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

13

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72

Scholarly Papers (13)

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 State University of New York at Binghamton - School of Management
Downloads 6,358 (703)
Citation 41

Abstract:

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 State University of New York at Binghamton - School of Management

Abstract:

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 State University of New York at Binghamton - School of Management
Downloads 1,307 (9,585)
Citation 5

Abstract:

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

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

Contemporary Accounting Research, Forthcoming
Number of pages: 71 Posted: 09 May 2012 Last Revised: 25 Jul 2015
George Mason University, University of Tennessee, University of Minnesota - Twin Cities and State University of New York at Binghamton - School of Management
Downloads 781 (23,829)

Abstract:

CEO power, audit committee, financial expertise, internal control

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
George Mason University, University of Tennessee, University of Minnesota - Twin Cities and State University of New York at Binghamton - School of Management
Downloads 35 (378,743)

Abstract:

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 725 (26,473)
Citation 25

Abstract:

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

Abstract:

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

5.

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 3 (516,543)
Citation 1

Abstract:

short selling, financial crisis, subprime mortgage, asset write‐downs

6.

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 State University of New York at Binghamton - School of Management

Abstract:

employee treatment policy, ineffective internal control, financial restatement

7.

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

Posted: 12 Oct 2012
Yan Zhang and Nan Zhou
State University of New York at Binghamton - School of Management and State University of New York at Binghamton - School of Management

Abstract:

Clawback, Audit Committee, Financial Expertise, Restatement

8.

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 State University of New York at Binghamton - School of Management

Abstract:

foreign ownership; real earnings management; earnings quality; Japan

9.

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 State University of New York at Binghamton - School of Management

Abstract:

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

10.

Expertise Rents from Insider Trading for Financial Experts on Audit Committees

Number of pages: 46 Posted: 06 Mar 2011 Last Revised: 18 Mar 2017
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 State University of New York at Binghamton - School of Management
Downloads 0 (507,900)

Abstract:

Audit Committee Financial Experts, Insider Trading, SOX 407

11.

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 - College of Business and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration

Abstract:

Discretionary accruals, Derivative, Income smoothing, Corporate governance

12.

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

Abstract:

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

13.

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

Number of pages: 22 Posted: 10 Apr 2012
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 State University of New York at Binghamton - School of Management
Downloads 0

Abstract:

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