- Professor of Accounting
- Lloyd Fujie/Deloitte Foundation Distinguished Professor
- Accounting PhD Program, Coordinator
- PhD, Syracuse University
- MS, Peking University
- BS, Peking University
- BUS 624 Accounting for Decision-Making
- Financial Accounting
- Corporate Finance
“Time Encoding in Languages and Investment Efficiency” (2020), with Jaehyeon Kim and Yongtae Kim. Forthcoming, Management Science.
“Ownership Structure and Earnings Management: Evidence from China” (2020), with Nanyan Dong, Fangjun Wang, and Junrui Zhang. Forthcoming, Journal of Accounting and Public Policy.
“Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses” (2019) with Ling Lei Lisic, Linda A. Myers and Timothy Seidel. Contemporary Accounting Research 36 (4): 2521-2553.
“Does SEC FRR No.48 Disclosure Communicate Risk Management Effectiveness?” (2019), with Gerald J. Lobo, Wei Z. Siqueira, Kinsun Tam. Journal of Accounting and Public Policy 38 (6): 106696.
"An Analysis of Big 4 Pricing and Firm Size: The Differential Impact of Demand and Supply Shocks on Large and Small Clients" with Fatima Alali and Randal J. Elder. (2019). Journal of Accounting, Auditing and Finance 34 (2): 204-230.
“The Monitoring Effectiveness of Co-opted Audit Committees” (2018), with Cory Cassell, Linda A. Myers, and Roy Schmardebeck. Contemporary Accounting Research 35 (4): 1732-1765.
“Do Banks Price Independent Directors’ Attention?” (2018), with Henry He Huang, Gerald Lobo, and Chong Wang, Journal of Financial and Quantitative Analysis 53 (4): 1755-1780.
“Languages and Earnings Management” (2017), with Jaehyeon Kim and Yongtae Kim, Journal of Accounting and Economics 63 (2-3): 288-306.
“The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis” (2016), with Cory Cassell, Linda A. Myers, and Timothy A. Seidel. Auditing: A Journal of Practice and Theory 35 (3): 51-73.
"National Culture and Internal Control Material Weaknesses Around the World" with Kiridran Kanagaretnam, Gerald J. Lobo, and Chen Ma. (2016). Journal of Accounting, Auditing and Finance 31 (1): 28-50.
"The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls" with Jacqueline S. Hammersley and Linda A. Myers. (2012). Auditing: A Journal of Practice and Theory 31 (2): 73-111.
"The Value of Local Political Capital in Transition China" with Pei Sun and Haoping Xu. (2011). Economics Letters 110 (3): 189-192.
"National Level, City Level Auditor Industry Specialization and Cost of Debt" with Chan Li and Yuan Xie. (2010). Accounting Horizons 24 (3): 395-417.
"Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act" with Gerald J. Lobo (2010). Journal of Accounting, Auditing and Finance 25 (1): 1-26.
“Audit Committee Quality, Auditor Independence, and Internal Control Weakness” (2007), with Yan Zhang and Nan Zhou. Journal of Accounting and Public Policy 26 (3): 300-327.
“Audit Committee, Board Characteristics and Auditor Switch Decision by Andersen's clients” (2007), with Ken Y. Chen. Contemporary Accounting Research 24 (4): 1085-1117.
“Auditor Reputation, Auditor Independence and the Stock Market Reaction to Andersen's Clients” (2006), with Srinivasan Krishnamurthy and Nan Zhou. Contemporary Accounting Research 23 (2): 465-490.
“Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act” (2006), with Gerald J. Lobo. Accounting Horizons 20 (1): 57-73.
“Do Analysts' Earnings Forecasts Fully Reflect the Information in Accruals?” (2005), with Anwer S. Ahmed and S. M. Khalid Nainar. Canadian Journal of Administrative Science 22 (4): 329-342.
“To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOs' Decisions” (2005), with Gerald J. Lobo. Journal of Accounting and Public Policy 24 (2): 153-160.
“Disclosure Quality and Earnings Management” (2001), with Gerald J. Lobo. Asia-Pacific Journal of Accounting and Economics 8 (1): 1-20.
Awards & Honors
- 2019 Shirley M. Lee Research Award, Shidler College of Business, University of Hawai‘i 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
- 2018 Albert Nelson Marquis Lifetime Achievement Award, Marquis Who’s Who
- 2017 Shirley M. Lee Research Award, Shidler College of Business, University of Hawai‘i at Manoa