Jian Zhou
  • Professor of Accounting
  • Lloyd Fujie/Deloitte Foundation Distinguished Professor

Room

BusAd C-501j

Phone

(808) 956-7608

Academic Background

  • PhD, Syracuse University
  • MS, Peking University
  • BS, Peking University

Teaching 

  • Accounting
  • Auditing

Research Interests

  • Auditing
  • Financial Accounting
  • Corporate Finance

Selected Publications

  1. Jaehyeon Kim, Yongtae Kim and Jian Zhou. 2019. Time Encoding in Languages and Investment Efficiency. Forthcoming, Management Science
  2. Ling Lei Lisic, Linda A. Myers, Timothy Seidel and Jian Zhou. 2019. Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses. Forthcoming, Contemporary Accounting Research
  3. Gerald J. Lobo, Wei Z. Siqueira, Kinsun Tam and Jian Zhou. 2019. Does Risk Disclosure Signal Risk Management Outcome? An Examination of the SEC FRR No. 48 Disclosure’s Relation with Cash Flow Volatility. Forthcoming, Journal of Accounting and Public Policy
  4. Fatima Alali, Randal Elder, Jian Zhou. 2019. An Analysis of Big 4 Pricing and Firm Size: The Differential Impact of Demand and Supply Shocks on Large and Small Clients. Journal of Accounting, Auditing and Finance 34 (2): 204-230.
  5. Cory Cassell, Linda A. Myers, Roy Schmardebeck, and Jian Zhou. 2018. The Monitoring Effectiveness of Co-opted Audit Committees. Contemporary Accounting Research 35 (4): 1732-1765.
  6. Henry He Huang, Gerald Lobo, Chong Wang, and Jian Zhou. 2018. Do Banks Price Independent Directors’ Attention? Journal of Financial and Quantitative Analysis 53 (4): 1755-1780.
  7. Jaehyeon Kim, Yongtae Kim and Jian Zhou. 2017. Languages and Earnings Management. Journal of Accounting and Economics 63 (2-3): 288-306.
  8. 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
  9. 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.
  10. Henry Huang, Weimin Wang and Jian Zhou. 2013. Shareholder Rights, Insider Ownership and Earnings Management. Abacus, 49 (1): 46-73.
  11. 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
  12. 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
  13. 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.
  14. 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.
  15. 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.
  16. Pei Sun, Haoping Xu, and Jian Zhou. 2011. The Value of Local Political Capital in Transition China. Economics Letters 110 (3): 189-192.
  17. 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
  18. 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).
  19. 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.
  20. 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
  21. 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.
  22. 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 200 times according to Google Scholar
  23. 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.
  24. Jian Zhou. 2007. Financial Reporting after the Sarbanes-Oxley Act: Conservative or Less Earnings Management? Research in Accounting Regulation 20: 187-192.
  25. 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 700 times according to Google Scholar
  26. 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
  27. 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 530 times according to Google Scholar
  28. 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.
  29. 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.
  30. 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.
  31. 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.
  32. 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.
  33. 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).
  34. 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
  35. Anwer S. Ahmed and Jian Zhou. 2000. Discretionary Accruals, Earnings Management and the Valuation of Earnings. Journal of Accounting & Business Research V8: 59-82.

Awards & Honors

2014-present Lloyd Fujie/Deloitte Foundation Professorship

2019 Shirley M. Lee Research Award, Shidler College of Business, University of Hawaii at Manoa

2019 Journal of Accounting and Economics PlumX Metrics – Top Social Media Articles (Top 3).

2019 Journal of Accounting and Public Policy Top Downloaded Paper

2019 Marquis Who’s Who in the World

2018 Albert Nelson Marquis Lifetime Achievement Award, Marquis Who’s Who

2017 Shirley M. Lee Research Award, Shidler College of Business, University of Hawaii at Manoa

2016 Finalist for the Best Paper Award, Strategic Leadership & Governance Interest Group, the Strategic Management Society (SMS), Berlin, October 2016

2016 Award for Outstanding Service to the American Accounting Association Auditing Section, New York, New York, August 2016

2014 Award for Outstanding Service to Auditing: A Journal of Practice & Theory

2014 Best Reviewer Award, International Journal of Auditing

2014 Chinese Association of Quantitative Economics, Second Prize

2005 Douglas C. Mackay Outstanding Paper Award, Canadian Journal of Administrative Science

2000 Syracuse University Doctoral Prize (Top prize, only one for each college)

2000 Beta Gamma Sigma

1996-1999 Syracuse University Summer Fellowship

Professional Background 

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 top auditing researcher). My research has been cited more than 3,600 times according to Google Scholar and has been downloaded more than 40,700 times according to Social Science Research Network, which is very high in accounting. My research is also cited in a leading textbook (William Scott’s Financial Accounting Theory). My research is also featured in the Wall Street Journal and SmartMoney and has also been requested by the Public Company Accounting Oversight Board. My research is cited in a 2013 study by the United States Government Accountability Office in a Report to Congressional Committees. My research is also 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 is 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. One of my research papers is a top 3 Social Media Article in 2017-2019 that have had the most social media attention in Journal of Accounting and Economics, while another one is the most downloaded paper from Journal of Accounting and Public Policy Elsevier website. I am a two-time winner of Shirley M. Lee Research Award. I also won the Albert Nelson Marquis Lifetime Achievement Award from Marquis Who’s Who. I serve as a reviewer for top journals such as The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Management Science, and Strategic Management Journal. I also serve as an external grant reviewer for University Grants Committee of Hong Kong and external PhD dissertation examiner for National University of Singapore. I served as a keynote speaker at Japan Audit Association Annual Meeting.

 

I have many years teaching experience at public university (Binghamton University) and private university (Syracuse University), domestically (Long Island University - Brooklyn Campus) and internationally (Nanyang Technological University). I taught at undergraduate, graduate, MBA, executive MBA and PhD level.

 

Journal Editorial Board Member

  • Auditing: A Journal of Practice and Theory
  • International Journal of Auditing

Additional Information