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

20

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9,337

TOTAL CITATIONS
Rank 13,362

SSRN RANKINGS

Top 13,362

in Total Papers Citations

90

Scholarly Papers (20)

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

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

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