Jian Zhou

Professor of Accounting
Lloyd Fujie / Deloitte Foundation Distinguished Professor

Academic Background

2000 - PhD, Syracuse University
1995 - MS, Peking University
1992 - BS, Peking University

Research Interests

  • Auditing
  • Financial accounting

Selected Publications

  1. Ling Lei Lisic, Linda A. Myers, Timothy Seidel and Jian Zhou. 2018. Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses. Forthcoming, Contemporary Accounting Research
  2. Cory Cassell, Linda A. Myers, Roy Schmardebeck, and Jian Zhou. 2018. The Monitoring Effectiveness of Co-opted Audit Committees. Forthcoming, Contemporary Accounting Research
  3. Fatima Alali, Randal Elder, Jian Zhou. 2018. An Analysis of Big 4 Pricing and Firm Size: The Differential Impact of Demand and Supply Shocks on Large and Small Clients. Forthcoming, Journal of Accounting, Auditing and Finance
  4. Henry He Huang, Gerald Lobo, Chong Wang, and Jian Zhou. 2018. Do Banks Price Independent Directors’ Attention? Journal of Financial and Quantitative Analysis 53 : 1755-1780.
  5. Jaehyeon Kim, Yongtae Kim and Jian Zhou. 2017. Languages and Earnings Management. Journal of Accounting and Economics 63 (2-3): 288-306.
  6. Cory Cassell, Linda A. Myers, Timothy A. Seidel, and Jian Zhou. 2016. The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis. Auditing: A Journal of Practice and Theory, 35 (3): 51-73. *** cited by Professor James D. Cox in his statement at the PCAOB Roundtable on Auditor Tenure (June 28, 2012). Available at: http://pcaobus.org/Rules/Rulemaking/Docket037/ps_Cox.pdf
  7. Kiridaran Kanagaretnam, Gerald J. Lobo, Chen Ma and Jian Zhou. 2016. National Culture and Internal Control Material Weaknesses Around the World. Journal of Accounting, Auditing and Finance 31 (1): 28-50.
  8. Henry Huang, Weimin Wang and Jian Zhou. 2013. Shareholder Rights, Insider Ownership and Earnings Management. Abacus, 49 (1): 46-73.
  9. Jacqueline S. Hammersley, Linda A. Myers and Jian Zhou. 2012. The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls. Auditing: A Journal of Practice and Theory, 31 (2): 73-111. *** cited by the Staff of the Office of the Chief Accountant of the U.S. Securities and Exchange Commission in Study and Recommendations on Section 404(b) of the Sarbanes-Oxley Act of 2002 For Issuers With Public Float Between $75 and $250 Million
  10. Dechun Wang and Jian Zhou. 2012. The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality. Accounting Horizons, 26 (3): 493-511. *** requested for a copy by the Public Company Accounting Oversight Board
  11. Heiwai Lee, Yan Alice Xie, Jian Zhou. 2012. Role of Underwriters in Restraining Earnings Management in Initial Public Offerings. Journal of Applied Business Research, 28 (4): 709-724.
  12. Yuan Xie, Yinqi Zhang and Jian Zhou. 2012. National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties. International Journal of Auditing, 16 (3): 248-267.
  13. Hsihui Chang, Sang-Hyun Suh, Edward M. Werner and Jian Zhou. 2012. The Effect of SOX on the Predictability of Future Cash Flows in Litigious and Non-litigious Industries. Asia-Pacific Journal of Accounting and Economics, 19 (2): 210-226.
  14. Pei Sun, Haoping Xu, and Jian Zhou. 2011. The Value of Local Political Capital in Transition China. Economics Letters 110 (3): 189-192.
  15. Chan Li, Yuan Xie and Jian Zhou. 2010. National level, city level auditor industry specialization and Cost of Debt. Accounting Horizons 24(3): 395-417*** listed on Professor Jere Francis’s Spring 2011 Doctoral Seminar in Auditing Research syllabus at University of Missouri-Columbia
  16. Gerald J. Lobo and Jian Zhou. 2010. Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act. Journal of Accounting, Auditing and Finance 25 (1): 1-26 (lead article).
  17. Henry Huang, Gerald J. Lobo and Jian Zhou. 2009. Determinants and Accounting Consequences of Forming a Governance Committee – Evidence from the United States. Corporate Governance - An International Review 17 (6): 710–727.
  18. Randal Elder, Yan Zhang, Jian Zhou and Nan Zhou. 2009. Internal Control Weaknesses and Client Risk Management. Journal of Accounting, Auditing and Finance 24 (4): 543-579*** cited by the Staff of the Office of the Chief Accountant of the U.S. Securities and Exchange Commission in Study and Recommendations on Section 404(b) of the Sarbanes-Oxley Act of 2002 For Issuers With Public Float Between $75 and $250 Million 
  19. Louis Braiotta, Jr. and Jian Zhou. 2008. An Exploratory Study of the Effects of the European Union 8th Directive on Company Law on Audit Committees:  Evidence from EU Companies Listed on the US Stock Exchanges. Advances in Accounting, Incorporating Advances in International Accounting 24(2): 262-271.
  20. Ken Chen and Jian Zhou. 2007. Audit Committee, Board Characteristics and Auditor Switch Decision by Andersen’s Clients. Contemporary Accounting Research 24 (4): 1085-1117. *** cited over 190 times according to Google Scholar
  21. Susan Albring, Randal Elder and Jian Zhou. 2007. IPO Underpricing and Audit Quality Differentiation within Non-Big 5 Firms. International Journal of Auditing 11 (2): 115-131.
  22. Jian Zhou. 2007. Financial Reporting after the Sarbanes-Oxley Act: Conservative or Less Earnings Management? Research in Accounting Regulation 20: 187-192.
  23. Yan Zhang, Jian Zhou and Nan Zhou. 2007. Audit Committee Quality, Auditor Independence, and Internal Control Weakness. Journal of Accounting and Public Policy, Vol. 26, No. 3, pp. 300-327, May/June 2007 *** cited by the Staff of the Office of the Chief Accountant of the U.S. Securities and Exchange Commission in Study and Recommendations on Section 404(b) of the Sarbanes-Oxley Act of 2002 For Issuers With Public Float Between $75 and $250 Million *** cited over 640 times according to Google Scholar
  24. Srinivasan Krishnamurthy, Jian Zhou and Nan Zhou. 2006. Auditor Reputation, Auditor Independence and the Stock Market Reaction to Andersen’s Clients. Contemporary Accounting Research 23 (2): 465-490. *** cited over 200 times according to Google Scholar 
  25. Gerald J. Lobo and Jian Zhou. 2006. Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence. Accounting Horizons 20 (1) (March): 57-73. *** cited over 500 times according to Google Scholar 
  26. Ken Chen, Shan-Ying Wu and Jian Zhou. 2006. Auditor Brand Name, Industry Specialization, and Earnings Management: Evidence from Taiwanese Companies. International Journal of Accounting, Auditing and Performance Evaluation 3 (2): 194-219. 
  27. Louis Braiotta, Jr. and Jian Zhou. 2006. An Exploratory Study of the Effects of the Sarbanes-Oxley Act, The SEC and National Stock Exchange(s) Rules on Audit Committee Alignment. Managerial Auditing Journal 21(2): 166-190. 
  28. Anwer S. Ahmed, S. M. Khalid Nainar, and Jian Zhou. 2005. Do Analysts’ Earnings Forecasts Fully Reflect the Information in Accruals? Canadian Journal of Administrative Science, 22 (4): 329-342.
  29. Gerald J. Lobo and Jian Zhou. 2005. To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOs’ Decisions. Journal of Accounting and Public Policy V24 (2): 153-160.
  30. Ken Y. Chen, Kuen-Lin Lin and Jian Zhou. 2005. Audit Quality and Earnings Management for Taiwan IPO Firms. Managerial Auditing Journal V20 (1): 86-104.
  31. Jian Zhou and Randal Elder. 2004. Audit Quality and Earnings Management by Seasoned Equity Offering Firms. Asia-Pacific Journal of Accounting and Economics 11 (2): 95-120 (lead article).
  32. Gerald J. Lobo and Jian Zhou. 2001. Disclosure quality and earnings management. Asia-Pacific Journal of Accounting and Economics V8 (1): 1-20 (lead article). *** cited over 300 times according to Google Scholar 
  33. Anwer S. Ahmed and Jian Zhou. 2000. Discretionary Accruals, Earnings Management and the Valuation of Earnings. Journal of Accounting & Business Research V8: 59-82.

Teaching

  • Accounting
  • Auditing

Honors

  • 2017 Shirley M. Lee Research Award, Shidler College of Business, University of Hawaii at Manoa
  • 2012-2018 Summer Research Grant, Shidler College of Business, University of Hawaii at Manoa
  • 2012-2018 Travel Grant, University Research Council, University of Hawaii at Manoa
  • 2016 Finalist for the Best Paper Award, Strategic Leadership & Governance Interest Group, the Strategic Management Society (SMS), Berlin
  • 2016 Outstanding Service to Auditing Section of American Accounting Association
  • 2014 Award for Outstanding Service to Auditing: A Journal of Practice & Theory
  • 2014 Best Reviewer Award, International Journal of Auditing
  • 2011 PricewaterhouseCoopers INQuires Grant (with Sara Reiter, Yan Zhang, and Nan Zhou)
  • 2009 New York State/UUP Individual Development Award
  • 2008 PricewaterhouseCoopers INQuires Grant (with Dechun Wang, one of 26 researchers in the US who were granted this type of funding in its second year)
  • 2007 PricewaterhouseCoopers INQuires Grant (with Randal Elder and David Harris, one of 37 researchers in the US who were granted this type of funding in its inaugural year)
  • 2005 Douglas C. Mackay Outstanding Paper Award, Canadian Journal of Administrative Science
  • 2005 New York State/UUP Individual Development Award
  • 2002 Summer Research Grant, School of Management, Binghamton University
  • 2002 EEE Research Fund Award, School of Management, Syracuse University (with Randal Elder and Susan Albring)
  • 2002 Certified General Accountants of Canada/ Canadian Academic Accounting Association Research Grant (with Gerald J. Lobo, Kiridaran Kanagaretnam, and S. M. Khalid Nainar)
  • 2001 Faculty Development Grant, School of Business, Public Administration and Information Sciences, Long Island University – Brooklyn Campus
  • 2000 Syracuse University Doctoral Prize
  • 2000 Beta Gamma Sigma
  • 2000 Deloitte & Touche/Canadian Academic Accounting Association Research Grant Competition (with Anwer Ahmed and S. M. Khalid Nainar)
  • 1996-1999 Syracuse University Summer Fellowship

Professional Background

I have many years teaching experience at a public university (Binghamton University) and a private university (Syracuse University), domestically (Long Island University - Brooklyn Campus) and internationally (Nanyang Technological University).

I was listed among Social Science Research Network Top 185 Accounting Authors as of August 21, 2002 in Lawrence D. Brown and Indrarini Laksmana “Ranking Accounting Ph.D. Programs and Faculties Using Social Science Research Network Downloads” (Review of Quantitative Finance and Accounting, Vol. 22, pp. 249-266, 2004). My research has been cited in top-tier journals in accounting, finance, marketing, law and has been listed among readings in the PhD syllabus of Jere Francis (a leading auditing researcher). My research has been cited more than 3,200 times according to Google Scholar and has been downloaded more than 39,500 times according to Social Science Research Network, which is very high in accounting. My research was also cited in a leading textbook (William Scott’s Financial Accounting Theory). My research was also featured in the Wall Street Journal and SmartMoney and has also been requested by the Public Company Accounting Oversight Board.

My research was cited in a 2013 study by the United States Government Accountability Office in a Report to Congressional Committees. My research is also cited by the Staff of the Office of the Chief Accountant of the U.S. Securities and Exchange Commission in Study and Recommendations on Section 404(b) of the Sarbanes-Oxley Act of 2002 For Issuers With Public Float Between $75 and $250 Million. My research on voluntary internal control audit was also cited in a joint letter on September 20, 2011 and on May 1, 2017 from The Center for Audit Quality, the Council for Institutional Investors, and CFA Institute to the US Congress House Financial Services Committee.

Journal Editorial Board Member

  • Auditing: A Journal of Practice and Theory (2011 - present)
  • International Journal of Auditing (2014 - present)

Additional Information

jianzhou's picture
University of Hawai‘i at Mānoa
Shidler College of Business
2404 Maile Way
Honolulu
HI
96822
USA

Room

C-501j

Contact Info

Phone
(808) 956-7608

Websites