Mark (Shuai) Ma

University of Pittsburgh - Accounting Group

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 11,194

in Total Papers Downloads

4,701

SSRN CITATIONS
Rank 10,032

SSRN RANKINGS

Top 10,032

in Total Papers Citations

37

CROSSREF CITATIONS

78

Scholarly Papers (12)

1.

Agency Costs and Tax Planning when the Government is a Major Shareholder

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 27 Mar 2013 Last Revised: 06 Nov 2018
Mark T Bradshaw, Guanmin Liao and Mark (Shuai) Ma
Boston College, Renmin University of China - School of Business and University of Pittsburgh - Accounting Group
Downloads 1,313 (16,391)
Citation 21

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Tax Avoidance, Ownership Structure, Agency Conflict, China, Incentives

2.
Downloads 1,221 ( 18,305)
Citation 46

Tax Avoidance and Geographic Earnings Disclosure

Number of pages: 54 Posted: 14 Mar 2012 Last Revised: 28 May 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 620 (46,949)
Citation 2

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

Tax Avoidance and Geographic Earnings Disclosure

Journal of Accounting & Economics (JAE), Forthcoming, Rotman School of Management Working Paper No. 2285110
Number of pages: 54 Posted: 27 Jun 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 601 (48,956)
Citation 12

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

3.

Are We Really Doing What We Think We Are Doing? A Note on Finite-Sample Estimates of Two-Way Cluster-Robust Standard Errors

Number of pages: 8 Posted: 06 Apr 2014 Last Revised: 19 Feb 2015
Mark (Shuai) Ma
University of Pittsburgh - Accounting Group
Downloads 601 (49,599)
Citation 2

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SAS, STATA, two-way clustered standard errors, finite sample

4.

Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality

Number of pages: 53 Posted: 03 Oct 2012 Last Revised: 31 Jan 2014
Ferdinand A. Gul, Mark (Shuai) Ma and Karen Lai
Monash University Sunway Campus, University of Pittsburgh - Accounting Group and Monash University - Department of Accounting
Downloads 555 (54,839)
Citation 4

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multiple audit clients, auditor effort, client specific knowledge, audit quality

5.

Capital Budget Execution, Accounting Quality and Investment Efficiency

Georgetown McDonough School of Business Research Paper No. 3347421
Number of pages: 50 Posted: 27 Mar 2019 Last Revised: 14 Mar 2020
Gilles Hilary, Mark (Shuai) Ma and Wenjia Yan
Georgetown University - Department of Accounting and Business Law, University of Pittsburgh - Accounting Group and The University of Hong Kong
Downloads 342 (98,391)
Citation 1

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Capital budget, Budget execution, Investment efficiency

6.

Do Firms Mimic Their Neighbors’ Accounting?: Industry Peer Headquarters Co-Location and Financial Statement Comparability

Number of pages: 54 Posted: 15 Jan 2019 Last Revised: 05 Jul 2019
Gus De Franco, Yu Hou and Mark (Shuai) Ma
Tulane University - A.B. Freeman School of Business, Queen's University - Smith School of Business and University of Pittsburgh - Accounting Group
Downloads 185 (181,994)

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Financial Statement Comparability, Institutional Theory, Firm Location, Industry Clustering

7.

Implications of Prior Joint Work Experience Between Engagement and Review Partners for Audit Quality

Number of pages: 58 Posted: 21 Aug 2016 Last Revised: 03 Sep 2019
Renmin University of China - School of Business, University of Pittsburgh - Accounting Group, Bentley University and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 169 (196,950)

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Audit quality; Review partner; Partner familiarity; Social learning

8.

Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes

Number of pages: 57 Posted: 19 Jun 2019
Mark (Shuai) Ma and Wayne B. Thomas
University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 107 (281,275)
Citation 1

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Agency Costs, Legal Environment, Legal Penalties, Tax Avoidance

9.

Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?

Number of pages: 57 Posted: 02 Mar 2020
Yangyang Fan, Mark (Shuai) Ma, Jeffrey Pittman and Yuping Zhao
Hong Kong Polytechnic University - School of Accounting and Finance, University of Pittsburgh - Accounting Group, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 86 (324,186)

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Audit Fees; Foreign Corruption; Foreign Corrupt Practices Act

10.

The Efficiency of Stock Exchange Self-Regulation: Evidence from Stock Market Liquidity and Transparency

Number of pages: 51 Posted: 28 Apr 2020
Jeong-Bon Kim, Mark (Shuai) Ma and Wenjia Yan
City University of Hong Kong, University of Pittsburgh - Accounting Group and The University of Hong Kong
Downloads 82 (333,724)

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Self-regulation, Stock Exchange, Transparency, Liquidity.

11.

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO

Number of pages: 72 Posted: 12 Oct 2020
Matthew T. Billett, Mark (Shuai) Ma and Xiaoyun Yu
Indiana University - Kelley School of Business - Department of Finance, University of Pittsburgh - Accounting Group and Indiana University - Kelley School of Business - Department of Finance
Downloads 40 (483,489)

Abstract:

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Initial public offerings, product market competition, strategic reporting

12.

Economic Links and the Spillover Effect of Earnings Quality on Market Risk

Accounting Review, Forthcoming
Posted: 06 Jul 2014 Last Revised: 15 Jan 2017
Mark (Shuai) Ma
University of Pittsburgh - Accounting Group

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Economically related firms; Spillover effect; Earnings quality; Market risk; Cost of equity capital

Other Papers (2)

Total Downloads: 78
1.

Transporting Transparency: Director Foreign Experience and Corporate Information Environment

28th Annual Conference on Financial Economics and Accounting
Number of pages: 57 Posted: 01 Jul 2016 Last Revised: 14 Jul 2017
Guanmin Liao, Mark (Shuai) Ma and Xiaoyun Yu
Renmin University of China - School of Business, University of Pittsburgh - Accounting Group and Indiana University - Kelley School of Business - Department of Finance
Downloads 75

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Corporate Governance, Board of Directors, Corporate Transparency, Information Environment, Human Capital

2.

Is Simpler Always Better? Accounting Reporting Complexity and Bank Loans Contracting

Number of pages: 47 Posted: 08 Jul 2020
Ioannis Spyridopoulos and Mark (Shuai) Ma
American University, Kogod School of Business and University of Pittsburgh - Accounting Group
Downloads 3

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Accounting reporting complexity, bank loan contracting, non-monotonic