Ping Zhang

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

SCHOLARLY PAPERS

27

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CITATIONS
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in Total Papers Citations

33

Scholarly Papers (27)

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 991 (21,593)

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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 910 (24,481)
Citation 3

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auditor rotation, auditor's independence, reporting quality

3.

Is an Auditors’ Propensity to Issue Going Concern Opinions Related to Audit Quality?

CAAA Annual Conference 2013
Number of pages: 38 Posted: 08 Jan 2013
Hila Fogel-Yaari and Ping Zhang
Tulane University - A.B. Freeman School of Business and University of Toronto - Rotman School of Management
Downloads 525 (51,373)
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 470 (59,089)
Citation 1

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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
London Business School, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 241 (125,225)

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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 241 (125,225)
Citation 1

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

7.

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 - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 223 (135,212)
Citation 3

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Auditing standards, legal regimes, international standards

8.

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

IZA Discussion Paper No. 212
Number of pages: 38 Posted: 11 Dec 2000
Australian National University (ANU) - School of Economics, Tilburg University and University of Toronto - Rotman School of Management
Downloads 223 (135,212)
Citation 2

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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
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 208 (144,245)
Citation 14

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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
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 - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 197 (152,011)
Citation 3

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Audit pricing, competition, transaction costs

11.

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 114 (238,995)
Citation 1

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

12.

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
Kennesaw State University - Michael J. Coles College of Business, Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Downloads 111 (243,538)
Citation 3

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forecast bias, experimental markets, smart traders

13.

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 90 (280,196)

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auditor independence, auditor tenure, quality of earnings

14.

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 63 (343,708)

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operational efficiciecy, competition, audit fees

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 59 (355,032)

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Audit Quality; Individual Auditor Quality; Quality Measure

16.

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
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 39 (422,849)

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conflict of interest, accountability, transparency, experiment

17.

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 31 (456,654)

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judge ideology, audit litigation risk, auditor behavior

18.

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
University of Manitoba, University of Central Florida and University of Toronto - Rotman School of Management
Downloads 21 (509,267)
Citation 19
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19.

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

20.

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
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

21.

The Auditor's Objectivity Under a Negligence Liability System

Auditing: A Journal of Practice & Theory, Vol. 18, pp. 147-164, Supplement 1999
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

22.

Pre-Trial Settlement and the Value of Audits

The Accounting Review, Vol. 74, No. 4, Fall 1999
Posted: 11 Feb 2000
Ping Zhang and Lynda Thoman
University of Toronto - Rotman School of Management and Purdue University

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23.

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
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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24.

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

98-17
Posted: 20 Jan 1999
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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25.

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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26.

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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27.

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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