Jian Zhou

University of Hawaii at Manoa

Honolulu, HI 96822

United States

SCHOLARLY PAPERS

46

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CITATIONS
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179

Scholarly Papers (46)

Disclosure Quality and Earnings Management

Number of pages: 34 Posted: 08 May 2001 Last Revised: 08 Jan 2019
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 12,349 (268)
Citation 12

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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

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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 University of Cincinnati - Lindner College of Business
Downloads 6,791 (830)
Citation 42

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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 University of Cincinnati - Lindner College of Business

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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 3,057 (3,423)
Citation 54

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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 1,816 (8,251)
Citation 4

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Earnings management, delisting rate, life expectancy, IPOs

5.

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 1,620 (9,935)
Citation 3

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Income smoothing, Earnings management, Job security

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 University of Cincinnati - Lindner College of Business
Downloads 1,606 (10,083)
Citation 8

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auditor reputation, auditor independence, auditor fee

7.

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 1,567 (10,513)
Citation 8

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Analysts' forecasts; Discretionary accruals; Forecast efficiency

8.

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 University of Cincinnati - Lindner College of Business
Downloads 1,489 (11,397)
Citation 6

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

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 732 (32,276)
Citation 2

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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 648 (37,998)
Citation 2

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

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 1,232 (15,364)
Citation 6

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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 843 (26,590)
Citation 8

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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 280 (105,487)
Citation 8

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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 964 (22,225)
Citation 11

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

13.

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 763 (30,971)
Citation 1

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Sarbanes Oxley Act , Corporate Governance, Earnings Management

14.

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 731 (32,824)
Citation 1

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

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 708 (34,257)
Citation 2

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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 460 (60,002)
Citation 5

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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 398 (71,449)
Citation 1

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political connection

18.

The Monitoring Effectiveness of Co-Opted Audit Committees

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 31 Jan 2013 Last Revised: 27 Mar 2019
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and University of Hawaii at Manoa
Downloads 367 (78,535)

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

19.
Downloads 343 ( 84,962)

Languages and Earnings Management

Number of pages: 46 Posted: 27 Mar 2017
Jaehyeon Kim, Yongtae Kim and Jian Zhou
Ajou University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa
Downloads 343 (84,352)

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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
Ajou University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa

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

20.

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 327 (89,633)
Citation 2

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

21.

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 316 (93,096)

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

22.

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 302 (97,807)

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earnings management, shareholder rights, insider ownership

23.

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 10 Apr 2017 Last Revised: 10 Jan 2019
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, Brigham Young University and University of Hawaii at Manoa
Downloads 265 (112,432)

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Audit Committee, Accounting Expertise, Internal Control, Auditor Dismissal

24.

Do Banks Price Independent Directors’ Attention?

Journal of Financial and Quantitative Analysis (JFQA), Vol. 53, No. #4, 2018
Number of pages: 42 Posted: 15 Feb 2017 Last Revised: 10 Nov 2018
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 130 (214,608)

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

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 115 (235,231)

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

26.

The Effect of SOX on the Predictability of Future Cash Flows in Litigious and Non-litigious Industries

2012. Asia-Pacific Journal of Accounting and Economics 19 (2): 210-226.
Number of pages: 27 Posted: 14 Sep 2008 Last Revised: 27 Mar 2019
Drexel University, University of Massachusetts Lowell, Rutgers, The State University of New Jersey and University of Hawaii at Manoa
Downloads 85 (287,787)

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Discretionary accruals, operating cash flows, SOX, litigious industries

27.

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 14 (544,156)
Citation 1
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28.

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 3 (612,117)
Citation 2
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29.

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 (633,584)
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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 (665,168)
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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

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

31.

Attention Please: Does Audit Committee Directors’ Unequal Allocation of Attention to Multiple Directorships Affect Firms’ Earnings Management?

Posted: 06 Dec 2018
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, The Hong Kong Polytechnic University and University of Hawaii at Manoa

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multiple directorships, audit committees, earnings management

32.

Does SEC FRR No. 48 Disclosure Communicate Risk Management Effectiveness?

Posted: 16 Feb 2018
University of Houston - C.T. Bauer College of Business, SUNY University at Albany, SUNY University at Albany and University of Hawaii at Manoa

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disclosure, managerial decision, risk management, real effects, signaling

33.

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

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

34.

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

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Audit Quality, Earning Management, Taiwan IPO Firms

35.

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

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Auditor Brand Name, Industry Specialization, Earnings Management

36.

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 and Jian Zhou
Binghamton University and University of Hawaii at Manoa

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

37.

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 and Jian Zhou
Binghamton University and University of Hawaii at Manoa

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

38.

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

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

39.

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

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

40.

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

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

41.

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

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

42.

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

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

43.

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

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analyst forecast inefficiency, operating cash flows, accruals

44.

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 University of Cincinnati - Lindner College of Business

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

45.

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

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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

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discretionary accruals, earnings valuation, information communication