Yinqi Zhang

American University

4400 Massachusetts Ave NW

Washington, DC 20016

United States

  • American University

SCHOLARLY PAPERS

16

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4,120

SSRN CITATIONS
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Top 13,917

in Total Papers Citations

55

CROSSREF CITATIONS

37

Scholarly Papers (16)

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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 507 (89,997)
Citation 13

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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
Jayanthi Krishnan, Lixin (Nancy) Su and Yinqi Zhang
Temple University - Department of Accounting, Hong Kong Polytechnic University - School of Accounting and Finance and American University
Downloads 481 (95,933)
Citation 6

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

3.

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

Downloads 452 (103,233)

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
Andrew M. Bauer, Junxiong Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University, American University and University of Houston
Downloads 452 (102,227)
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
Andrew M. Bauer, Junxiong Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
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
Junxiong Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, Memorial University, American University and University of Houston
Downloads 423 (111,652)
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 411 (115,445)

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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 358 (134,960)
Citation 4

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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 341 (142,284)
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
Junxiong Fang, Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 320 (152,277)
Citation 5

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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 276 (177,749)
Citation 2

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Accounting Standards, Restatements, Corporate Governance

10.

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

Number of pages: 47 Posted: 11 May 2020
Songsheng Chen, Gopal V. Krishnan, Wenying Li and Yinqi Zhang
Beijing Institute of Technology, Bentley University, Shanghai Lixin University of Accounting and Finance and American University
Downloads 217 (224,914)
Citation 2

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

11.

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
Yijiang Zhao, Kung Chen, Yinqi Zhang and Michael Davis
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 206 (235,937)
Citation 6

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takeover protection, real earnings management, managerial myopia

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 128 (351,772)

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audit partner; volunteer; charity; audit quality; restatement

13.

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
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
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

14.

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

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
Audrey A. Gramling, Jayanthi Krishnan and Yinqi Zhang
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
Jayanthi Krishnan, Yinqi Zhang and Heibatollah Sami
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: 90
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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
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
Downloads 52

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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
Junxiong Fang, Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 38

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Related party transactions; audit risk; audit opinion