Yinqi Zhang

American University

4400 Massachusetts Ave NW

Washington, DC 20016

United States

SCHOLARLY PAPERS

14

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13

Scholarly Papers (14)

1.

Investor Perceptions of the Earnings Quality Consequences of Hiring an Affiliated Auditor

Number of pages: 56 Posted: 07 Jul 2008 Last Revised: 21 Apr 2014
William R. Baber, Jagan Krishnan and Yinqi Zhang
Georgetown University - Department of Accounting and Business Law, Temple University - Department of Accounting and American University
Downloads 443 (62,779)
Citation 1

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SOX Section 206, Affiliated Hire, Audit Quality, Earnings Response Coefficient

2.

Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras

Auditing: A Journal of Practice & Theory, Vol. 30, No. 3, 2011
Number of pages: 37 Posted: 18 May 2011 Last Revised: 21 Apr 2014
Temple University - Department of Accounting, Department of Accountancy, Lingnan University and American University
Downloads 427 (65,636)

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Non-Audit Services, Earnings Management, Sarbanes-Oxley Act

3.

Auditor Choice and Its Implications for Group-Affiliated Firms

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 22 Sep 2015
Fudan University - School of Management, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 365 (79,043)

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business group, auditor selection, accounting transparency, related-party transactions

4.

Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report

Auditing: A Journal of Practice & Theory, Vol. 24, Supplement, pp. 115-138, 2005
Number of pages: 44 Posted: 17 Oct 2005 Last Revised: 21 Apr 2014
Jagan Krishnan and Yinqi Zhang
Temple University - Department of Accounting and American University
Downloads 322 (91,191)
Citation 8

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Voluntary Disclosure, Review Reports, Litigation Risk

5.

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis

Number of pages: 59 Posted: 30 Mar 2015 Last Revised: 04 May 2019
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 303 (97,426)

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tunneling; tax aggressiveness; self-dealing; monitoring

6.

The Value of Big N Target Auditors in Corporate Takeovers

Auditing: A Journal of Practice & Theory, Vol. 32, No. 3, 2013
Number of pages: 45 Posted: 24 Nov 2009 Last Revised: 29 Jul 2014
Yuan Xie, Han Yi and Yinqi Zhang
Fordham University, Korea University and American University
Downloads 303 (97,426)
Citation 2

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M&A Targets, Big N Auditor, Mergers and Acquisitions

7.

Is There a Relation between Audit Fee Cuts During the Global Financial Crisis and Banks’ Financial Reporting Quality?

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 42 Posted: 01 Jul 2013 Last Revised: 23 Oct 2013
Gopal V. Krishnan and Yinqi Zhang
Bentley University and American University
Downloads 302 (97,773)
Citation 1

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8.

Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 58 Posted: 17 Apr 2017
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 208 (143,015)

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Related party transactions; audit risk; audit opinion; restatements

9.

Takeover Protection and Managerial Myopia: Evidence from Real Earnings Management

Journal of Accounting and Public Policy, Volume 1, Issue 1, January-February 2012
Number of pages: 52 Posted: 05 May 2012 Last Revised: 09 Aug 2012
American University - Kogod School of Business, University of Nebraska at Lincoln - College of Business Administration, American University and University of Alaska Fairbanks - School of Management (SOM)
Downloads 145 (196,481)
Citation 1

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takeover protection, real earnings management, managerial myopia

10.

Accounting Standard Precision, Corporate Governance, and Accounting Restatements

Number of pages: 59 Posted: 27 Feb 2018 Last Revised: 20 Apr 2018
Li Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
Iowa State University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 122 (225,032)

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Accounting Standards, Restatements, Corporate Governance

National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties

International Journal of Auditing, Vol. 16, Issue 3, pp. 248-267, 2012
Number of pages: 20 Posted: 11 Oct 2012
Yuan Xie, Yinqi Zhang and Jian Zhou
Fordham University, American University and University of Hawaii at Manoa
Downloads 1 (664,922)
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auditor industry specialization, national level industry specialist, city level industry specialist, analyst forecast accuracy, analyst forecast dispersion

National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties

International Journal of Auditing, Forthcoming
Posted: 05 Sep 2012
Yuan Xie, Yinqi Zhang and Jian Zhou
Fordham University, American University and University of Hawaii at Manoa

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auditor industry specialization, national level industry specialist, city level industry specialist, analyst forecast accuracy, analyst forecast dispersion

12.

Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO

Auditing: A Journal of Practice & Theory (Forthcoming)
Posted: 11 May 2017 Last Revised: 10 Aug 2017
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University

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Internal Control Weaknesses; SOX 302; SOX 404; IPO Underpricing

13.

Are PCAOB Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 10 Feb 2008 Last Revised: 21 Apr 2014
Oklahoma State University - Stillwater - School of Accounting, Temple University - Department of Accounting and American University

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PCAOB Inspection, Going-Concern, Audit Deficiencies

14.

Does the Provision of Non-Audit Services Affect Investor Perceptions of Auditor Independence?

Auditing: A Journal of Practice & Theory, November 2005
Posted: 19 Jul 2005
Temple University - Department of Accounting, American University and Lehigh University

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Non-Audit services, Auditor Independence, Earnings Response Coefficients

Other Papers (1)

Total Downloads: 13    Citations: 0
1.

Economic Determinants and Consequences of Voluntary Disclosure of Internal Control Effectiveness: Evidence from Initial Public Offerings

CAAA Annual Conference 2012
Number of pages: 46 Posted: 16 Jan 2012
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
Downloads 13

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Material Weaknesses, SOX 302, SOX 404, IPO Underpricing