Gaoqing Zhang

University of Minnesota - Twin Cities - Department of Accounting

Associate Professor of Accounting

321 19th Avenue South

Minneapolis, MN 55455

United States

http://https://carlsonschool.umn.edu/faculty/gaoqing-zhang

  • University of Minnesota - Twin Cities - Department of Accounting

SCHOLARLY PAPERS

20

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9,337

TOTAL CITATIONS
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Top 13,362

in Total Papers Citations

90

Scholarly Papers (20)

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1.

Consistency As A Means to Comparability: Theory and Evidence

Management Science, Forthcoming
Number of pages: 51 Posted: 25 Oct 2016 Last Revised: 02 Dec 2022
Vivian W. Fang, Michael Iselin and Gaoqing Zhang
European Corporate Governance Institute (ECGI), University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 1,153 (40,617)
Citation 1

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Financial Statement Consistency; Comparability; Informativeness; Information Spillover; Fundamental Correlation; Fundamental Volatility

2.

How do banks retain depositors? The roles of deposit rates and loan performance reporting

Number of pages: 54 Posted: 30 Nov 2023
Yikang Jiang, Yupeng Lin, Yibin Liu and Gaoqing Zhang
National University of Singapore (NUS) - National University of Singapore (NUS), NUS Business School, Students, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN), National University of Singapore (NUS) - NUS Business School and University of Minnesota - Twin Cities - Department of Accounting
Downloads 1,087 (44,249)

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deposit flow, deposit rates, loan loss provisions, disclosure

3.

Accounting Manipulation, Peer Pressure, and Internal Control

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 25 Apr 2016 Last Revised: 30 May 2017
Pingyang Gao and Gaoqing Zhang
HKU Business School and University of Minnesota - Twin Cities - Department of Accounting
Downloads 1,013 (48,873)
Citation 15

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accounting manipulation, peer pressure, internal control, SOX

4.

CECL: Timely Loan Loss Provisioning and Bank Regulation

Number of pages: 62 Posted: 25 Feb 2020 Last Revised: 02 Oct 2022
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 780 (69,836)
Citation 28

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CECL; Expected Loss Model; Incurred Loss Model; Capital Requirements; Loan Loss Provisioning; Real Effects; Banking Regulation

5.

Everlasting Fraud *

European Corporate Governance Institute - Law Working Paper No. 617/2021
Number of pages: 74 Posted: 02 Mar 2021 Last Revised: 07 Aug 2024
Vivian W. Fang, Nan Li, Wenyu Wang and Gaoqing Zhang
European Corporate Governance Institute (ECGI), University of Minnesota - Twin Cities - Carlson School of Management, Indiana University - Kelley School of Business - Department of Finance and University of Minnesota - Twin Cities - Department of Accounting
Downloads 778 (70,080)

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Regulation, Corporate Fraud, White-Collar Crime

6.

Measuring Greenhouse Gas Emissions: What are the Costs and Benefits?

Number of pages: 49 Posted: 20 Jul 2023 Last Revised: 06 Mar 2025
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 697 (80,878)
Citation 4

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Climate-Related Disclosures, Climate Risks, Physical Risk, Transition Risk, Greenhouse Gas Emissions, Direct and Indirect Emissions, Market Discipline, Real Effects, Scope 3 Emissions, Scope 1 Emissions, Financial Materiality, Environmental Externalities

7.

Principles of Asset Recognition when Future Benefits are Uncertain

Number of pages: 56 Posted: 20 Jun 2016 Last Revised: 29 May 2019
Xu Jiang, Chandra Kanodia and Gaoqing Zhang
Duke University, University of Minnesota - Carlson School of Management and University of Minnesota - Twin Cities - Department of Accounting
Downloads 470 (132,497)

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Investment Measurements, Managerial Myopia, Real Effects

8.

Ignorance Is Bliss: The Screening Effect of (Noisy) Information

The Accounting Review, 2024[10.2308/TAR-2023-0112]
Number of pages: 49 Posted: 08 Feb 2021 Last Revised: 03 Nov 2024
Felix Zhiyu Feng, Wenyu Wang, Yufeng Wu and Gaoqing Zhang
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Finance, Ohio State University (OSU) and University of Minnesota - Twin Cities - Department of Accounting
Downloads 398 (160,749)

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JEL Classification: M41, D82, G34 internal information, screening, corporate governance, accounting noise

9.

The Real Effects of Transparency in Crowdfunding

Downloads 375 (171,866)

The Real Effects of Transparency in Crowdfunding

Number of pages: 105 Posted: 05 Jul 2019 Last Revised: 17 Aug 2023
Lin Nan, Chao Tang, Xin Wang and Gaoqing Zhang
Purdue University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) - Dept. of Industrial Engineering and Decision Analytics and University of Minnesota - Twin Cities - Department of Accounting
Downloads 375 (170,230)

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The Real effects of transparency in crowdfunding

Contemporary Accounting Research, Forthcoming
Posted: 05 Oct 2023
Lin Nan, Chao Tang, Xin Wang and Gaoqing Zhang
Purdue University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) - Dept. of Industrial Engineering and Decision Analytics and University of Minnesota - Twin Cities - Department of Accounting

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crowdfunding, transparency, coordination, real effects

10.

The Role of Asymmetric Disclosure When Price Efficiency Affects Real Efficiency

Number of pages: 46 Posted: 25 Apr 2018 Last Revised: 08 Aug 2018
Qi Chen, Zeqiong Huang, Xu Jiang, Gaoqing Zhang and Yun Zhang
Duke University - Fuqua School of Business, Yale School of Management, Duke University, University of Minnesota - Twin Cities - Department of Accounting and George Washington University
Downloads 366 (176,640)

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Timely loss recognition; Price informativeness; Feedback effect

11.

The Coordination Role of Stress Tests in Bank Risk Taking

Downloads 341 (190,795)
Citation 19

The Coordination Role of Stress Tests in Bank Risk Taking

Number of pages: 58 Posted: 05 Jul 2018 Last Revised: 09 Oct 2019
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and University of Minnesota - Twin Cities - Department of Accounting
Downloads 341 (189,085)
Citation 19

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Stress test, Stress-test disclosure, Bank regulation, Bank risk-taking, Bailout, Coordination

The Coordination Role of Stress Tests in Bank Risk‐Taking

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and University of Minnesota - Twin Cities - Department of Accounting

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stress test; stress-test disclosure; bank regulation; bank risk-taking; bailout; coordination

12.

Harmonized Accounting Standards and Investment Beauty Contests

HKUST Business School Research Paper No. 2020-011
Number of pages: 70 Posted: 08 Jan 2021 Last Revised: 24 Feb 2023
Xu Jiang, Chao Tang and Gaoqing Zhang
Duke University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 318 (205,759)

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Accounting Standards, Harmonization, Correlated Reporting Noises, Beauty Contest, Investment Externality, Information Spillover, Disclosure, IFRS Adoption

13.

Optimal Reporting Systems in Bank Runs

Forthcoming at The Accounting Review
Number of pages: 47 Posted: 24 Jan 2021 Last Revised: 31 Aug 2023
Gaoqing Zhang and Ronghuo Zheng
University of Minnesota - Twin Cities - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 289 (227,922)
Citation 9

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Reporting systems; financial institutions; bank runs; financial stability.

14.

Whistleblowing Bounties and Informational Effects

Forthcoming at Journal of Accounting & Economics
Number of pages: 64 Posted: 08 Jul 2021 Last Revised: 31 May 2023
Lin Nan, Chao Tang and Gaoqing Zhang
Purdue University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 286 (231,235)
Citation 2

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Whistleblowing, Regulatory Enforcement, Fraud Detection,

15.

Banks' Discretionary Use of Fair-Value Accounting, Capital Requirement Regulation, and Bank Lending

Number of pages: 42 Posted: 25 Jul 2013 Last Revised: 21 Sep 2017
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and University of Minnesota - Twin Cities - Department of Accounting
Downloads 255 (258,990)

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banking, fair value, accounting, capital requirement, historical cost

16.

Models of Accounting Disclosure by Banking Institutions

Number of pages: 179 Posted: 31 Jan 2023
Gaoqing Zhang
University of Minnesota - Twin Cities - Department of Accounting
Downloads 248 (266,347)

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17.

Competition and Opacity in the Financial System

Number of pages: 58 Posted: 02 Aug 2019 Last Revised: 09 Sep 2019
Gaoqing Zhang
University of Minnesota - Twin Cities - Department of Accounting
Downloads 157 (406,519)
Citation 11

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coordination, interbank competition, disclosure policies, rollover risk, financial institutions, bank opacity, higher-order beliefs

18.

Asset Transfer Measurement Rules

Number of pages: 59 Posted: 12 Feb 2021
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 147 (429,259)
Citation 1

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Asset Transfer Measurement Rules, Loan Sale, Securitization, Risk Transfer, Financial Institutions

19.

Managing Systemic Disruptions in Supply Chains: The Roles of Dual Transparencies

HKUST Business School Research Paper No. 2024-184
Number of pages: 51 Posted: 21 Oct 2024 Last Revised: 20 Mar 2025
Chao Tang, Xin Wang and Gaoqing Zhang
Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) - Dept. of Industrial Engineering and Decision Analytics and University of Minnesota - Twin Cities - Department of Accounting
Downloads 101 (573,589)

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supply chain management, systemic disruption risk, climate risk, real effects

20.

Progress, Delays, and the Timeliness of Reporting

Number of pages: 42 Posted: 25 Nov 2024
Felix Zhiyu Feng and Gaoqing Zhang
University of Washington - Michael G. Foster School of Business and University of Minnesota - Twin Cities - Department of Accounting
Downloads 78 (672,896)

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information asymmetry, disclosure, reporting timeliness, managerial discretion, dynamic contract