Jian Zhou

University of Hawaii at Manoa

Honolulu, HI 96822

United States

SCHOLARLY PAPERS

43

DOWNLOADS
Rank 382

SSRN RANKINGS

Top 382

in Total Papers Downloads

38,187

CITATIONS
Rank 3,168

SSRN RANKINGS

Top 3,168

in Total Papers Citations

174

Scholarly Papers (43)

1.
Downloads 11,801 ( 228)
Citation 12

Disclosure Quality and Earnings Management

Number of pages: 34 Posted: 08 May 2001 Last Revised: 29 Aug 2008
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 11,801 (223)
Citation 12

Abstract:

Earning management; Disclosure quality; Discretionary accruals

Disclosure Quality and Earnings Management

Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
Posted: 13 Dec 2001
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business

Abstract:

Disclosure quality; Earnings management

Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses

Number of pages: 39 Posted: 22 Aug 2006
Yan Zhang, Jian Zhou and Nan Zhou
State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and State University of New York at Binghamton - School of Management
Downloads 6,423 (712)
Citation 41

Abstract:

audit committee financial expertise, auditor independence, internal control weakness

Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses

Journal of Accounting and Public Policy, Vol. 26, No. 3, pp. 300-327, May/June 2007
Posted: 19 Oct 2006
Yan Zhang, Jian Zhou and Nan Zhou
State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and State University of New York at Binghamton - School of Management

Abstract:

Internal control weakness, Audit committee, Financial expertise, Auditor independence

3.

Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence

Accounting Horizons, Vol. 20, No. 1, pp. 57-73, March 2006
Number of pages: 30 Posted: 05 Dec 2005 Last Revised: 25 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 2,778 (2,873)
Citation 52

Abstract:

Sarbanes-Oxley Act, Conservatism, Discretionary accruals

4.

Earnings Management and Delisting Risk of Initial Public Offerings

Simon School, University of Rochester, Research Paper Series, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 56 Posted: 02 Oct 2005 Last Revised: 22 Nov 2010
Jinliang Li and Jian Zhou
Tsinghua University - School of Economics & Management and University of Hawaii at Manoa
Downloads 1,626 (7,205)
Citation 4

Abstract:

Earnings management, delisting rate, life expectancy, IPOs

5.

Do Analysts' Forecasts Fully Reflect the Information in Accruals?

Number of pages: 38 Posted: 25 May 2001
Anwer S. Ahmed, Jian Zhou and Khalid Nainar
Texas A&M University - Mays Business School, University of Hawaii at Manoa and McMaster University - Michael G. DeGroote School of Business
Downloads 1,497 (8,697)
Citation 8

Abstract:

Analysts' forecasts; Discretionary accruals; Forecast efficiency

6.

Auditor Reputation, Auditor Independence and the Stock Market Reaction to Andersen's Clients

SUNY at Binghamton School of Management Working Paper
Number of pages: 38 Posted: 06 Mar 2003
North Carolina State University - Poole College of Management, University of Hawaii at Manoa and State University of New York at Binghamton - School of Management
Downloads 1,487 (8,598)
Citation 8

Abstract:

auditor reputation, auditor independence, auditor fee

7.

Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model

Number of pages: 43 Posted: 15 Dec 2000 Last Revised: 13 Jun 2011
Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 1,478 (8,485)
Citation 3

Abstract:

Income smoothing, Earnings management, Job security

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, pp. 1-26, Winter 2010
Number of pages: 42 Posted: 14 Jan 2009 Last Revised: 29 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 729 (27,150)
Citation 2

Abstract:

Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Number of pages: 42 Posted: 17 Jan 2009
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 647 (31,999)
Citation 2

Abstract:

Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

9.

Internal Control Weaknesses and Client Risk Management

Journal of Accounting, Auditing and Finance, Vol. 24, No. 4, pp. 543-579, 2009
Number of pages: 55 Posted: 08 Dec 2008 Last Revised: 16 Dec 2009
Syracuse University, State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and State University of New York at Binghamton - School of Management
Downloads 1,307 (9,845)
Citation 5

Abstract:

Internal control weaknesses, Client risk management, Audit fee and audit opinion, Auditor resignation

10.

Audit Quality and Earnings Management by Seasoned Equity Offering Firms

Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 2, pp. 95-120, 2004
Number of pages: 37 Posted: 26 Jan 2006
Jian Zhou and Randal J. Elder
University of Hawaii at Manoa and Syracuse University
Downloads 1,097 (13,285)
Citation 6

Abstract:

Audit quality, earnings management, seasoned equity offering

Corporate Governance and Mutual Fund Performance: A First Look at the Morningstar Stewardship Grades

Number of pages: 33 Posted: 04 May 2005
Jay W. Wellman and Jian Zhou
Cornell University - School of Hotel Administration and University of Hawaii at Manoa
Downloads 825 (22,737)
Citation 8

Abstract:

Mutual funds, governance, fund performance, mutual fund flow, Morningstar

Corporate Governance and Mutual Fund Performance: A First Look at the Morningstar Stewardship Grades

Number of pages: 33 Posted: 22 Mar 2008
Jay W. Wellman and Jian Zhou
Cornell University - School of Hotel Administration and University of Hawaii at Manoa
Downloads 230 (110,640)
Citation 8

Abstract:

Mutual Funds, Governance, Performance

12.

Audit Committee, Board Characteristics and Auditor Switch Decisions by Andersen's Clients

Contemporary Accounting Research, Vol. 24, No. 4, pp. 1085-1117, 2007
Number of pages: 39 Posted: 18 Apr 2007 Last Revised: 02 Feb 2010
Ken Y. Chen and Jian Zhou
National Taiwan University and University of Hawaii at Manoa
Downloads 847 (19,704)
Citation 11

Abstract:

Andersen clients' auditor choices, audit committee size, audit committee independence, audit committee meetings, audit committee financial expertise, board size, board independence

13.

To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOs' Decisions

Journal of Accounting and Public Policy, Vol. 24, No. 2, pp. 153-160, 2006
Number of pages: 35 Posted: 21 Jan 2005
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 728 (27,596)
Citation 1

Abstract:

CEO/CFO certification, firm size, quality of earnings, institutional holdings

14.

The Impact of Corporate Governance on Discretionary Accrual Changes Around the Sarbanes-Oxley Act*

Number of pages: 35 Posted: 11 Sep 2007
Wei Zhang, Jian Zhou and Gerald J. Lobo
SUNY at Albany, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 705 (26,749)
Citation 1

Abstract:

Sarbanes Oxley Act , Corporate Governance, Earnings Management

15.

Auditor-Provided Tax Consulting, Knowledge Spillovers, and Reported Weaknesses in Internal Control

Number of pages: 47 Posted: 05 Jun 2007 Last Revised: 07 Jun 2013
David G. Harris and Jian Zhou
Syracuse University - Joseph I. Lubin School of Accounting and University of Hawaii at Manoa
Downloads 563 (31,352)
Citation 2

Abstract:

audit, tax, auditor consulting, auditor independence, internal control weakness

16.

Financial Reporting After the Sarbanes-Oxley Act: Conservative or Less Earnings Management?

Research in Accounting Regulations, Vol. 20, pp. 187-192, 2007
Number of pages: 28 Posted: 12 Nov 2007 Last Revised: 02 Sep 2008
Jian Zhou
University of Hawaii at Manoa
Downloads 403 (54,616)
Citation 4

Abstract:

Sarbanes-Oxley Act, Earnings Management, Accounting Conservatism

17.

The Value of Political Connections: Chinese Evidence

Number of pages: 34 Posted: 13 Sep 2008
Haoping Xu and Jian Zhou
Independent and University of Hawaii at Manoa
Downloads 325 (64,570)
Citation 1

Abstract:

political connection

18.

The Effect of Shareholder Rights and Insider Ownership on Earnings Management

2013. Abacus: A Journal of Accounting, Finance and Business Studies 31 (1): 28-50.
Number of pages: 40 Posted: 06 Sep 2006 Last Revised: 01 Mar 2017
Henry He Huang, Weimin Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, Saint Louis University and University of Hawaii at Manoa
Downloads 276 (86,909)

Abstract:

earnings management, shareholder rights, insider ownership

19.

National Level, City Level Auditor Industry Specialization and Cost of Debt

2010. Accounting Horizons 24 (3): 395-417.
Number of pages: 44 Posted: 02 Feb 2010 Last Revised: 01 Mar 2017
Chan Li, Yuan Xie and Jian Zhou
University of Pittsburgh - Katz Graduate School of Business, Fordham University and University of Hawaii at Manoa
Downloads 258 (82,664)
Citation 2

Abstract:

auditor industry specialization, national level industry specialist, city level industry specialist, credit rating, bond spread

20.
Downloads 191 (133,499)

Languages and Earnings Management

Number of pages: 46 Posted: 27 Mar 2017
Jaehyeon Kim, Yongtae Kim and Jian Zhou
Deakin University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa
Downloads 191 (133,357)

Abstract:

institutions, languages, earnings management, accrual-based earnings management, real earnings management

Languages and Earnings Management

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 05 Apr 2017
Jaehyeon Kim, Yongtae Kim and Jian Zhou
Deakin University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa

Abstract:

Institutions, Languages, Earnings Management, Accrual-Based Earnings Management, Real Earnings Management

21.

The Monitoring Effectiveness of Co-Opted Audit Committees

Number of pages: 64 Posted: 31 Jan 2013 Last Revised: 16 Dec 2016
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Missouri at Columbia - School of Accountancy and University of Hawaii at Manoa
Downloads 173 (90,003)

Abstract:

audit committee, board of directors, co-option, discretionary accruals, independence, misstatements

22.

National Culture and Internal Control Material Weaknesses Around the World

Journal of Accounting, Auditing and Finance, Vol. 31(1), 2016
Number of pages: 41 Posted: 01 Sep 2014 Last Revised: 01 Mar 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, Northwest University and University of Hawaii at Manoa
Downloads 169 (89,336)

Abstract:

national culture, individualism, uncertainty avoidance, power distance, internal control material weakness

23.

The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis

2016. Auditing: A Journal of Practice and Theory 35 (3): 51-73.
Posted: 09 Nov 2011 Last Revised: 01 Mar 2017
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa

Abstract:

auditor independence, earnings management, discretionary accruals, management discretion, mandatory auditor rotation

24.

Does Audit Committee Accounting Expertise Help to Safeguard Auditor Independence?

Number of pages: 52 Posted: 10 Apr 2017
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa
Downloads 138 (176,276)

Abstract:

Audit Committee, Accounting Expertise, Internal Control, Auditor Dismissal

25.

Role of Underwriters in Restraining Earnings Management in Initial Public Offerings

2012. Journal of Applied Business Research 28 (4): 709-724.
Number of pages: 25 Posted: 29 Feb 2012 Last Revised: 01 Mar 2017
Hei Wai Lee, Yan Alice Xie and Jian Zhou
University of Michigan at Dearborn - School of Management, University of Michigan at Dearborn and University of Hawaii at Manoa
Downloads 100 (211,204)

Abstract:

Earnings management, Underwriter reputation, IPO firms, Internet bubble, Sarbanes-Oxley Act

26.

IPO Underpricing and Audit Quality Differentiation Within Non-Big 5 Firms

International Journal of Auditing, Vol. 11, No. 2, pp. 115-131, July 2007
Number of pages: 17 Posted: 22 Oct 2007
Syracuse University - Joseph I. Lubin School of Accounting, Syracuse University and University of Hawaii at Manoa
Downloads 13 (485,467)
Citation 1
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Abstract:

27.

Determinants and Accounting Consequences of Forming a Governance Committee: Evidence from the United States

Corporate Governance: An International Review, Vol. 17, Issue 6, pp. 710-727, November 2009
Number of pages: 18 Posted: 17 Nov 2009
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 2 (533,881)
Citation 2
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Abstract:

28.

Shareholder Rights, Insider Ownership and Earnings Management

Abacus, Vol. 49, Issue 1, pp. 46-73, 2013
Number of pages: 28 Posted: 09 Mar 2013
Henry He Huang, Weimin Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, Saint Louis University and University of Hawaii at Manoa
Downloads 1 (550,765)
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Abstract:

Shareholder rights, Insider ownership, Earnings management, Management entrenchment

National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties

International Journal of Auditing, Vol. 16, Issue 3, pp. 248-267, 2012
Number of pages: 20 Posted: 11 Oct 2012
Yuan Xie, Yinqi Zhang and Jian Zhou
Fordham University, American University and University of Hawaii at Manoa
Downloads 1 (579,306)
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Abstract:

auditor industry specialization, national level industry specialist, city level industry specialist, analyst forecast accuracy, analyst forecast dispersion

National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties

International Journal of Auditing, Forthcoming
Posted: 05 Sep 2012
Yuan Xie, Yinqi Zhang and Jian Zhou
Fordham University, American University and University of Hawaii at Manoa

Abstract:

auditor industry specialization, national level industry specialist, city level industry specialist, analyst forecast accuracy, analyst forecast dispersion

30.

An Exploratory Study of the Effects of the European Union 8th Directive on Company Law on Audit Committees: Evidence from EU Companies Listed on the US Stock Exchanges

2008. Advances in Accounting, Incorporating Advances in International Accounting 24(2): 262-271.
Posted: 03 Mar 2017
Louis Braiott Jr. and Jian Zhou
Binghamton University and University of Hawaii at Manoa

Abstract:

EU 8th Directive on Company Law, audit committee, earnings management

31.

Auditor Brand Name, Industry Specialisation, and Earnings Management: Evidence from Taiwanese Companies

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 3(2): 194-219, 2006
Posted: 03 Mar 2017
Ken Y. Chen, Shan-Ying Wu and Jian Zhou
National Taiwan University, Kun Shan University of Technology and University of Hawaii at Manoa

Abstract:

Auditor Brand Name, Industry Specialization, Earnings Management

32.

An Exploratory Study of the Effects of the Sarbanes-Oxley Act, the Sec and National Stock Exchange(S) Rules on Audit Committee Alignment

2006. Managerial Auditing Journal 21(2): 166-190.
Posted: 03 Mar 2017
Louis Braiott Jr. and Jian Zhou
Binghamton University and University of Hawaii at Manoa

Abstract:

Blue Ribbon Committee (BRC), Sarbanes‐Oxley Act (SOX), audit committee alignment

33.

Audit Quality and Earnings Management for Taiwan IPO Firms

2005. Managerial Auditing Journal V20 (1): 86-104
Posted: 03 Mar 2017
Ken Y. Chen, Kuen-Lin Lin and Jian Zhou
National Taiwan University, Independent and University of Hawaii at Manoa

Abstract:

Audit Quality, Earning Management, Taiwan IPO Firms

34.

The Value of Local Political Capital in Transition China

2011. Economics Letters, Vol. 110, No. 3, 189-192
Posted: 03 Mar 2017
Pei Sun, Haoping Xu and Jian Zhou
Fudan University, Independent and University of Hawaii at Manoa

Abstract:

Political Capital, Personal-Level Connections, Organizational-Level Connections, Stock Market Reponse

35.

Do Banks Price Independent Directors’ Attention?

Number of pages: 42 Posted: 15 Feb 2017
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Hawaii at Manoa
Downloads 0 (330,959)

Abstract:

Multiple Directorships, Directors' Attention, Cost of Borrowing, Bank Loan Contracting

36.

An Analysis of Big 4 Pricing and Firm Size: The Differential Impact of Demand and Supply Shocks on Large and Small Clients

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 10 Feb 2017 Last Revised: 28 Mar 2017
Fatima Alali, Randal J. Elder and Jian Zhou
California State University, Fullerton, Syracuse University and University of Hawaii at Manoa

Abstract:

Big 4 pricing, small firms, Sarbanes-Oxley Act, PCAOB AS2, PCAOB AS5, Great Recession

37.

Ownership Structure and Real Earnings Management: Evidence from China

Posted: 13 Aug 2015
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management and University of Hawaii at Manoa

Abstract:

Ownership structure, real earnings management, largest shareholder, state control, managerial ownership

38.

The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality

2012. Accounting Horizons 26 (3): 493-511.
Posted: 18 Jul 2009 Last Revised: 01 Mar 2017
Dechun Wang and Jian Zhou
Texas A&M University and University of Hawaii at Manoa

Abstract:

PCAOB Auditing Standard No. 5, audit fee, audit quality, internal control

39.

The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls

Auditing: A Journal of Practice & Theory, Vol. 31, No. 2, 2012
Posted: 15 Jan 2009 Last Revised: 11 Jul 2012
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Hawaii at Manoa

Abstract:

material weaknesses, internal controls, remediation, Sarbanes-Oxley Act

40.

Do Analysts' Earnings Forecasts Fully Reflect the Information in Accruals?

Canadian Journal of Administrative Sciences, Vol. 22, No. 4, pp. 329-342, December 2005
Posted: 14 Jun 2006
Anwer S. Ahmed, Jian Zhou and Khalid Nainar
Texas A&M University - Mays Business School, University of Hawaii at Manoa and McMaster University - Michael G. DeGroote School of Business

Abstract:

analyst forecast inefficiency, operating cash flows, accruals

41.

Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen's Indictment on Its Client Firms

Contemporary Accounting Research, Vol. 23, No. 2, pp. 465-490, Summer 2006
Posted: 05 Oct 2005
North Carolina State University - Poole College of Management, University of Hawaii at Manoa and State University of New York at Binghamton - School of Management

Abstract:

Auditor independence, auditor reputation, audit fee, non-audit fee

42.

Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms

Posted: 02 Dec 2002
Randal J. Elder and Jian Zhou
Syracuse University and University of Hawaii at Manoa

Abstract:

audit quality, industry specialization, earnings management, initial public offering

Discretionary Accruals, Earnings Management and the Valuation of Earnings

2000. Journal of Accounting & Business Research Volume 8: 59-82.
Posted: 03 Mar 2017
Anwer S. Ahmed and Jian Zhou
Texas A&M University - Mays Business School and University of Hawaii at Manoa

Abstract:

discretionary accruals, earnings valuation, information communication