Janus Jian Zhang

Hong Kong Baptist University

Renfrew Road 34

Kowloon Tong

Hong Kong

SCHOLARLY PAPERS

12

DOWNLOADS

1,495

SSRN CITATIONS

27

CROSSREF CITATIONS

0

Scholarly Papers (12)

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
The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University
Downloads 407 (138,384)
Citation 26

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

2.

The Spillover Effect of P2P Lending on Banks’ Loan Losses

Number of pages: 56 Posted: 01 Jul 2020 Last Revised: 27 Mar 2024
Jia Guo, Jeffrey Ng, Tjomme O. Rusticus and Janus Jian Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University
Downloads 284 (204,922)

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

3.

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
The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Baptist University
Downloads 227 (254,825)

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

4.

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 & Audencia Business School and Hong Kong Baptist University
Downloads 115 (452,293)

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audit partners, audit quality, CSRC investigations, regulatory monitoring

5.

Bank Monitoring of Borrowers and Borrowers’ Investment Efficiency: Evidence from the Switch to the Expected Credit Loss Model

Number of pages: 55 Posted: 27 Mar 2019 Last Revised: 01 Nov 2022
Hong Kong Polytechnic University, School of Accounting and Finance, The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University
Downloads 106 (480,135)

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expected credit loss model; loan loss recognition timeliness; bank monitoring; investment efficiency

6.

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, University of Texas at El Paso - Department of Accounting & Information Systems, Western Washington University - Department of AccountingWestern Washington University and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 100 (500,172)

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

7.

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
Jinan University, Hong Kong Polytechnic University, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Baptist University
Downloads 78 (583,658)

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

8.

Product Market Effects of Customer Referencing

European Accounting Review (Forthcoming)
Number of pages: 52 Posted: 21 Nov 2022
Essec Business School, Southwestern University of Finance and Economics (SWUFE), Jinan University, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Baptist University
Downloads 60 (670,448)

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customer referencing, product quality certification, product market performance, voluntary disclosure, supplier-customer relationship

9.

Internal Governance and Corporate Social Responsibility Performance

Journal of Business Finance & Accounting (Forthcoming)
Number of pages: 53 Posted: 18 Jan 2024
Wanyu (Tina) Chen, Janus Jian Zhang and Gaoguang Zhou
Hong Kong Shue Yan University, Hong Kong Baptist University and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 58 (681,507)

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Corporate Governance; Internal Governance; Mutual Monitoring; Corporate Social Responsibility; Corporate Executives; Managerial Horizon; Power; Agency Problems; Financial Pressures; Product Market Competition

10.

Superstition, Risk Aversion, and Audit Quality: Evidence from China

AUDITING: A Journal of Practice & Theory (Forthcoming)
Number of pages: 59 Posted: 09 Apr 2024
Huan Dou, Eunice Khoo, Weiqiang Tan and Janus Jian Zhang
Jinan University, Australian National University (ANU), The Education University of Hong Kong and Hong Kong Baptist University
Downloads 36 (827,578)

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individual auditor; traditional culture; zodiac year; superstition; risk aversion; audit quality

11.

Government Subsidization and Corporate Product Strategies: Evidence from Chinese Exporters

China Accounting & Finance Review, Vol. 25, No. 3, 2023
Number of pages: 20 Posted: 07 Sep 2023
Xiaodong Lu, Jingjun Liu and Janus Jian Zhang
Sun Yat-sen University (SYSU), Sun Yat-sen University (SYSU) and Hong Kong Baptist University
Downloads 24 (932,811)

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Government subsidy, Product differentiation, Product strategy, Product market competition

12.

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

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