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Joseph Zhang

Bowling Green State University

Department of Accounting and Finance

Bowling Green, OH 43403

United States

  • Bowling Green State University

SCHOLARLY PAPERS

6

DOWNLOADS

453

TOTAL CITATIONS

0

Scholarly Papers (6)

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1.

Key Audit Matters’ Disclosure Impact on Investors’ Reaction, Value Relevance, Audit Quality and Audit Fees: Evidence from Europe

Number of pages: 59 Posted: 20 May 2025
André Ricardo Marques Carvalho, Cláudio António Figueiredo Pais, Jonas Oliveira and Joseph Zhang
affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and Bowling Green State University
Downloads 246 (312,643)

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Key audit matters, investor reactions, value relevance, audit quality, audit fees.

2.

Strategic Charge-Offs and Bad Loans Concealment in Banking

Number of pages: 58 Posted: 19 Jan 2025
Xincheng Lin, Qiang Li, Jun Hu and Joseph Zhang
affiliation not provided to SSRN, University of Electronic Science and Technology of China, School of Management and Economics, Southwestern University of Finance and Economics (SWUFE) - School of Finance and Bowling Green State University
Downloads 81 (809,932)

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Commercial banks, Non-performing loan (NPL), NPL disposal, Discretionary charge-off

3.

Do Regulators' Random Inspections have "Teeth"? Evidence from the Valuation of Corporate Cash Holdings

Journal of Accounting and Public Policy, volume 56, 2026[10.1016/j.jaccpubpol.2026.107419]
Number of pages: 54 Posted: 05 Feb 2026
Shijun Guo, Gerald J. Lobo, Yue Qiu and Joseph Zhang
Chongqing University, University of Houston - C.T. Bauer College of Business, Shanghai University of Finance and Economics - School of Accountancy and Bowling Green State University
Downloads 54 (1,041,696)

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Random inspection, Regulatory oversight, Value of cash holdings, Information asymmetry, Agency Problem

4.

Political Instability, Regulatory Quality, and Bank Systematic Risk: Evidence from Africa

Number of pages: 54 Posted: 02 Jun 2025
Tsegaye Tibebu Jabir, Hong Xiao, Misraku Molla Ayalew and Joseph Zhang
Xiamen University, Xiamen University, Dilla University - Department of Accounting and Finance and Bowling Green State University
Downloads 41 (1,170,409)

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political instability, regulatory quality, financial reporting opacity, bank systematic risk, Africa.

5.

Unexpected Benefits of Population Aging: Evidence from Chinese Local Treasury Bonds

Number of pages: 43 Posted: 12 Feb 2026
Huabin Bian, Abby Yaqing Zhang and Joseph Zhang
affiliation not provided to SSRN, affiliation not provided to SSRN and Bowling Green State University
Downloads 20 (1,448,301)

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Population aging, Local government bond, Bond spread, Bond holdings

6.

Overboarded and Overworked: Director Portfolio Rebalancing and Monitoring Under a Binding Seat Cap

Number of pages: 54 Posted: 04 Jun 2026
Bing Wang, Hongyu Wang, Meng Lyu and Joseph Zhang
Nanjing University, Nanjing University, Wuhan University - Economics and Management School and Bowling Green State University
Downloads 11

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Overboarded independent directors, Director resignation, Board monitoring effectiveness, Corporate governance