Zabihollah Rezaee

University of Memphis - School of Accountancy

Fogelman College of Business and Economics

Memphis, TN 38152-6460

United States

  • University of Memphis - School of Accountancy

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    • Tel: 901-678-4652
SCHOLARLY PAPERS

37

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21,929

TOTAL CITATIONS
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Top 10,542

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107

Scholarly Papers (37)

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1.

Forensic Accounting Education: A Survey of Academicians and Practitioners

Advances in Accounting Education, Forthcoming
Number of pages: 45 Posted: 05 May 2004
Zabihollah Rezaee, D. Larry Crumbley and Robert C. Elmore
University of Memphis - School of Accountancy, Louisiana State University, Baton Rouge - Department of Accounting and Tennessee Technological University
Downloads 5,354 (3,467)
Citation 3

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Forensic accounting, Accounting curriculum, Anti-fraud education, Financial scandals

2.

The Sarbanes-Oxley Act of 2002 and Security Market Behavior: Early Evidence

Downloads 3,080 ( 8,656)
Citation 3

The Sarbanes-Oxley Act of 2002 and Security Market Behavior: Early Evidence

Number of pages: 56 Posted: 22 Mar 2004
Zabihollah Rezaee and Pankaj K. Jain
University of Memphis - School of Accountancy and University of Memphis - Fogelman College of Business and Economics
Downloads 3,080 (8,513)
Citation 3

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Financial scandals, the Sarbanes-Oxley Act of 2002, market reactions, corporate governance

The Sarbanes-Oxley Act of 2002 and Security Market Behavior: Early Evidence

Contemporary Accounting Research, Vol. 23, No. 3, Fall 2006
Posted: 26 May 2006
Zabihollah Rezaee and Pankaj K. Jain
University of Memphis - School of Accountancy and University of Memphis - Fogelman College of Business and Economics

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Financial scandals, the Sarbanes-Oxley Act of 2002, market reactions, corporate governance

3.

The Sarbanes-Oxley Act of 2002 and Accounting Conservatism

Number of pages: 32 Posted: 03 Jun 2004
Zabihollah Rezaee and Pankaj K. Jain
University of Memphis - School of Accountancy and University of Memphis - Fogelman College of Business and Economics
Downloads 2,301 (13,761)
Citation 4

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The Sarbanes-Oxley Act, Accounting Conservatism, Financial Reports, Corporate Governance, Audit Functions

4.

Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach

The Journal of Business Inquiry 2017, 16, Special Issue (Issue 1)
Number of pages: 28 Posted: 30 Mar 2018
Zabihollah Rezaee
University of Memphis - School of Accountancy
Downloads 2,267 (14,108)

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Sustainability Performance, Managerial Decision-Making, Shared Value Creation, Integrated Sustainability Reporting and Assurance

5.

Trends and Determinants of Market Liquidity in the Pre- and Post-Sarbanes-Oxley Act Periods

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 39 Posted: 20 Jan 2004
Jang-Chul Kim, Pankaj K. Jain and Zabihollah Rezaee
Northern Kentucky University - Haile College of Business, University of Memphis - Fogelman College of Business and Economics and University of Memphis - School of Accountancy
Downloads 1,918 (18,438)
Citation 3

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Sarbanes-Oxley Act, market liquidity, bid-ask spreads, corporate governance, financial reporting

6.

Sustainability Disclosures and Cost of Capital

Number of pages: 54 Posted: 12 Apr 2012
Anthony C. Ng and Zabihollah Rezaee
The University of Melbourne, Faculty of Business and Economics, Department of Economics and University of Memphis - School of Accountancy
Downloads 1,519 (26,328)
Citation 13

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Business Sustainability, Sustainability Reporting, Cost of Capital, Cost of Equity, Cost of Debt

7.

Convergence in Accounting Standards: Insights from Academicians and Practitioners

Advances in Accounting, Vol. 26, No. 1, pp. 142-154, 2010
Number of pages: 58 Posted: 07 Nov 2010
Zabihollah Rezaee, Murphy Smith and Joseph Z. Szendi
University of Memphis - School of Accountancy, Texas A&M University-Corpus Christi-Department of Accounting and Kean University
Downloads 1,030 (46,447)
Citation 1

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International Financial Reporting Standards, IFRS, Accounting Convergence, International Accounting

8.

Business Sustainability Performance and Cost of Equity Capital

Number of pages: 48 Posted: 29 Mar 2018
Anthony C. Ng and Zabihollah Rezaee
Hong Kong Polytechnic University - School of Accounting and Finance and University of Memphis - School of Accountancy
Downloads 979 (50,007)
Citation 61

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Sustainability performance, Cost of equity, Financial sustainability, Corporate governance, Corporate social responsibility, Environmental initiatives

9.

The Association between Information Technology Investments and Audit Risk

Journal of Information Systems, Vol. 30, No. 1, Spring 2016
Number of pages: 24 Posted: 29 Mar 2018
Shipeng Han, Zabihollah Rezaee, Ling Xue and Joseph H. Zhang
University of Massachusetts Dartmouth, University of Memphis - School of Accountancy, University of Georgia - Department of Management Information Systems and University of Memphis
Downloads 414 (149,413)
Citation 3

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information technology investments, audit risk, audit fees, auditor tenure

10.

Capital Market Reactions to Option Backdating Probes

Number of pages: 32 Posted: 29 Jan 2007
Sakshi Jain and Zabihollah Rezaee
Tennessee Society of Certified Public Accountants (TSCPA) and University of Memphis - School of Accountancy
Downloads 338 (187,140)
Citation 1

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stock option grants, backdating practices and probes, market reactions, corporate governance, financial reporting

11.

Does Financial Reporting Fraud Recognize Borders? Evidence from Bank Fraud in Iran

Journal of Forensic & Investigative Accounting Vol. 5, Issue 2, July - December, 2013
Number of pages: 18 Posted: 22 Jul 2014 Last Revised: 18 Sep 2014
Zabihollah Rezaee and Hossein Davani
University of Memphis - School of Accountancy and Dayarayan Management & Consulting Services
Downloads 316 (201,054)
Citation 1

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Financial reporting fraud, bank fraud in Iran, fraud prevention and detection

12.

Application of Time Series Analyses in Big Data: Practical, Research, and Education Implications

Number of pages: 37 Posted: 30 Mar 2018
Zabihollah Rezaee, Alireza Dorestani and Sara Aliabadi
University of Memphis - School of Accountancy, Northeastern Illinois University - College of Business and Management and Northeastern Illinois University - College of Business and Management
Downloads 315 (201,726)
Citation 1

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big data, time series, data analytics, business analytics

13.

Comparative Analysis of Environmental, Social, and Governance Disclosures

Number of pages: 32 Posted: 26 Jun 2022
Zabihollah Rezaee, Saeid Homayoun, Ehsan Poursoleyman and Nick J. Rezaee
University of Memphis - School of Accountancy, University of Gävle, Simon Fraser University (SFU) - Beedie School of Business and Harvard University
Downloads 288 (221,932)
Citation 3

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ESG disclosure, listed firms, CSR, disclosure guidance

14.

SEC Comment Letter Disclosures and Short Sellers’ Front-Running

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 23 Dec 2022
Sam (Sunghan) Lee, Zhejia Ling and Zabihollah Rezaee
Iowa State University, California State University, Fullerton and University of Memphis - School of Accountancy
Downloads 275 (232,632)

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SEC comment letters, short selling, social connections

15.

Environmental, Social, and Governance Sustainability Disclosures: Evidence from EU and Us

Number of pages: 33 Posted: 11 May 2022
Zabihollah Rezaee, Saeid Homayoun, Nick J. Rezaee and Ehsan Poursoleyman
University of Memphis - School of Accountancy, University of Gävle, Harvard University and Simon Fraser University (SFU) - Beedie School of Business
Downloads 214 (297,829)

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ESG sustainability disclosure, listed firms, CSR, disclosure guidance

16.

Waiting for Guidance: Disclosure Noise, Verification Delay, and the Value-Relevance of Good-News versus Bad-News Management Earnings Forecasts

Global Finance Journal, Forthcoming
Number of pages: 49 Posted: 14 May 2018
Lee J. Cohen, Alan J. Marcus, Zabihollah Rezaee and Hassan Tehranian
University of Georgia - Department of Finance, Boston College - Department of Finance, University of Memphis - School of Accountancy and Boston College - Department of Finance
Downloads 206 (308,744)
Citation 1

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Management earnings forecasts, value-relevance, news, noise, bias

17.

Supply Chain Management and Business Sustainability Synergy: A Theoretical and Integrated Perspective

Number of pages: 17 Posted: 29 Mar 2018
Zabihollah Rezaee
University of Memphis - School of Accountancy
Downloads 174 (360,066)
Citation 6

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sustainability, performance, managerial decision-making, business activities, supply chain sustainability

18.

Determinants and Consequences of Sustainability Narrative and Graphical Disclosures

Number of pages: 64 Posted: 24 Sep 2021
Jie Hao and Zabihollah Rezaee
Susquehanna University, Sigmund Weis School of Business and University of Memphis - School of Accountancy
Downloads 154 (400,050)

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ESG sustainability disclosure, Narrative and graphical presentations, Financial and market performance, Financial reporting quality

19.

Does Options Trading Deter Real Activities Manipulation?

Number of pages: 46 Posted: 01 Sep 2021 Last Revised: 10 Apr 2023
Mahmoud Delshadi, Mahmoud Hosseinniakani and Zabihollah Rezaee
Adam Smith Business School - University of Glasgow, Norwegian University of Science and Technology (NTNU) - NTNU Business School and University of Memphis - School of Accountancy
Downloads 146 (417,797)
Citation 1

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Earnings management, Real activities manipulations, Options trading

20.

Corporate Social Irresponsibility and the Occurrence of Data Breaches: A Stakeholder Management Perspective

Number of pages: 51 Posted: 28 Feb 2023
Gaoguang (Stephen) Zhou, Luofan Bu and Zabihollah Rezaee
Hong Kong Baptist University (HKBU) – Department of Accountancy and Law, Hong Kong Baptist University – Department of Accountancy and Law and University of Memphis - School of Accountancy
Downloads 140 (431,918)

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Stakeholder Management, Corporate Social Irresponsibility: Cyberattack, Cybersecurity, IT governance

21.

Auditor Independence: Evidence on Non-audit Fees, Firm Financial Health and Investors’ Perceptions of Earnings

Number of pages: 47 Posted: 09 Aug 2021
Anthony C. Ng, Ferdinand A Gul and Zabihollah Rezaee
The University of Melbourne, Faculty of Business and Economics, Department of Economics, Deakin University and University of Memphis - School of Accountancy
Downloads 134 (447,226)

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Value Relevance of Earnings, Non-Audit Fees, Firm’s Financial Health, Auditor Independence

22.

Capital Market Reactions to Congressional Events Leading to the Passage of the American Taxpayer Relief Act of 2012

Number of pages: 39 Posted: 02 Mar 2018
Zabihollah Rezaee, Jiwoo Ryou and Lei Gao
University of Memphis - School of Accountancy, West Virginia University and George Mason University
Downloads 119 (490,722)
Citation 1

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2013 Fiscal cliff, Market Reactions, American Taxpayer Relief Act of 2012, Government Shutdown, Corporate Governance

23.

Waiting for Guidance: Disclosure Noise, Verification Delay, and the Value-Relevance of Good-News versus Bad-News Management Earnings Forecasts

Global Finance Journal, Forthcoming
Number of pages: 48 Posted: 29 Mar 2018
Lee Jeremy Cohen, Alan J. Marcus, Zabihollah Rezaee and Hassan Tehranian
University of Georgia - C. Herman and Mary Virginia Terry College of Business, Boston College - Department of Finance, University of Memphis - School of Accountancy and Boston College - Department of Finance
Downloads 84 (621,762)
Citation 1

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Management earnings forecasts, value-relevance, news, noise, bias

24.

Corporate Social Responsibility (CSR) and Firm Value: International Evidence on the Role of CSR Assurance

Number of pages: 65 Posted: 10 Feb 2025
Ahrum Choi, LAN JIN, Zabihollah Rezaee and Gaoguang (Stephen) Zhou
Sungkyunkwan University, Hong Kong Baptist University, University of Memphis - School of Accountancy and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 66 (709,303)

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25.

Risk Disclosures and Readability: An Analysis of Financial Reports of U.S. Banks and Insurance

Number of pages: 44 Posted: 05 Nov 2024
Zabihollah Rezaee and Javad Rajabalizadeh
University of Memphis - School of Accountancy and University of Turku - Turku School of Economics
Downloads 41 (899,540)

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Risk Disclosures, Readability, corporate governance, Textual Analysis, 10-Ks

26.

Free-Riding in Research Collaborations: Unveiling a Marginalizing Effect Stemming from Dysfunctional Structural Elements

Number of pages: 49 Posted: 11 Apr 2024
Mehdi Khodakarami, Fakhroddin MohammadRezaei, Amin Sarlak and Zabihollah Rezaee
Monash University, Kharazmi (Tarbiat Moallem) University, University of Tehran and University of Memphis - School of Accountancy
Downloads 35 (936,911)

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Free-riding, Research Collaboration, research policy, Power Asymmetry

27.

Brexit Trade Policy Uncertainty and Audit Pricing

Number of pages: 36 Posted: 25 Feb 2025
Arash Ghorbani, Fakhroddin MohammadRezaei, Naser Makarem and Zabihollah Rezaee
affiliation not provided to SSRN, Kharazmi (Tarbiat Moallem) University, University of Aberdeen and University of Memphis - School of Accountancy
Downloads 22 (1,079,405)

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Brexit, Trade policy uncertainty, Audit fees, Big Four

28.

Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran

Business Ethics, the Environment and Responsibility, Doi: 10.1111/beer.12364, January 2021
Posted: 14 Jul 2021
Mehdi Khodakarami, Zabihollah Rezaee and Reza Hesarzadeh
University of Tehran, University of Memphis - School of Accountancy and Ferdowsi University of Mashhad

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Religious atmosphere, Audit fees, Audit risk, Agency costs, Islam, Family firms

29.

Environmental Disclosure Quality and Risk: the Moderating Effect of Corporate Governance

Rezaee, Z., Alipour, M., Faraji, O., Ghanbari, M., & Jamshidinavid, B. (2020). Environmental Disclosure Quality and Risk: the Moderating Effect of Corporate Governance. Sustainability Accounting, Management and Policy Journal.
Posted: 23 Dec 2020
Zabihollah Rezaee, Mohammad Alipour, Omid Faraji, Mehrdad Ghanbari and Babak Jamshidinavid
University of Memphis - School of Accountancy, Islamic Azad University (IAU) - Khalkhal Branch, Faculty of Management and Accounting, College of Farabi, affiliation not provided to SSRN and affiliation not provided to SSRN

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Emerging Markets, Corporate Social Responsibility, Corporate Governance, Risk, Corporate Environmental Reporting

30.

Corporate Governance and Earnings Quality: Evidence from China

The IUP Journal of Corporate Governance, Vol. XVII, No. 1, April 2018, pp. 7-35
Posted: 10 Oct 2018
Zabihollah Rezaee, Huili Zhang, Huan Dou and Minghua Gao
University of Memphis - School of Accountancy, Beijing Normal University (BNU), Jinan University and Beijing Normal University (BNU)

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31.

Voluntary Disclosure of Non-Financial Information and its Association with Sustainability Performance

Rezaee, Z & Tuo, L. "Voluntary Disclosure of Non-Financial Information and its Association with Sustainability Performance" Advances in Accounting. Volume 39, December 2017, Pages 47-59
Posted: 30 Mar 2018
Zabihollah Rezaee
University of Memphis - School of Accountancy

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Information asymmetry, Non-financial disclosures, Sustainability performance, Earnings quality

32.

Value-Relevance of Corporate Social Responsibility: Evidence from Short Selling

Posted: 30 Mar 2018
Zabihollah Rezaee
University of Memphis - School of Accountancy

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sustainability performance, corporate social responsibility, short selling, value-relevance

33.

Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality

Posted: 29 Mar 2018
Zabihollah Rezaee
University of Memphis - School of Accountancy

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Earnings quality, Sustainability disclosure, Unethical and opportunistic earnings management, Sustainability performance, Corporate social responsibility

34.

Corporate Governance Education: An Analysis of Existing Syllabi

The IUP Journal of Governance and Public Policy, Vol. 6, No. 1, pp. 62-91, 2011
Posted: 17 Feb 2012
Zabihollah Rezaee, Ran Zhang, Shahriar M. Saadullah and Douglas E. Ziegenfuss
University of Memphis - School of Accountancy, Renmin University of China - School of Business, Qatar University and Old Dominion University - Strome College of Business

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Corporate Governance, Corporate Governance Education, Regulatory Reforms, Curriculum Design

35.

Corporate Governance Role in Financial Reporting

Posted: 12 Feb 2004
Zabihollah Rezaee
University of Memphis - School of Accountancy

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financial reporting scandals, Sarbanes-Oxley Act, investor confidence, corporate governance

36.

Stock Price Reaction and Value Relevance of Recognition Versus Disclosure: The Case of Stock-Based Compensation

Posted: 26 Mar 2003
Hassan Espahbodi, Pouran Espahbodi, Zabihollah Rezaee and Hassan Tehranian
University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American), University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American), University of Memphis - School of Accountancy and Boston College - Department of Finance

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capital market, accounting standard, stock option, security price reaction

37.

An Investigation of Capital Market Reactions to Pronouncements on Fair Value Accounting

Posted: 29 May 1995
Marcia Millon Cornett, Zabihollah Rezaee and Hassan Tehranian
Bentley University - Department of Finance, University of Memphis - School of Accountancy and Boston College - Department of Finance

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