Haiyan Zhou

University of Texas - Pan American

Assistant Professor

1201 West University Drive

Edinburg, TX 78539

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 35,045

SSRN RANKINGS

Top 35,045

in Total Papers Downloads

3,093

TOTAL CITATIONS

22

Scholarly Papers (14)

1.

Board Diversity and Its Long-Term Effect on Firm Financial and Non-Financial Performance

Number of pages: 35 Posted: 28 Nov 2014 Last Revised: 17 Apr 2015
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American
Downloads 1,378 (30,898)
Citation 15

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board diversity, gender, financial performance, non-financial performance, corporate social responsibility, corporate governance

2.
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Citation 5

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Accounting disclosure, Information asymmetry, Bid-ask spread, Emerging market (China)

3.

Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China

CAAA Annual Conference 2012
Number of pages: 50 Posted: 13 Jan 2012
Lehigh University, Simon Fraser University, University of Texas - Pan American and Fudan University - School of Management
Downloads 244 (266,847)
Citation 2

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auditor reputation, shredded reputation, audit quality, discretionary accrual, accrual quality, capital markets

4.

Peer Group and Audit Fees in Chinese Firms

Number of pages: 57 Posted: 16 Jan 2014
Lehigh University, University of Texas - Pan American, Deakin University - Department of Accounting and Fudan University - School of Management
Downloads 157 (400,356)

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audit fee, peer group, information asymmetry, audit clients, Big 4; Chinese firms

5.

Do Religion and Politics Impact Corporate Governance Diversity Policy?

Asian Review of Accounting
Posted: 14 Jan 2022
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American

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Religion, political factor, Board of Directors, Diversity policy, Gender Diversity, Ethnicity Diversity, Executive Compensation

6.

Internal Controls, Risk Management, and Cash Holdings

Journal of Corporate Finance, Vol. 64, 2020
Posted: 26 Aug 2020
University of International Business and Economics, University of International Business and Economics (UIBE)-Business School, University of Memphis and University of Texas - Pan American

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Internal Controls, Risk Management, Cash Holdings, Corporate Spending

7.

Do Companies with Effective Internal Controls Over Financial Reporting Benefit from Sarbanes–Oxley Sections 302 and 404?

Journal of Accounting, Auditing and Finance, 2018, Vol. 33(2), 200-227
Posted: 02 Oct 2017 Last Revised: 01 Apr 2018
Lehigh University - Department of Accounting, Lehigh University and University of Texas - Pan American

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Sarbanes-Oxley Act, SOX Section 303, SOX Section 404, Internal Controls, Information Environment, Bid-Ask Spreads

8.

Changes in the Value Relevance of Accounting Information Over Time: Evidence from the Emerging Market of China

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 06 Jun 2013
Hang Seng Management College, Lehigh University and University of Texas - Pan American

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value relevance, accounting information, firm characteristics, capital markets, emerging market, China

9.

Auditor Attestation Under SOX Section 404 and Earnings Informativeness

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 11 Nov 2012
Villanova University - Accountancy, Temple University - Department of Accounting, Lehigh University and University of Texas - Pan American

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Internal Control, Earnings Informativeness, Sarbanes-Oxley, Section 404, Section 302

10.

The Impacts of State Ownership on Information Asymmetry: Evidence from an Emerging Market

China Journal of Accounting Research, Forthcoming
Posted: 15 Jul 2010 Last Revised: 20 Apr 2014
Temple University, Lehigh University and University of Texas - Pan American

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Bid-ask spread, Information asymmetry, Transparency, Adverse selection, Government (State) ownership, Emerging market (China)

11.

Do Auditing Standards Improve the Accounting Disclosure and Information Environment of Public Companies? Evidence from the Emerging Markets in China

International Journal of Accounting, Vol. 43, No. 2, 2008
Posted: 25 Jul 2008
Heibatollah Sami and Haiyan Zhou
Lehigh University and University of Texas - Pan American

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accounting disclosure, auditing, information precision, trading volume, price volatility, earnings management, price synchronicity, emerging market

12.

The Auditor Disaffiliation Program in China and Auditor Independence

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 22 Jul 2008
Monash University Sunway Campus, Lehigh University and University of Texas - Pan American

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Auditor independence, Audit opinion, Audit quality, Earnings management, Non-core operating income, Emerging market

13.

The Economic Consequences of Increased Disclosure: Evidence from Cross-Listings of Chinese Firms

Journal of International Financial Management and Accounting, Vol. 19, No. 1, pp. 1-27, 2008
Posted: 09 Apr 2008 Last Revised: 31 May 2009
Haiyan Zhou and Heibatollah Sami
University of Texas - Pan American and Lehigh University

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Increased Disclosure, Cross-listing, Information Asymmetry, Cost of Capital, Firm Value

14.

Investor Perceptions of Auditor Reports Under Section 404 of the Sarbanes-Oxley Act

Posted: 25 Sep 2007
Temple University - Department of Accounting, Lehigh University and University of Texas - Pan American

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Internal Control, Earnings Response Coefficient, Section 404, Sarbanes-Oxley, Accelerated Filer