Juan Mao

University of Texas at San Antonio - Department of Accounting

One UTSA Circle

San Antonio, TX 78249

United States

SCHOLARLY PAPERS

13

DOWNLOADS

955

SSRN CITATIONS

4

CROSSREF CITATIONS

0

Scholarly Papers (13)

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 Florida - Fisher School of Accounting, 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 432 (85,346)
Citation 2

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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 274 (140,736)
Citation 2

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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 137 (262,751)

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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 - Carlos Alvarez College of Business, University of Western Ontario and University of Texas at San Antonio - Department of Accounting
Downloads 81 (375,021)

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

5.

Determinants and Consequences of Small Audit Firm Exits from the PCAOB-Regulated Audit Market

Number of pages: 56 Posted: 05 May 2020 Last Revised: 24 Mar 2021
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 17 (663,091)

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PCAOB inspection; de-registration; Form 2; Form AP; audit firm survival; AICPA peer review; broker-dealer audits; audit fees; audit firm mergers

6.

Litigation and Information Effects on Private Sales of Securities

Number of pages: 66 Posted: 13 Aug 2021
University of Texas at San Antonio - Carlos 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 14 (685,577)

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Law and Finance; Information Effects; Private Investment in Public Equity (PIPE); Private Placements; Mitigation Actions

7.

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 Florida - Fisher School of Accounting, 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

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

8.

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

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9.

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

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

10.

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

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

11.

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

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

12.

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

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

13.

Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms

Abacus, Vol. 52, Issue 3, pp. 441-472, 2016
Number of pages: 32 Posted: 09 Sep 2016
Juan Mao and Michael Ettredge
University of Texas at San Antonio - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Downloads 0 (809,433)
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Abstract:

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Chinese reverse mergers, Disclosure controls, Foreign IPOs, Internal control weakness, SOX 302