Janus Jian Zhang

Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

Hong Kong

SCHOLARLY PAPERS

7

DOWNLOADS

686

SSRN CITATIONS

9

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Policy Uncertainty and Loan Loss Provisions in the Banking Industry

Review of Accounting Studies, 25 (2), (2020), 726-777.
Number of pages: 71 Posted: 12 Oct 2017 Last Revised: 27 Sep 2021
Jeffrey Ng, Walid Saffar and Janus Jian Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 316 (121,170)
Citation 9

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Policy Uncertainty; Accrual Estimates; Banking; Loan Loss Provisions; Earnings Management

2.

Loan Loss Signaling Among Banks Competing with FinTech Firms: Evidence from Peer-to-Peer Lending

Number of pages: 67 Posted: 01 Jul 2020 Last Revised: 30 Aug 2021
Jeffrey Ng, Tjomme O. Rusticus and Janus Jian Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 142 (255,352)

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financial technology; peer-to-peer lending; overleveraging; signaling; loan loss provisions

3.

Regulatory Investigations of Audit Partners and Audit Quality Improvement

China Journal of Accounting Studies (Forthcoming)
Number of pages: 36 Posted: 05 Oct 2017
Rui Ge and Janus Jian Zhang
Shenzhen University - Shenzhen Audencia Business School and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 84 (366,835)

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audit partners, audit quality, CSRC investigations, regulatory monitoring

4.

Does Supply Chain Visibility Enhance Trade Credit? Evidence through Operational Improvements

Number of pages: 47 Posted: 21 Aug 2021
Jeffrey Ng, Andy Yeung and Janus Jian Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 62 (436,985)

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Supply chain visibility; Trade credit; Cost Efficiency; Operational Efficiency; Conflict minerals disclosure

5.

Offshore Trading Activities and Audit Fees: A Textual Approach

Managerial Auditing Journal, Forthcoming
Number of pages: 40 Posted: 17 Jan 2019 Last Revised: 30 Jun 2020
Janus Jian Zhang, Yun Ke, Shuo Li, Shuo Li and Yanan Zhang
Hong Kong Baptist University (HKBU) – Department of Accountancy and Law, Brock University - Goodman School of Business, Western Washington University - Department of AccountingWestern Washington University and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 61 (436,985)

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Audit Fees, Offshore Activities, Perceived Audit Risk, Audit Effort

6.

Fixing the Core, Earnings Management, and Sustainable Emergence from Financial Distress: Evidence from China’s Special Treatment System

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 66 Posted: 22 Jan 2019 Last Revised: 21 Sep 2021
Jiao Jing, Kenneth Leung, Jeffrey Ng and Janus Jian Zhang
Hong Kong Polytechnic University, Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 21 (634,364)

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financial distress; corporate governance; postbankruptcy; earnings management; reorganization

7.

Competing creditor claims and loan recoverability: Evidence from anti-recharacterization laws

Posted: 27 Nov 2020 Last Revised: 17 Mar 2021
Yongtae Kim, Walid Saffar and Janus Jian Zhang
Santa Clara University - Leavey School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

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Creditor rights; competing creditor claims; securitization; recharacterization; loan loss provisions; anti-recharacterization laws