Yinqi Zhang

American University

4400 Massachusetts Ave NW

Washington, DC 20016

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 19,474

SSRN RANKINGS

Top 19,474

in Total Papers Downloads

3,780

SSRN CITATIONS
Rank 14,237

SSRN RANKINGS

Top 14,237

in Total Papers Citations

42

CROSSREF CITATIONS

39

Scholarly Papers (16)

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 474 (86,826)
Citation 12

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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, Hong Kong Polytechnic University - School of Accounting and Finance and American University
Downloads 460 (89,998)
Citation 6

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

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

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 30 Mar 2015 Last Revised: 08 Aug 2019
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University, American University and University of Houston
Downloads 422 (98,584)
Citation 5

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tunneling; tax aggressiveness; self-dealing; monitoring

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

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University, American University and University of Houston

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tunneling, insider diversion, tax aggressiveness, path analysis

4.

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, American University and University of Houston
Downloads 409 (103,113)
Citation 4

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

5.

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 385 (110,560)

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Voluntary Disclosure, Review Reports, Litigation Risk

6.

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 344 (125,269)
Citation 5

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7.

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 322 (134,397)
Citation 2

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

8.

Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

AUDITING: A Journal of Practice & Theory, Volume 37, Issue 2, pp. 73–106, 2018
Number of pages: 58 Posted: 17 Apr 2017 Last Revised: 03 Mar 2021
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 289 (150,539)
Citation 1

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Related party transactions; audit risk; audit opinion; restatements

9.

Corporate Monitoring and Misreporting: The Role of Rules-based and Principles-based Accounting Standards

Number of pages: 62 Posted: 27 Feb 2018 Last Revised: 30 Aug 2022
Li Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
University of Connecticut - School of Business, Memorial University, American University and University of Houston
Downloads 243 (178,783)
Citation 2

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Accounting Standards, Restatements, Corporate Governance

10.

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 183 (232,158)
Citation 6

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takeover protection, real earnings management, managerial myopia

11.

Do Big 4 Auditors Enhance Audit Quality? An Analysis of Client Selection and Audit Adjustments

Number of pages: 47 Posted: 11 May 2020
Beijing Institute of Technology, Bentley University, Shanghai Lixin University of Accounting and Finance and American University
Downloads 155 (266,865)

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Big 4 auditors; pre-audit earnings quality; audit quality; audit adjustments

12.

Audit Partner Volunteerism and Audit Quality

Number of pages: 52 Posted: 05 Feb 2022 Last Revised: 14 Feb 2022
Gus De Franco, Yuan Ji and Yinqi Zhang
Tulane University - A.B. Freeman School of Business, The University of Texas at Arlington and American University
Downloads 93 (385,158)

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audit partner; volunteer; charity; audit quality; restatement

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 (952,777)
Citation 1

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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

14.

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

15.

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

16.

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 (2)

Total Downloads: 66
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 39

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Material Weaknesses, SOX 302, SOX 404, IPO Underpricing

2.

Auditing Related Party Transactions: Evidence from Audit Opinions

Number of pages: 52 Posted: 04 Jan 2014
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 27

Abstract:

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Related party transactions; audit risk; audit opinion