Haiyan Zhou

University of Texas - Pan American

Assistant Professor

1201 West University Drive

Edinburg, TX 78539

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 23,477

SSRN RANKINGS

Top 23,477

in Total Papers Downloads

1,991

CITATIONS

8

Scholarly Papers (12)

1.
Downloads 1,210 (16,111)
Citation 2

Abstract:

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

2.

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 508 (54,040)
Citation 2

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

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, City University of Hong Kong, University of Texas - Pan American and Fudan University - School of Management
Downloads 157 (187,010)

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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 108 (249,875)

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

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

Journal of International Financial Management & Accounting, Vol. 19, Issue 1, pp. 1-27, Spring 2008
Number of pages: 27 Posted: 13 Jan 2008
Heibatollah Sami and Haiyan Zhou
Lehigh University and University of Texas - Pan American
Downloads 8 (616,776)
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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

6.

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

7.

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

8.

Auditor Attestation Under SOX Section 404 and Earnings Informativeness

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 11 Nov 2012
Villanova University, 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

9.

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)

10.

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

11.

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

12.

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