Ping Zhang

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

  • University of Toronto - Rotman School of Management

SCHOLARLY PAPERS

29

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SSRN CITATIONS
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Top 18,144

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21

CROSSREF CITATIONS

37

Scholarly Papers (29)

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1.

How Does Disclosure of Internal Control Quality Affect Management's Choice of that Quality

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-09
Number of pages: 49 Posted: 10 Jan 2006
Ping Zhang and J. Efrim Boritz
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance
Downloads 1,015 (33,863)

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Internal control quality, internal control disclosure, management's compensation

2.

A Model of Mandatory Auditor Rotation

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-08
Number of pages: 32 Posted: 10 Jan 2006
Bryan K. Church and Ping Zhang
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 963 (36,479)
Citation 4

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auditor rotation, auditor's independence, reporting quality

3.

The Estimated Propensity to Issue Going Concern Audit Reports and Audit Quality

Journal of Accounting, Auditing and Finance DOI link: https://doi.org/10.1177/0148558X221079011
Number of pages: 70 Posted: 08 Jan 2013 Last Revised: 09 May 2022
Ling Chu, Hila Fogel-Yaari and Ping Zhang
Wilfrid Laurier University, University of Texas at Arlington - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 636 (63,701)
Citation 3

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auditor, audit quality, auditor quality, going concern opinion

4.

Does Long Tenure Erode Auditor Independence?

CAAA Annual Conference 2012
Number of pages: 33 Posted: 10 Jan 2012
Ling Chu, Bryan K. Church and Ping Zhang
Wilfrid Laurier University, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 587 (70,558)
Citation 7

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auditor tenure, auditor independence, accounting reporting

5.

The Importance of Client Size in the Estimation of the Big 4 Effect: A Comment on DeFond, Erkens, and Zhang (2016)

Management Science, Forthcoming , Rotman School of Management Working Paper No. 2799442
Number of pages: 7 Posted: 23 Jun 2016 Last Revised: 19 Sep 2016
Alastair Lawrence, Miguel Minutti-Meza and Ping Zhang
London Business School, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 326 (140,566)
Citation 2

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Big 4 Effect; Client Size

6.

Corporate Governance, the Extent of Non-Audit Services and Auditor Independence: Evidence from Firms Issuing Financing

CAAA Annual Conference 2009 Paper
Number of pages: 41 Posted: 13 Jan 2009
Ling Chu and Ping Zhang
Wilfrid Laurier University and University of Toronto - Rotman School of Management
Downloads 257 (179,577)
Citation 2

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auditor independence, corporate governance, non-audit services, financing

7.

Sexual Bias and Household Consumption: A Semiparametric Analysis of Engel Curves in Rural China

Number of pages: 38 Posted: 11 Dec 2000
Xiaodong Gong, Arthur van Soest, Arthur van Soest and Ping Zhang
Australian National University (ANU) - School of Economics, Tilburg UniversityNetspar and University of Toronto - Rotman School of Management
Downloads 254 (181,672)

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8.

The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior

Rotman School of Management Working Paper No. 2281270
Number of pages: 62 Posted: 20 Jun 2013 Last Revised: 06 Apr 2015
Dan A. Simunic, Minlei Ye and Ping Zhang
University of British Columbia (UBC) - Sauder School of Business, University of Toronto and University of Toronto - Rotman School of Management
Downloads 248 (186,078)
Citation 6

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Auditing standards, legal regimes, international standards

9.

What's in a Name? An Experimental Examination of Investment Behavior

Downloads 242 (190,537)
Citation 3

What's in a Name? An Experimental Examination of Investment Behavior

FRB of Atlanta Working Paper No. 2003-12
Number of pages: 30 Posted: 27 Oct 2003
Lucy F. Ackert, Bryan K. Church, James G. Tompkins and Ping Zhang
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area, Kennesaw State University - Michael J. Coles College of Business and University of Toronto - Rotman School of Management
Downloads 242 (189,880)
Citation 3

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home bias, asset markets, laboratory experiments

What's in a Name? An Experimental Examination of Investment Behavior

Review of Finance, Vol. 9, No. 2, pp. 281-304, 2005
Posted: 01 Sep 2008
Lucy F. Ackert, Bryan K. Church, James Tompkins and Ping Zhang
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area, Georgia Institute of Technology and University of Toronto - Rotman School of Management

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10.

Transaction Costs and Competition among Audit Firms in Local Markets

Number of pages: 52 Posted: 13 Jan 2014 Last Revised: 06 Jan 2017
Ling Chu, Dan A. Simunic, Minlei Ye and Ping Zhang
Wilfrid Laurier University, University of British Columbia (UBC) - Sauder School of Business, University of Toronto and University of Toronto - Rotman School of Management
Downloads 236 (195,241)
Citation 11

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Audit pricing, competition, transaction costs

11.

The Impacts of Judge Ideology on Auditors’ Litigation Risk: Evidence from Auditors’ Behaviors

Number of pages: 63 Posted: 09 Apr 2019
Liuchuang Li, Baolei Qi and Ping Zhang
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management
Downloads 174 (257,647)

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judge ideology, audit litigation risk, auditor behavior

12.

An Analysis of Auditor's Learning Costs and Non-Audit Services on Audit Quality

2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 64 Posted: 12 Jan 2016
Ling Chu and Ping Zhang
Wilfrid Laurier University and University of Toronto - Rotman School of Management
Downloads 133 (320,683)
Citation 1

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auditor liabilities, audit quality, auditor effort, non-audit services, auditor rotation

13.

Asset Prices and Informed Traders' Abilities: Evidence from Experimental Asset Markets

FRB of Atlanta Working Paper No. 2002-26
Number of pages: 47 Posted: 19 Feb 2003
Lucy F. Ackert, Bryan K. Church and Ping Zhang
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 127 (334,037)
Citation 1

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forecast bias, experimental markets, smart traders

14.

The Impact of Auditors’ Experiences with their Clients on the Consistency and Bias in Earnings Reporting and Auditors’ Independence

Number of pages: 40 Posted: 10 Jan 2010
Ling Chu, Jie Dai and Ping Zhang
Wilfrid Laurier University, Saint Mary's University, Canada - Department of Finance, Information Systems & Management Science and University of Toronto - Rotman School of Management
Downloads 100 (392,693)

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auditor independence, auditor tenure, quality of earnings

15.

Estimation and Interpretation of Individual Auditor's Effects on Audit Quality Measures: Evidence from China

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47 Posted: 05 Jan 2017
Baolei Qi and Ping Zhang
Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management
Downloads 88 (429,266)

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Audit Quality; Individual Auditor Quality; Quality Measure

16.

The Implication of Auditor Operational Efficiency for Auditor Competition

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49 Posted: 17 Dec 2014
Ping Zhang and Ling Chu
University of Toronto - Rotman School of Management and Wilfrid Laurier University
Downloads 81 (447,867)

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operational efficiciecy, competition, audit fees

17.

The Joint Impact of Accountability and Transparency on Managers’ Reporting Choices and Owners’ Reaction to Those Choices

Journal of Accounting and Public Policy, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 19-03
Number of pages: 42 Posted: 24 Jan 2019
Lucy F. Ackert, Bryan K. Church, Shankar Venkataraman and Ping Zhang
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area, Bentley University - McCallum Graduate School of Business and University of Toronto - Rotman School of Management
Downloads 73 (475,033)

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conflict of interest, accountability, transparency, experiment

18.

An Examination of the Impact of Audit Market Concentration on Audit Fees through the Prism of Auditors’ Efficiency

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 16 Jan 2018 Last Revised: 13 Aug 2021
Ping Zhang, Minlei Ye, Dan A. Simunic and Ling Chu
University of Toronto - Rotman School of Management, University of Toronto, University of British Columbia (UBC) - Sauder School of Business and Wilfrid Laurier University
Downloads 58 (534,073)

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Market concentration, audit market competition, auditor efficiency, auditor-auditee

19.

Precision in Accounting Information, Financial Leverage and the Value of Equity

Journal of Business Finance & Accounting, Vol. 34, No. 7-8, pp. 1099-1122, September/October 2007
Number of pages: 24 Posted: 15 Oct 2007
Glenn D. Feltham, Sean W.G. Robb and Ping Zhang
University of Manitoba, University of Central Florida and University of Toronto - Rotman School of Management
Downloads 24 (731,695)
Citation 2

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20.

The Market for Audit Services: The Role of Market Power

Journal of International Accounting Research
Posted: 07 Apr 2021
Tracy Gu, Dan A. Simunic, Michael T. Stein, Minlei Ye and Ping Zhang
The University of Hong Kong, HKU Business School, University of British Columbia (UBC) - Sauder School of Business, Old Dominion University, University of Toronto and University of Toronto - Rotman School of Management

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audit markets; pricing; market power; capital investments

21.

On Combining Evidence from Sub-Populations into a Composite Conclusion

Contemporary Accounting Research, Vol. 10, No. 1, pp. 227-245, Fall 1993, Rotman School of Management Working Paper No. 2531757
Posted: 03 Dec 2014
J. Efrim Boritz, Ping Zhang and S. Aldersley
University of Waterloo - School of Accounting and Finance, University of Toronto - Rotman School of Management and Independent

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audit testing, sub-populations, audit risk, financial statement analysis

22.

Can Big 4 Versus Non-Big 4 Differences in Audit-Quality Proxies be Attributed to Client Characteristics?

Accounting Review, Vol. 86, No. 1, pp. 259-288
Posted: 16 Jul 2010 Last Revised: 21 Aug 2011
Alastair Lawrence, Miguel Minutti-Meza and Ping Zhang
London Business School, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management

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Big 4 Versus Non-Big 4 Audit Quality, Discretionary Accruals, Ex Ante Cost of Equity Capital, Analyst Forecast Accuracy, Propensity-Score Matching, Attribute-Based Matching

23.

The Auditor's Objectivity Under a Negligence Liability System

Posted: 26 Apr 2005
Ping Zhang and J. Efrim Boritz
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance

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Auditor Litigation, Litigation Costs, Legal Liability

24.

Pre-Trial Settlement and the Value of Audits

Posted: 11 Feb 2000
Ping Zhang and Lynda Thoman
University of Toronto - Rotman School of Management and Purdue University

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25.

The Effect of Forecast Bias on Market Behavior: Evidence from Experimental Asset Markets

Federal Reserve Bank of Atlanta, Research Department Working Paper No. 99-4
Posted: 05 Nov 1999
Lucy F. Ackert, Bryan K. Church and Ping Zhang
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management

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26.

Uncertain Litigation Cost and Seller Behavior: Evidence from an Auditing Game

98-17
Posted: 20 Jan 1999
Lucy F. Ackert, Ping Zhang and Bryan K. Church
Kennesaw State University - Michael J. Coles College of Business, University of Toronto - Rotman School of Management and Georgia Institute of Technology - Accounting Area

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27.

The Implications of Alternative Litigation Cost Allocation Systems for the Value of Audits

JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, Vol 12, No 4, Fall 1997
Posted: 23 Jul 1997
Ping Zhang and J. Efrim Boritz
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance

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28.

Accounting-Based Debt Covenant, Loan Renegotiation and Accounting Choice

Posted: 30 Jun 1997
Ping Zhang
University of Toronto - Rotman School of Management

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29.

Negotiations, Deadlines, and Auditing: Experimental Evidence

Posted: 25 Nov 1996
Bryan K. Church and Ping Zhang
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management

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