Zhifeng Yang

Stony Brook University

Associate Professor

Health Science Center

Level 3, Room 043

Stony Brook, NY 11794-8322

United States

SCHOLARLY PAPERS

17

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7,032

SSRN CITATIONS
Rank 6,036

SSRN RANKINGS

Top 6,036

in Total Papers Citations

249

CROSSREF CITATIONS

25

Scholarly Papers (17)

1.

Do Individual Auditors Affect Audit Quality? Evidence from Archival Data

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 Jul 2011 Last Revised: 19 Sep 2015
Ferdinand A. Gul, Donghui Wu and Zhifeng Yang
Monash University Sunway Campus, The Chinese University of Hong Kong and Stony Brook University
Downloads 2,306 (11,269)
Citation 121

Abstract:

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individual auditor, audit quality, auditor characteristics, archival research

2.

Minority Shareholders’ Control Rights and the Quality of Corporate Decisions in Weak Investor Protection Countries: A Natural Experiment from China

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 08 May 2010 Last Revised: 27 Nov 2012
Zhihong Chen, Bin Ke and Zhifeng Yang
Hong Kong University of Science and Technology, National University of Singapore and Stony Brook University
Downloads 844 (50,390)
Citation 22

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Corporate Governance, Shareholder Democracy, Direct Shareholder Participation, Financing Policy

3.

Do School Ties between Auditors and Client Executives Influence Audit Outcomes?

Journal of Accounting & Economics (JAE), Vol. 61, No. 2-3, 2016
Number of pages: 39 Posted: 28 Jan 2014 Last Revised: 19 Sep 2015
Nanyang Business School, Nanyang Technological University, The Hong Kong Polytechnic University - School of Accounting and Finance, The Chinese University of Hong Kong and Stony Brook University
Downloads 748 (59,227)
Citation 59

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School tie, social network, audit quality, audit fee

4.

Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners

Perry, Y. Z., B. Srinidhi, and Z. Yang. 2023. Gender diversity and audit quality: Evidence from the Pairing of Audit Partners. Auditing: A Journal of Practice & Theory, forthcoming.
Number of pages: 50 Posted: 25 Aug 2017 Last Revised: 13 Apr 2023
University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, Stony Brook University and Monash University - Department of Accounting
Downloads 602 (78,165)
Citation 2

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auditor; auditor pairing; gender diversity; audit quality

5.

The Consequences of Shifting the IPO Offer Pricing Power from Securities Regulators to Market Participants in Weak Institutional Environments: Evidence from China

Journal of Corporate Finance, Forthcoming
Number of pages: 55 Posted: 05 Aug 2014 Last Revised: 09 Oct 2016
Jun Chen, Bin Ke, Donghui Wu and Zhifeng Yang
Zhejiang University, National University of Singapore, The Chinese University of Hong Kong and Stony Brook University
Downloads 490 (100,919)
Citation 10

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IPO regulation; financial reporting quality; auditor choice; IPO offer pricing

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 50 Posted: 28 Aug 2015 Last Revised: 03 Oct 2015
University of Toronto - Rotman School of Management, York University, Shanghai University of Finance and Economics, Stony Brook University and Shanghai Lixin University of Commerce
Downloads 433 (115,619)
Citation 15

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Opinion Shopping; Partner Switch; Audit Quality; Individual Auditor

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence

Journal of Accounting Research, Vol. 54, No. 1, 2016, Rotman School of Management Working Paper No. 2796755
Posted: 19 Jun 2016
University of Toronto - Rotman School of Management, York University, Shanghai University of Finance and Economics, Stony Brook University and Shanghai Lixin University of Commerce

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opinion shopping; partner switch; audit quality; individual auditor

7.

Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 30 Apr 2012
Zhifeng Yang
Stony Brook University
Downloads 389 (132,199)
Citation 5

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8.

IPO-Audit Expertise, Audit Quality, and Capital Allocation Efficiency: Evidence from China

Number of pages: 51 Posted: 13 Jul 2021
Donghui Wu, Zhifeng Yang and Feiteng Ye
The Chinese University of Hong Kong, Stony Brook University and Shanghai Lixin University of Commerce
Downloads 303 (173,131)

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Auditor specialization; IPO audits; capital allocation efficiency

9.

Accounting Personnel Quality, Audit Risk, and Auditor Responses

Gul, F. A., B. Lin, Z. Yang, M. Zhang, and H. Zhu. 2024. Accounting personnel quality, audit risk, and auditor responses. Auditing: A Journal of Practice & Theory, forthcoming.
Number of pages: 48 Posted: 11 Sep 2020 Last Revised: 25 Apr 2023
Deakin University, Sun Yat-sen University (SYSU), Stony Brook University, Renmin University of China - School of Business and Southern University of Science and Technology
Downloads 248 (212,102)

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Human capital, accounting personnel, audit risk, audit fee, audit adjustment

10.

Political Cycles and Analyst Bias

Number of pages: 61 Posted: 30 Oct 2018
Jeffrey Pittman, Zhifeng Yang and Sijia Yu
Memorial University, Stony Brook University and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 227 (231,211)
Citation 1

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Political Cycle; Government Intervention; Analyst Optimistic Bias; Corporate Information Environment

11.

Ownership Structure, Institutional Development, and Political Extraction: Evidence from China

CAAA Annual Conference 2011, Singapore Management University School of Accountancy Research Paper No. 2014-08
Number of pages: 42 Posted: 16 Jan 2011 Last Revised: 21 Jan 2014
Yuanto Kusnadi and Zhifeng Yang
Singapore Management University - School of Accountancy and Stony Brook University
Downloads 222 (236,108)
Citation 3

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extraction, cash holdings, investments, political connection

12.

State Control, Access to Capital, and Firm Performance

Number of pages: 49 Posted: 02 Jun 2012
Oliver Zhen Li, Xijia Su and Zhifeng Yang
National University of Singapore (NUS), China Europe International Business School (CEIBS) and Stony Brook University
Downloads 126 (384,095)

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State control, Access to capital, Firm growth, Regulation

13.

Do Auditors Respond to Analyst-Management Divergences in Corporate Earnings? Evidence from Audit Adjustments

Number of pages: 51 Posted: 22 Aug 2022 Last Revised: 30 May 2023
Lijing Tong, Zhifeng Yang, Min Zhang and Haoran Zhu
Beijing Jiaotong University, Stony Brook University, Renmin University of China - School of Business and Southern University of Science and Technology
Downloads 94 (470,004)

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analyst-management divergence; financial misstatement; audit adjustment; asset impairment

14.

The Importance of Proximity to the Audit Firm’s National Office to Practice Office Growth and Audit Quality

Posted: 28 Feb 2021 Last Revised: 10 May 2021
Stony Brook University, Memorial University, Stony Brook University and Southern University of Science and Technology

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Internal Governance; Proximity; Office Growth; Client Selection; Audit Quality

15.

The Importance of Business Development Incentives to Audit Partner Independence: Evidence from The Propensity to Issue Modified Opinions to Group-affiliated Audit Clients

Posted: 16 Jul 2020 Last Revised: 05 Feb 2021
Deakin University, University of Melbourne - Faculty of Business and Economics, Memorial University and Stony Brook University

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Auditor independence; future business potential; modified audit opinions; business group-affiliated audit clients

16.

China Railway High-Speed: The Impact of Transportation Infrastructure on Corporate Innovation

Posted: 18 Apr 2018
Huazhong University of Science and Technology, Wuhan University - School of Economics and Management, Stony Brook University and Singapore Management University - School of Accountancy

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transportation infrastructure, innovation, high-speed rail, knowledge spillover

17.

Regulations, Earnings Management, and Post-IPO Performance: The Chinese Evidence

Journal of Banking & Finance Volume 33, Issue 1, January 2009, Pages 63–76, University of Alberta School of Business Research Paper No. 2013-673
Posted: 02 Jul 2013
Jennifer L. Kao, Donghui Wu and Zhifeng Yang
Independent, Hong Kong Polytechnic University and Stony Brook University

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Initial public offerings, Earnings management, Regulations