Shan Zhou

The University of Sydney

University of Sydney

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 21,121

SSRN RANKINGS

Top 21,121

in Total Papers Downloads

4,784

SSRN CITATIONS
Rank 42,203

SSRN RANKINGS

Top 42,203

in Total Papers Citations

17

CROSSREF CITATIONS

6

Scholarly Papers (20)

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 1,124 (38,461)
Citation 9

Abstract:

Loading...

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 620 (86,275)
Citation 2

Abstract:

Loading...

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 578 (93,990)
Citation 8

Abstract:

Loading...

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 358 (164,703)
Citation 3

Abstract:

Loading...

operational efficiency; SOX 404(b); ICFR audits

5.

Australian Listed Companies’ Preparedness for Mandatory Reporting and Assurance of Climate-related Disclosures

Number of pages: 64 Posted: 15 Apr 2024
Deakin University, University of Sydney Business School, UNSW and The University of Sydney
Downloads 295 (204,475)
Citation 1

Abstract:

Loading...

[comma separated]Sustainability Reporting; Climate-related Disclosures; Annual Report; Assurance; Audit; Preparedness.

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 295 (204,475)

Abstract:

Loading...

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

7.

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 273 (219,894)

Abstract:

Loading...

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

8.

Regulating Greenwashing

Number of pages: 54 Posted: 19 Mar 2024
University of Sydney Business School, The University of Sydney Business School and The University of Sydney
Downloads 242 (247,837)

Abstract:

Loading...

Greenwashing, Regulatory intervention, Sanctions, Sociology of regulation

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 51 (759,976)

Abstract:

Loading...

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

10.

Is greater connectivity of financial and non-financial information in annual reports valued by market participants?

British Accounting Review, Forthcoming
Number of pages: 63 Posted: 15 Jun 2021 Last Revised: 30 May 2024
The University of Sydney, University of Sydney, Deakin University and The University of Sydney
Downloads 219 (272,610)
Citation 2

Abstract:

Loading...

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

11.

Reporting Connectivity, Audit Quality and Audit Fees

Number of pages: 40 Posted: 08 Nov 2023 Last Revised: 03 Apr 2024
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 212 (281,059)

Abstract:

Loading...

Integrated reporting, non-financial information, sustainability, connectivity, audit quality, sustainability assurance, sustainable development

12.

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

British Accounting Review, forthcoming.
Number of pages: 54 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 202 (295,184)

Abstract:

Loading...

Executive compensation, ESG integration, Cross-country heterogeneity, Contracting details, ESG performance

13.

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 177 (331,197)

Abstract:

Loading...

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

14.

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 105 (500,537)

Abstract:

Loading...

climate-related information; sustainability; reporting; assurance

15.

Audit Firms' Corporate Social Responsibility Activities and Auditor Reputation

Accounting, Organizations and Society, forthcoming 
Number of pages: 61 Posted: 21 Jan 2022 Last Revised: 19 Jul 2024
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Nanjing Audit Univeristy, affiliation not provided to SSRN and The University of Sydney
Downloads 33 (883,323)
Citation 4

Abstract:

Loading...

16.

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

Abstract:

Loading...

17.

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

Abstract:

Loading...

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

18.

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

Abstract:

Loading...

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

19.

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

Abstract:

Loading...

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

20.

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

Abstract:

Loading...

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