Juan Mao

University of Texas at San Antonio - Department of Accounting

One UTSA Circle

San Antonio, TX 78249

United States

SCHOLARLY PAPERS

15

DOWNLOADS

1,761

SSRN CITATIONS

16

CROSSREF CITATIONS

1

Scholarly Papers (15)

1.

Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors' Leaving Public Accounting

Number of pages: 59 Posted: 19 Apr 2017 Last Revised: 07 Jun 2019
University of Auckland Business School, University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 653 (77,578)
Citation 2

Abstract:

Loading...

audit partner; auditor departure; audit firm switch; audit fees; audit quality

2.

Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms

Number of pages: 47 Posted: 03 Sep 2013 Last Revised: 29 Jan 2015
Juan Mao and Michael Ettredge
University of Texas at San Antonio - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 298 (193,501)
Citation 2

Abstract:

Loading...

Chinese reverse mergers, foreign IPOs, internal control weakness, SOX 302

3.

The Scale and Scope of the Client Portfolio and Audit Pricing at the Individual Auditor Level: Evidence from China

Number of pages: 57 Posted: 29 Jun 2017
Juan Mao, Baolei Qi and Guochang Zhang
University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and University of Hong Kong
Downloads 227 (253,765)

Abstract:

Loading...

audit pricing, individual auditor, client portfolio, scale, industry scope

4.

How Reverse Merger Firms Raise Capital in PIPEs: Search Costs and Placement Agent Reputation

Review of Quantitative Finance and Accounting (RQFA), January 2021, 56(1), 143-184.
Number of pages: 54 Posted: 28 Jun 2019 Last Revised: 11 Aug 2021
Onur Bayar, Yini Liu and Juan Mao
University of Texas at San Antonio - Alvarez College of Business, University of Western Ontario and University of Texas at San Antonio - Department of Accounting
Downloads 170 (329,869)

Abstract:

Loading...

Private Investment in Public Equity; Reverse Mergers; Financial Intermediaries; PIPEs with multiple closings; Financial Contracting; IPOs

5.

How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?

Forthcoming in Auditing: A Journal of Practice & Theory
Number of pages: 49 Posted: 19 Apr 2023 Last Revised: 16 May 2024
University of Kansas - Accounting and Information Systems Area, University of Texas at San Antonio - Department of Accounting, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 149 (368,581)
Citation 1

Abstract:

Loading...

COVID; Stay-at-home Order; Audit Fees; Filing Delays; Risk of Material Misstatement; Audit Team Coordination; Group Audit

6.

Litigation and Information Effects on Private Sales of Securities

Number of pages: 56 Posted: 13 Aug 2021 Last Revised: 07 Jun 2024
University of Texas at San Antonio - Alvarez College of Business, University of Wisconsin - Milwaukee - Department of Finance, University of Western Ontario and University of Texas at San Antonio - Department of Accounting
Downloads 85 (551,944)

Abstract:

Loading...

JEL classification: G14, G23, G32, K41, K42 Law and Finance, Information Effects, Private Investments in Public Equity (PIPEs), Private Placements, Mitigation Actions

7.

Repeated Data Breaches and Firm Value

Number of pages: 11 Posted: 06 Dec 2022
Nankai University - School of Finance, University of Colorado, Colorado Springs, University of Texas at San Antonio - Department of Accounting and affiliation not provided to SSRN
Downloads 80 (572,367)

Abstract:

Loading...

Repeated Data Breaches, Event Study, Cumulative Abnormal Returns (CARs), Firm
Value, Cybersecurity

8.

Small audit firms’ public market exits, business model changes, and market consequences

Number of pages: 55 Posted: 26 Mar 2024
University of Kansas - Accounting and Information Systems Area, University of Texas at San Antonio - Department of Accounting and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 50 (725,600)

Abstract:

Loading...

Small audit firms; PCAOB de-registrations; public company audit market exits; private audit market; audit firm mergers; audit firm liquidations

9.

Shareholder Litigation and Short Selling Ahead of Private Equity Placements

Forthcoming, Financial Review, https://doi.org/10.1111/fire.12347
Number of pages: 45 Posted: 26 May 2023 Last Revised: 02 Jun 2023
Onur Bayar, Yini Liu and Juan Mao
University of Texas at San Antonio - Alvarez College of Business, University of Western Ontario and University of Texas at San Antonio - Department of Accounting
Downloads 49 (731,888)

Abstract:

Loading...

Short Selling; Private Investment in Public Equity (PIPE); Law and Finance; Securities Class Action Litigation.

10.

Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors’ Leaving Public Accounting

Contemporary Accounting Research, Forthcoming
Posted: 03 Jun 2021
University of Auckland Business School, University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Abstract:

Loading...

auditor departure, auditor turnover, auditor switch, audit fees, audit quality

11.

INCREASED AUDIT RISK AND COMPONENT AUDITOR USE. EVIDENCE FROM THE REVELATION OF INTERNAL CONTROL MATERIAL WEAKNESSES

Posted: 24 Mar 2020 Last Revised: 14 May 2020
Katherine Gunny, Juan Mao and Jing Zhang
University of Colorado at Denver, University of Texas at San Antonio - Department of Accounting and university of Colorado Denver

Abstract:

Loading...

12.

COMPONENT AUDITORS AND LENDERS’ PERCEPTION OF AUDIT QUALITY

Posted: 13 Jan 2020 Last Revised: 14 May 2020
Bentley University, University of Texas at San Antonio - Department of Accounting and university of Colorado Denver

Abstract:

Loading...

component auditor; Form AP; cost of debt; audit quality; earnings persistence

13.

Group Audits: Are Audit Quality and Price Associated with the Lead Auditors 's Decision to Accept Responsibility for Work Performed by Other Auditors?

Journal of Accounting and Public Policy, Vol. 39, No. 2, 2020
Posted: 26 Mar 2018 Last Revised: 11 Aug 2021
University of Texas at San Antonio - Department of Accounting, University of Kansas - Accounting and Information Systems Area and University of Alabama - Culverhouse College of Commerce & Business Administration

Abstract:

Loading...

group audits; Lead auditor; audit fee; audit quality; Other auditor; divided responsibility

14.

Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence from Chinese Small Audit Firms

The International Journal of Accounting, Vol. 52-3, (Forthcoming)
Posted: 20 Apr 2017
Juan Mao, Baolei Qi and Qian Xu
University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and China Agriculture University

Abstract:

Loading...

Accounting Networks, Small Audit Firms, Weak Institutional Environment, Audit Fees, Audit Quality

15.

Auditor Reverse Merger Expertise: Evidence from Chinese Reverse Merger Companies

AUDITING: A Journal of Practice & Theory, Forthcoming
Posted: 19 Apr 2017
Juan Mao and Jennifer Yin
University of Texas at San Antonio - Department of Accounting and University of Texas at San Antonio

Abstract:

Loading...

Auditor selection; Chinese reverse mergers; reverse-merger experts; up-listing