Nan Zhou

University of Cincinnati - Lindner College of Business

P.O. Box 210211

Cincinnati, OH 45221-0211

United States

SCHOLARLY PAPERS

24

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CITATIONS
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66

Scholarly Papers (24)

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 University of Cincinnati - Lindner College of Business
Downloads 6,790 (829)
Citation 42

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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 University of Cincinnati - Lindner College of Business

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Internal control weakness, Audit committee, Financial expertise, Auditor independence

2.

Auditor Reputation, Auditor Independence and the Stock Market Reaction to Andersen's Clients

SUNY at Binghamton School of Management Working Paper
Number of pages: 38 Posted: 06 Mar 2003
North Carolina State University - Poole College of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business
Downloads 1,606 (10,076)
Citation 8

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auditor reputation, auditor independence, auditor fee

3.

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 University of Cincinnati - Lindner College of Business
Downloads 1,489 (11,383)
Citation 6

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

4.
Downloads 1,370 ( 13,035)
Citation 8

The Valuation of Biotech Ipos

Number of pages: 57 Posted: 04 Feb 2005
Re-Jin Guo, Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and University of Cincinnati - Lindner College of Business
Downloads 1,171 (16,272)
Citation 8

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Valuation, Biotech IPOs, Non-Financial information

The Valuation of Biotech IPOs

NYU Working Paper No. 2451/27471, UIC College of Business Administration Research Paper No. 08-04
Number of pages: 58 Posted: 08 Oct 2008 Last Revised: 06 Nov 2012
Re-Jin Guo, Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and University of Cincinnati - Lindner College of Business
Downloads 199 (149,513)
Citation 8

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Valuation, Biotech IPOs, Non-Financial information

The Valuation of Biotech Ipos

Journal of Accounting, Auditing and Finance, Vol. 20, No. 4, pp. 423-459, Fall 2005
Posted: 24 Aug 2005
Re-Jin Guo, Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance, New York University - Stern School of Business and University of Cincinnati - Lindner College of Business

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Valuation, Biotech IPOs, Non-Financial information

5.

A Modified Dechow and Dichev (2002) Model with Cash Flow Forecasts

Number of pages: 61 Posted: 11 Sep 2012 Last Revised: 09 Feb 2016
Linna Shi and Nan Zhou
University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
Downloads 1,064 (19,158)

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Dechow and Dichev (2002) Model, Cash Flow Forecast, Abnormal Accruals, Earnings Quality, Earnings Management

6.

Unintended Consequence: Fair Value Accounting Informs on Liquidity Risk

Number of pages: 61 Posted: 02 Sep 2009
Baruch Lev and Nan Zhou
New York University - Stern School of Business and University of Cincinnati - Lindner College of Business
Downloads 661 (37,615)
Citation 2

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Fair value accounting, Economic Crisis, SFAS 157

7.

A Comprehensive and Quantitative Internal Control Index: Construction, Validation, and Impact

Review of Quantitative Finance and Accounting, August 2017, Vol. 49, No. 2, pp. 337-377
Number of pages: 64 Posted: 16 Dec 2013 Last Revised: 01 Jul 2017
University of International Business and Economics, Zhejiang University - School of Management, Zhejiang University - School of Management and University of Cincinnati - Lindner College of Business
Downloads 388 (73,551)

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Internal Control Index; COSO; Analytic Hierarchy Process (AHP); Earnings Quality; Earnings Response Coefficient (ERC)

8.

Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management

Number of pages: 46 Posted: 10 Feb 2016
Syracuse University - Whitman School of Management, Syracuse University - Joseph I. Lubin School of Accounting, University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business
Downloads 383 (74,709)

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audit committee interlock, contagion effect, real earnings management, accrual-based earnings management, information transfer

9.

Audit Pricing for Strategic Alliances: An Incomplete Contract Perspective

Contemporary Accounting Research, Winter 2016, Vol. 33, No. 4, pp. 1625-1647
Number of pages: 45 Posted: 28 May 2012 Last Revised: 03 Dec 2016
Sebahattin Demirkan and Nan Zhou
University of Maryland and University of Cincinnati - Lindner College of Business
Downloads 233 (128,168)

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Strategic alliance; Audit fee; Incomplete contract; Audit complexity

10.

Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China

Number of pages: 46 Posted: 15 Feb 2017
Drexel University, Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, Hong Kong Polytechnic University - School of Accounting and Finance and University of Cincinnati - Lindner College of Business
Downloads 177 (165,756)

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Audit committee effectiveness; Certification; Earnings management; Audit fees and opinions; Delayed filings

11.

Capitalizing R&D Expenses Versus Disclosing Intangible Information

Review of Quantitative Finance and Accounting, April 2016, Vol. 46, No. 3, pp. 661-689
Number of pages: 55 Posted: 13 Jun 2014 Last Revised: 26 Mar 2016
Mustafa Ciftci and Nan Zhou
American University of Sharjah - School of Business and Management and University of Cincinnati - Lindner College of Business
Downloads 169 (172,710)

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intangible disclosure; R&D capitalization; patent; value-relevance

12.

Enhanced Disclosure of Other Comprehensive Income and Increased Usefulness of Net Income: The Implications of Accounting Standards Update 2011-05

Research in Accounting Regulation, October 2017, 29 (2): 139-144.
Number of pages: 18 Posted: 19 Jul 2017 Last Revised: 12 Dec 2017
Linna Shi, Ping Wang and Nan Zhou
University of Cincinnati - Department of Accounting, Pace University - Lubin School of Business and University of Cincinnati - Lindner College of Business
Downloads 118 (230,716)

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Other comprehensive income, Presentation format, ASU 2011-05

13.

The Moderating Role of Internal Control in Tax Avoidance: Evidence From a COSO-Based Internal Control Index in China

The Journal of the American Taxation Association, Forthcoming, doi:10.2308/atax-52408
Number of pages: 58 Posted: 29 Dec 2018 Last Revised: 16 Mar 2019
University of International Business and Economics, University of International Business and Economics (UIBE)-Business School, University of International Business and Economics (UIBE) - Business School and University of Cincinnati - Lindner College of Business
Downloads 78 (302,802)

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Tax Avoidance; Internal Control; COSO Framework; Quantile Regression

14.

Expertise Rents from Insider Trading for Financial Experts on Audit Committees

Contemporary Accounting Research, Forthcoming
Number of pages: 46 Posted: 06 Mar 2011 Last Revised: 27 Jan 2018
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 University of Cincinnati - Lindner College of Business
Downloads 70 (322,020)

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Audit Committee Financial Experts, Insider Trading, SOX 407

15.

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

Journal of Law, Finance, and Accounting, May 2018, Vol. 3, No. 1, pp. 85-114.
Number of pages: 46 Posted: 12 Oct 2012 Last Revised: 16 Jun 2018
Yan Zhang and Nan Zhou
State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business
Downloads 40 (414,843)

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Clawback, Audit Committee, Financial Expertise, Restatement

16.

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

Research in Accounting Regulation, Vol. 29, No. 2, 2017, Page 159-166
Number of pages: 22 Posted: 10 Apr 2012 Last Revised: 04 Dec 2017
Syracuse University, Rutgers, The State University of New Jersey - Rutgers University, Camden, State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business
Downloads 37 (426,681)

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

17.

Audit Retendering Versus Auditor Rotation

Posted: 10 Aug 2017
City University of New York (CUNY) - Baruch College, University of British Columbia (UBC) - Sauder School of Business and University of Cincinnati - Lindner College of Business

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Audit Retendering, Auditor Rotation, Audit Fee, European Union

18.

CEO Pulchronomics and Appearance Discrimination

Posted: 14 Aug 2016
Jung Yeun Kim, Linna Shi and Nan Zhou
Rutgers, The State University of New Jersey - Rutgers University, Camden, University of Cincinnati - Department of Accounting and University of Cincinnati - Lindner College of Business

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pulchronomics, beauty premium, accounting, corporate social responsibility

19.

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
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 University of Cincinnati - Lindner College of Business

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employee treatment policy, ineffective internal control, financial restatement

20.

Innovation Capability and Post-IPO Performance

Review of Quantitative Finance and Accounting, February 2016, Vol. 46, No. 2, pp. 335-357
Posted: 20 Feb 2016
Re-Jin Guo and Nan Zhou
University of Illinois at Chicago - Department of Finance and University of Cincinnati - Lindner College of Business

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Innovation capability, Intangible assets, Firm survival, Biotech IPO

21.

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
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 University of Cincinnati - Lindner College of Business

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foreign ownership; real earnings management; earnings quality; Japan

22.

Corporate Social Responsibility and Internal Control Quality: Reducing Agency Costs by Engaging Employees

Posted: 29 Mar 2012
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 University of Cincinnati - Lindner College of Business

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

23.

The Relevance of Fair Value Accounting: Investors’ Reactions to the 2008 Economic Crisis Events

Posted: 13 Mar 2011
Baruch Lev and Nan Zhou
New York University - Stern School of Business and University of Cincinnati - Lindner College of Business

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Fair Value Accounting, SFAS 157, Economic Crisis

24.

Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen's Indictment on its Client Firms

Contemporary Accounting Research, Vol. 23, No. 2, pp. 465-490, Summer 2006
Posted: 05 Oct 2005
North Carolina State University - Poole College of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business

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Auditor independence, auditor reputation, audit fee, non-audit fee