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

16

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43

CROSSREF CITATIONS

11

Scholarly Papers (16)

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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
University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 937 (38,922)
Citation 1

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

2.

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 797 (48,513)
Citation 15

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accounting manipulation, peer pressure, internal control, SOX

3.

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 643 (64,758)
Citation 10

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

4.

Everlasting Fraud

European Corporate Governance Institute - Law Working Paper No. 617/2021
Number of pages: 72 Posted: 02 Mar 2021 Last Revised: 09 Jun 2022
Vivian W. Fang, Nan Li, Wenyu Wang and Gaoqing Zhang
University of Minnesota - Twin Cities - Carlson School of Management, 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 490 (90,536)

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Regulation, Financial Reporting, Accounting Fraud, Crime

5.

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 423 (107,692)

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Investment Measurements, Managerial Myopia, Real Effects

6.

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 328 (143,061)

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Timely loss recognition; Price informativeness; Feedback effect

7.

The Real Effects of Transparency in Crowdfunding

Number of pages: 53 Posted: 05 Jul 2019 Last Revised: 17 Nov 2020
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 246 (192,988)

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8.

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

Downloads 241 (196,047)

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

Number of pages: 40 Posted: 08 Feb 2021 Last Revised: 28 Feb 2023
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, University of Illinois at Urbana-Champaign - Department of Finance and University of Minnesota - Twin Cities - Department of Accounting
Downloads 181 (255,352)

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information system design, screening, corporate governance, accounting noise

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

Number of pages: 40 Posted: 23 Feb 2023 Last Revised: 26 Mar 2023
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, University of Illinois at Urbana-Champaign - Department of Finance and University of Minnesota - Twin Cities - Department of Accounting
Downloads 60 (548,420)

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information system design, screening, corporate governance, accounting noise

9.

The Coordination Role of Stress Tests in Bank Risk Taking

Downloads 225 (209,392)

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 225 (208,984)
Citation 13

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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

10.

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 166 (274,954)
Citation 1

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

11.

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 157 (287,954)

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

12.

Whistleblowing Bounties and Informational Effects

Number of pages: 53 Posted: 08 Jul 2021
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 110 (384,813)

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Whistleblowing, Regulatory Enforcement, Fraud

13.

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 98 (408,350)

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

14.

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 98 (408,350)
Citation 7

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

15.

Optimal Reporting Systems in Bank Runs

Number of pages: 53 Posted: 24 Jan 2021 Last Revised: 28 Nov 2022
Gaoqing Zhang and Ronghuo Zheng
University of Minnesota - Twin Cities - Department of Accounting and The University of Texas at Austin - McCombs School of Business
Downloads 92 (425,536)

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

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 68 (506,579)

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