Sep 2022
Shan Zhou
The University of Sydney
Downloads 84 (505,444)

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climate-related information; sustainability; reporting; assurance

12.

Integrated Reporting, Audit Quality and Audit Fees

Number of pages: 42 Posted: 08 Nov 2023
Meiting Lu, Ruizhe Wang, Ava Wu and Shan Zhou
Macquarie University - Faculty of Business and Economics, The University of Sydney, Zhejiang University and The University of Sydney
Downloads 57 (633,201)

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Integrated Reporting, non-financial information, connectivity, audit quality, audit fee

13.

Audit Firms’ Corporate Social Responsibility Activities and Auditor Reputation

Posted: 21 Jan 2022 Last Revised: 01 Nov 2022
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Nanjing Audit Univeristy, affiliation not provided to SSRN and The University of Sydney

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14.

The revival of zero-based budgeting: Drivers and consequences of firm-level adoptions

Accounting and Finance, forthcoming
Posted: 18 Nov 2021
Martin Messner, Rodney Coyte and Shan Zhou
University of Innsbruck, University of Sydney Business School and The University of Sydney

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15.

Do firms practicing integrated reporting engage in less myopic behavior? International evidence on opportunistic earnings management

Corporate Governance: An International Review
Posted: 02 Aug 2021
Ava Wu and Shan Zhou
Zhejiang University - School of Management and The University of Sydney

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Corporate governance, integrated reporting (IR), earnings management, corporate social responsibility (CSR), institutional environment

16.

Corporate Governance, Integrated Reporting and the Use of Credibility-Enhancing Mechanisms on Integrated Reports

European Accounting Review, Forthcoming
Posted: 11 Jan 2018 Last Revised: 23 Sep 2019
Ruizhe Wang, Shan Zhou and Timothy Wang
The University of Sydney, The University of Sydney and affiliation not provided to SSRN

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Corporate governance; Integrated reporting; Credibility-enhancing mechanisms; Assurance; Agency costs.

17.

Evaluating Combined Assurance As a New Credibility Enhancement Technique

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 05 Mar 2016 Last Revised: 03 May 2018
Shan Zhou, Roger Simnett and Hien Hoang
The University of Sydney, Deakin University and UNSW Sydney School of Accounting, Auditing and Taxation

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integrated reporting, assurance, combined assurance, analyst forecasts, bid-ask spreads, information asymmetry

18.

Assuring A New Market: The Interplay Between Country-Level And Company-Level Factors on The Demand for Greenhouse Gas (GHG) Information Assurance and The Choice of Assurance Provider

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 16 Sep 2012 Last Revised: 09 Feb 2016
Shan Zhou, Roger Simnett and Wendy Green
The University of Sydney, Deakin University and UNSW Australia Business School, School of Accounting

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Greenhouse gas assurance; stakeholder theory; legal environment; corporate governance