Yun Zhang

George Washington University

2121 I Street NW

Washington, DC 20052

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 25,870

SSRN RANKINGS

Top 25,870

in Total Papers Downloads

4,177

TOTAL CITATIONS
Rank 22,535

SSRN RANKINGS

Top 22,535

in Total Papers Citations

67

Scholarly Papers (15)

1.

The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency

Number of pages: 60 Posted: 15 Dec 2014 Last Revised: 06 Feb 2018
Qi Chen, Xu Jiang and Yun Zhang
Duke University - Fuqua School of Business, Duke University and George Washington University
Downloads 996 (48,722)
Citation 4

Abstract:

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auditing, disclosure, investment efficiency, financial reporting standard, auditing standard

2.

Consequences of the Adoption of the Expanded Auditor’s Report: Evidence from Hong Kong

University of Miami Business School Research Paper No. 3392449
Number of pages: 74 Posted: 31 May 2019 Last Revised: 15 Jun 2022
Nanjing Audit Univeristy, University of Miami - Department of Accounting, George Washington University and University of Connecticut
Downloads 596 (96,110)
Citation 23

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Key audit matters, market reaction, audit quality, Hong Kong; Mainland China

3.

Do Short Sellers Convey Information About Changes in Fundamentals or Risk?

Number of pages: 42 Posted: 30 Sep 2005
Duke University, Duke University - Fuqua School of Business and George Washington University
Downloads 411 (150,767)
Citation 22

Abstract:

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4.

Optimal Conservative Accounting

Number of pages: 31 Posted: 16 Sep 2004
Qi Chen, Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business, Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Downloads 388 (160,865)
Citation 1

Abstract:

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Conservatism, Earnings Management

5.

The Role of Asymmetric Disclosure When Price Efficiency Affects Real Efficiency

Number of pages: 46 Posted: 25 Apr 2018 Last Revised: 08 Aug 2018
Duke University - Fuqua School of Business, Yale School of Management, Duke University, University of Minnesota - Twin Cities - Department of Accounting and George Washington University
Downloads 366 (171,709)

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Timely loss recognition; Price informativeness; Feedback effect

6.

The Usefulness and Endogenous Supply of Disclosure Accessibility

Number of pages: 49 Posted: 20 Dec 2018 Last Revised: 28 Sep 2020
Qi Chen, Carlos Corona and Yun Zhang
Duke University - Fuqua School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and George Washington University
Downloads 327 (194,065)
Citation 1

Abstract:

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disclosure, attention, communication, complexity, accuracy, effective, investor, manager, complements

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Number of pages: 60 Posted: 11 Jan 2015 Last Revised: 12 May 2016
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University
Downloads 239 (266,512)
Citation 3

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Accounting Standards, Strategic Complementarity, Coordination, Externality

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Journal of Accounting Research, Forthcoming
Posted: 12 May 2016
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University

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Accounting Standards, Coordination, Discretion, Unverifiability

8.

Selective and Aggregate Disclosure

Number of pages: 27 Posted: 28 Nov 2006 Last Revised: 22 Feb 2008
Dhananjay Nanda and Yun Zhang
University of Miami - Department of Accounting and George Washington University
Downloads 234 (273,592)
Citation 3

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Disclosure, Accounting aggregation, False modesty

The Effects of Public Information with Asymmetrically Informed Short-Horizon Investors

Number of pages: 44 Posted: 20 Jun 2012 Last Revised: 27 Feb 2014
Qi Chen, Zeqiong Huang and Yun Zhang
Duke University - Fuqua School of Business, Yale School of Management and George Washington University
Downloads 228 (279,075)
Citation 8

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The Effects of Public Information with Asymmetrically Informed Short-Horizon Investors

Journal of Accounting Research, Vol. 52, No. 3, 2014
Posted: 11 Sep 2014
Qi Chen, Zeqiong Huang and Yun Zhang
Duke University - Fuqua School of Business, Yale School of Management and George Washington University

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10.

On the Use of Loose Monitoring and Lavish Pay in Agency

Number of pages: 37 Posted: 21 Feb 2008
Qi Chen, Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business, Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Downloads 215 (296,666)
Citation 2

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Performance measure, lavish pay, information system, loose monitoring, conservatism

11.

Consequences of Key Audit Matters in Emerging Economies: Evidence from Hong Kong and Mainland China

Number of pages: 86 Posted: 15 Apr 2024
Nanjing Audit University, University of Miami - Department of Accounting, University of Texas at El Paso - Department of Accounting & Information Systems, George Washington University and University of Connecticut
Downloads 154 (400,362)

Abstract:

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Auditor's report, Key audit matters, Market reaction, Audit quality, Emerging Markets

12.

Information Externalities and Accounting Standardization

Number of pages: 41 Posted: 17 Mar 2025
Zeqiong Huang, Korok Ray and Yun Zhang
Yale School of Management, Texas A&M University and George Washington University
Downloads 23 (1,068,076)

Abstract:

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13.

Uniform versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University

Abstract:

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Accounting Standards; Discretion; Coordination; Unverifiability

14.

On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management

Journal of Accounting Research, June 2007
Posted: 23 Jan 2007
Qi Chen, Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business, Rice University - Jesse H. Jones Graduate School of Business and George Washington University

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Conservatism, Earnings Management, Incentives

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auditor-manager negotiation, auditor's pre-negotiation information, non-audit services, financial reporting accuracy