Mark (Shuai) Ma

University of Pittsburgh - Accounting Group

United States

  • University of Pittsburgh - Accounting Group

SCHOLARLY PAPERS

21

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8,442

SSRN CITATIONS
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Top 6,717

in Total Papers Citations

154

CROSSREF CITATIONS

80

Scholarly Papers (21)

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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 1,516 (20,918)
Citation 24

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

2.

Tax Avoidance and Geographic Earnings Disclosure

Downloads 1,335 (25,298)
Citation 80

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 668 (65,383)
Citation 14

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

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 667 (65,505)
Citation 3

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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 726 (59,490)
Citation 1

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

4.

Is Silence Golden Sometimes? Management Guidance Withdrawals During the COVID-19 Pandemic

Downloads 716 (60,690)
Citation 3

Is Silence Golden Sometimes? Management Guidance Withdrawals During the COVID-19 Pandemic

Forthcoming, Review of Accounting Studies, Rotman School of Management Working Paper No. 4024379
Number of pages: 64 Posted: 03 Feb 2022
Ole-Kristian Hope, Congcong Li, Mark (Shuai) Ma and Xijiang Su
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, University of Pittsburgh - Accounting Group and Schulich School of Business, York University
Downloads 401 (122,660)

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COVID-19 Pandemic, Economic Uncertainty, Management Guidance, Guidance Withdrawal, Analyst Forecasts

Is Silence Golden Sometimes? Management Guidance Withdrawals During the COVID-19 Pandemic

Number of pages: 64 Posted: 05 Oct 2021 Last Revised: 01 Nov 2021
Ole-Kristian Hope, Congcong Li, Mark (Shuai) Ma and Xijiang Su
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, University of Pittsburgh - Accounting Group and Schulich School of Business, York University
Downloads 315 (159,814)
Citation 1

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COVID-19 Pandemic, Economic Uncertainty, Management Guidance, Guidance Withdrawal, Analyst Forecasts

5.

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 647 (69,045)
Citation 6

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

6.

Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability

Number of pages: 70 Posted: 15 Jan 2019 Last Revised: 11 Apr 2022
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 537 (87,349)
Citation 1

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Financial Statement Comparability, Institutional Theory, Imitation

7.

Are Tax Havens and Offshore Financial Centers Cracked Down On? An Examination of the International Standard of Exchange of Information on Request

The Accounting Review, Forthcoming
Number of pages: 49 Posted: 16 Mar 2022
Yijun Li and Mark (Shuai) Ma
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Pittsburgh - Accounting Group
Downloads 318 (159,255)

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Corporate Tax Avoidance, Tax Havens, Exchange of Information on Request, Offshore Financial Centers, U.S. Multinational Firms

8.

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO

European Corporate Governance Institute – Finance Working Paper No. 732/2021
Number of pages: 88 Posted: 12 Oct 2020 Last Revised: 14 Feb 2023
Matthew T. Billett, Mark (Shuai) Ma and Xiaoyun Yu
Indiana University - Kelley School of Business - Department of Finance, University of Pittsburgh - Accounting Group and Shanghai Jiao Tong University (SJTU) - Shanghai Advanced Institute of Finance (SAIF)
Downloads 314 (161,395)
Citation 1

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Initial public offerings, product market competition, strategic reporting

9.

The Effect of Tax Avoidance Crackdown on Corporate Innovation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 08 Dec 2020
Qin Li, Mark (Shuai) Ma, Terry J. Shevlin and Terry J. Shevlin
Hong Kong Polytechnic University, University of Pittsburgh - Accounting Group and University of California-IrvineUniversity of California-Irvine
Downloads 295 (172,292)
Citation 12

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Addback Statutes, Innovation, Tax Avoidance Crackdown, Tax-Motivated Income Shifting

10.

Tax Avoidance and Firm Value: Does Qualitative Disclosure in the Tax Footnote Matter?

Number of pages: 62 Posted: 25 Jan 2023
Le Luo, Mark (Shuai) Ma, Thomas C. Omer and Hong Xie
School of Management, Huazhong University of Science and Technology, University of Pittsburgh - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 293 (173,569)

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Agency Costs, Information Asymmetry, Tax Avoidance, Tax Footnotes, Firm Value

11.

Do Corporate Whistleblower Laws Affect Bank Loan Contracting?

Number of pages: 53 Posted: 06 Jan 2022 Last Revised: 24 Jan 2022
Gerald J. Lobo, Mark (Shuai) Ma, Kunpeng Sun and Hong Xie
University of Houston - C.T. Bauer College of Business, University of Pittsburgh - Accounting Group, Central University of Finance and Economics and University of Kentucky - Von Allmen School of Accountancy
Downloads 288 (176,738)

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Whistleblower Laws, False Claims Act (FCA), Bank Loan Contracting Terms

12.

Transporting Transparency: Director Foreign Experience and Corporate Information Environment

28th Annual Conference on Financial Economics and Accounting, Journal of International Business Studies, Forthcoming
Number of pages: 51 Posted: 01 Jul 2016 Last Revised: 08 Nov 2021
Guanmin Liao, Mark (Shuai) Ma and Xiaoyun Yu
Renmin University of China - School of Business, University of Pittsburgh - Accounting Group and Shanghai Jiao Tong University (SJTU) - Shanghai Advanced Institute of Finance (SAIF)
Downloads 279 (182,563)
Citation 2

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Foreign experience, corporate transparency, board of directors, board diversity, returnees, international human capital

13.

Economic Consequences of Operating Lease Recognition

Downloads 229 (221,828)

Economic Consequences of Operating Lease Recognition

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 65 Posted: 29 Oct 2022 Last Revised: 08 Feb 2023
Mark (Shuai) Ma and Wayne B. Thomas
University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 229 (221,104)

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Leases, recognition versus disclosure, economic consequences, information quality

Economic Consequences of Operating Lease Recognition

Posted: 26 Feb 2021 Last Revised: 11 Nov 2022
Mark (Shuai) Ma and Wayne B. Thomas
University of Pittsburgh - Accounting Group and University of Oklahoma

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Leases, recognition versus disclosure, economic consequences, information quality

14.

Does Dividend Taxation Affect Voluntary Disclosure? International Evidence

Number of pages: 64 Posted: 18 Feb 2021
Mark (Shuai) Ma and Hanlin Zhong
University of Pittsburgh - Accounting Group and University of Pittsburgh
Downloads 220 (230,492)

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Dividend Taxation, Voluntary Disclosure, Agency Theory

15.

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 201 (250,525)
Citation 2

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Agency Costs, Legal Environment, Legal Penalties, Tax Avoidance

16.

The Importance of International Anti-Bribery Cooperation to Auditors’ Reaction to Foreign Corruption Risk

Number of pages: 66 Posted: 02 Mar 2020 Last Revised: 05 Feb 2021
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 and University of Houston
Downloads 187 (267,335)

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Audit Fees; Foreign Corruption; Foreign Corrupt Practices Act

17.

Operating Lease Recognition and Credit Assessment by Banks

Number of pages: 56 Posted: 02 Feb 2023
Haomiao He, Ben Lourie, Mark (Shuai) Ma and Chenqi Zhu
University of California, Irvine - Paul Merage School of Business, University of California, Irvine, University of Pittsburgh - Accounting Group and University of California, Irvine - Paul Merage School of Business
Downloads 161 (304,074)

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ASC 842, Bank Internal Rating, Disclosure, Operating Lease

18.

Does the Tax Deductibility of Interest Affect Financial Reporting?

Number of pages: 57 Posted: 23 Jun 2022
Shawn X. Huang, Kenneth J. Klassen, Mark (Shuai) Ma and Kaishu Wu
Arizona State University (ASU) - School of Accountancy, University of Waterloo - School of Accounting and Finance, University of Pittsburgh - Accounting Group and University of Waterloo
Downloads 112 (402,734)

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Tax Deductibility of Interest, Financial Reporting, U.S. Tax Cuts & Jobs Act

19.

Tax Avoidance and Firm Value: Does Qualitative Disclosure in the Tax Footnote Matter?

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 12 Jul 2023
Le Luo, Mark (Shuai) Ma, Thomas C. Omer and Hong Xie
School of Accountancy, Central University of Finance and Economics, University of Pittsburgh - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 68 (549,575)
Citation 1

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Agency costs, Information asymmetry, Tax avoidance, Tax footnotes, Firm value

20.

Are Meritless Whistleblower Complaints Detrimental to Employers?

Posted: 27 Aug 2023
Yangyang Fan, Gilles Hilary and Mark (Shuai) Ma
Hong Kong Polytechnic University - School of Accounting and Finance, Georgetown University - Department of Accounting and Business Law and University of Pittsburgh - Accounting Group

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Meritless Whistleblower Complaints, Shareholder Welfare, Deterrence Effect, Managerial Efforts, Financial Restatements.

21.

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