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

SCHOLARLY PAPERS

16

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5,119

SSRN CITATIONS
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SSRN RANKINGS

Top 19,447

in Total Papers Citations

43

CROSSREF CITATIONS

11

Scholarly Papers (16)

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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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)

Abstract:

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information system design, screening, corporate governance, accounting noise

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 RiskÔÇÉTaking

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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