Yan Zhang

State University of New York at Binghamton - School of Management

Assistant Professor

P.O. Box 6015

Binghamton, NY 13902-6015

United States

SCHOLARLY PAPERS

14

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CITATIONS
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97

Scholarly Papers (14)

Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses

Number of pages: 39 Posted: 22 Aug 2006
Yan Zhang, Jian Zhou and Nan Zhou
State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business
Downloads 6,812 (846)
Citation 93

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audit committee financial expertise, auditor independence, internal control weakness

Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses

Journal of Accounting and Public Policy, Vol. 26, No. 3, pp. 300-327, May/June 2007
Posted: 19 Oct 2006
Yan Zhang, Jian Zhou and Nan Zhou
State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business

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Internal control weakness, Audit committee, Financial expertise, Auditor independence

2.

Internal Control Weaknesses and Client Risk Management

Journal of Accounting, Auditing and Finance, Vol. 24, No. 4, pp. 543-579, 2009
Number of pages: 55 Posted: 08 Dec 2008 Last Revised: 16 Dec 2009
Syracuse University, State University of New York at Binghamton - School of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business
Downloads 1,496 (11,471)
Citation 6

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Internal control weaknesses, Client risk management, Audit fee and audit opinion, Auditor resignation

3.

CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance vs. in Form

Contemporary Accounting Research, Vol. 33, Issue 3, pp.1199-1237, 2016
Number of pages: 71 Posted: 09 May 2012 Last Revised: 11 Dec 2018
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, University of California, Riverside and State University of New York at Binghamton - School of Management
Downloads 940 (23,312)
Citation 5

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CEO power, audit committee, financial expertise, internal control

The Information Content of Short Interest: A Natural Experiment

Number of pages: 43 Posted: 08 Feb 2002
University of Richmond - E. Claiborne Robins School of Business, Rice University - Jesse H. Jones Graduate School of Business, University of Otago - Department of Accountancy and Finance and State University of New York at Binghamton - School of Management
Downloads 732 (32,651)
Citation 26

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Sort Interest, Short Sale Against the Box, Tax Payer Relief Act of 1997

The Information Content of Short Interest: A Natural Experiment

Journal of Business, Forthcoming
Posted: 19 Jan 2004
University of Richmond - E. Claiborne Robins School of Business, Rice University - Jesse H. Jones Graduate School of Business, University of Otago - Department of Accountancy and Finance and State University of New York at Binghamton - School of Management

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Short interest, Short sale against the box, Taxpayer Relief Act of 1997

5.

Expertise Rents from Insider Trading for Financial Experts on Audit Committees

Contemporary Accounting Research, Forthcoming
Number of pages: 46 Posted: 06 Mar 2011 Last Revised: 27 Jan 2018
Scott Duellman, Jun Guo, Yan Zhang and Nan Zhou
Saint Louis University - Department of Accounting, Rutgers, The State University of New Jersey - Rutgers University, Camden, State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business
Downloads 71 (322,760)
Citation 1

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Audit Committee Financial Experts, Insider Trading, SOX 407

6.

The Mitigating Effect of Audit Committee Financial Expertise on the Voluntary Adoption of Clawback Policies

Journal of Law, Finance, and Accounting, May 2018, Vol. 3, No. 1, pp. 85-114.
Number of pages: 46 Posted: 12 Oct 2012 Last Revised: 16 Jun 2018
Yan Zhang and Nan Zhou
State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business
Downloads 40 (419,161)

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Clawback, Audit Committee, Financial Expertise, Restatement

7.

Setting Expected Rates of Return on Pension Plan Assets: New Evidence on the Influence of Audit Committee Accounting Experts

Research in Accounting Regulation, Vol. 29, No. 2, 2017, Page 159-166
Number of pages: 22 Posted: 10 Apr 2012 Last Revised: 04 Dec 2017
Joseph Comprix, Jun Guo, Yan Zhang and Nan Zhou
Syracuse University, Rutgers, The State University of New Jersey - Rutgers University, Camden, State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business
Downloads 37 (431,240)

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Audit Committee, Accounting Experts, Expected Rate of Return (ERR), Pension Accounting

8.

Are Short Sellers Informed? Evidence from the 2007–2008 Subprime Mortgage Crisis

Financial Review, Vol. 47, Issue 1, pp. 199-218, 2012
Posted: 05 Jan 2012
Ming Liu, Tongshu Ma and Yan Zhang
International University of Japan, Binghamton University and State University of New York at Binghamton - School of Management
Downloads 4 (613,177)
Citation 2
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short selling, financial crisis, subprime mortgage, asset write‐downs

9.

Do Debt Covenant Violations Serve as a Risk Factor of Ineffective Internal Control?

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 13 Jan 2017 Last Revised: 21 Feb 2018
Jun Guo, Pinghsun Huang and Yan Zhang
Rutgers, The State University of New Jersey - Rutgers University, Camden, National Cheng Kung University and State University of New York at Binghamton - School of Management

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Internal Control Weakness; Debt Covenant Violation; Information Risk; Agency Cost

10.

The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements

The Accounting Review: July 2016, Vol. 91, No. 4, pp. 1167-1194
Posted: 12 Jul 2016
Jun Guo, Pinghsun Huang, Yan Zhang and Nan Zhou
Rutgers, The State University of New Jersey - Rutgers University, Camden, National Cheng Kung University, State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business

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employee treatment policy, ineffective internal control, financial restatement

11.

Foreign Ownership and Real Earnings Management: Evidence from Japan

Journal of International Accounting Research, 2015 Fall, Vol. 14, No. 2 pp. 185-213
Posted: 21 Aug 2012 Last Revised: 24 Dec 2015
Jun Guo, Pinghsun Huang, Yan Zhang and Nan Zhou
Rutgers, The State University of New Jersey - Rutgers University, Camden, National Cheng Kung University, State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business

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foreign ownership; real earnings management; earnings quality; Japan

12.

Corporate Social Responsibility and Internal Control Quality: Reducing Agency Costs by Engaging Employees

Posted: 29 Mar 2012
Jun Guo, Pinghsun Huang, Yan Zhang and Nan Zhou
Rutgers, The State University of New Jersey - Rutgers University, Camden, National Cheng Kung University, State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business

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Corporate Social Responsibility, Internal Control Weakness, Employee Relations, Agency Costs

13.

Do Artificial Income Smoothing and Real Income Smoothing Contribute to Firm Value Equivalently?

Journal of Banking and Finance, Vol. 33, No. 2, 2009
Posted: 28 Dec 2009 Last Revised: 31 Dec 2009
State University of New York at Binghamton - School of Management, National Cheng Kung University, Texas A&M University-Corpus Christi-Department of Accounting and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration

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Discretionary accruals, Derivative, Income smoothing, Corporate governance

14.

The Effect of Short Selling on Market Reactions to Earnings Announcements

Contemporary Accounting Research, Forthcoming
Posted: 21 Mar 2007 Last Revised: 05 Nov 2009
Dennis Lasser, Xue Wang and Yan Zhang
State University of New York (SUNY) at Binghamton - School of Management, Renmin University of China and State University of New York at Binghamton - School of Management

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Short interest, post-earnings-announcement drift, demand curves