YAN ZHANG, PhD, CPAAssociate Professor
Office Phone: (607) 777-6195
Fax: (607) 777-4422
Ph.D., Louisiana State University
M.S., Louisiana State University
B.A., Sichuan University, China
Most Significant Publications
"Does Enhanced Disclosure Really Reduce Agency Costs? Evidence from the Diversion of Corporate Resources," with Pinghsun Huang, Accounting Review 2012 Vol. 87 (1):199-229.
"Are Short Sellers Informed? New Evidence from Short Sales on Financial Firms During Subprime Mortgage Crisis," with Tongshu Ma, and Ming Liu, Financial Review 2012 Vol. 47 (1):199-218.
"The Effect of Short Selling on Market Reactions to Earnings Announcement," with Dennis Lasser and Xue Wang, Contemporary Accounting Research 2010 Vol. 27 (2):609-638.
"Internal Control Weaknesses and Client Risk Management," with Randal J. Elder, Jian Zhou and Nan Zhou, Journal of Accounting, Auditing and Finance 2009 Vol. 24 (4), 543-579.
"Do Artificial Income Smoothing and Real Income Smoothing Contribute to Firm Value Equivalently?" with Donald R. Deis, Pinghsun Huang, and Jacquelyn Sue Moffitt, Journal of Banking and Finance 2009 Vol. 33 (2), 224-233.
"Ethical Management, Corporate Governance, and Abnormal Accruals," with Jacquelyn Sue Moffitt, Timothy J. Louwers, and Pinghsun Huang, Journal of Business Ethics 2008 Vol. 83 (3), 469-487.
"Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses," with Jian Zhou and Nan Zhou, Journal of Accounting and Public Policy May/June 2007 Vol. 26 (3) 300-327.
"The Information Content of Short Interest: A Natural Experiment," with Tom Arnold, Alexander W. Butler, and Timothy Falcon Crack, Journal of Business July 2005 Vol. 78 (4) 1307-1335.
Research Grants and Awards2011 Corning Award for Excellence in Research, Binghamton University
2011 American Accounting Association Steve Berlin/CITGO Grant (with Ling Lisic and Terry Neal)
2011 PricewaterhouseCoopers INQuires Grant 2011 (with Sara Reiter, Jian Zhou and Nan Zhou)
2011 New York State/United University Professions Individual Development Awards
2007 Summer Research Grant, School of Management, Binghamton University
2001 McGraw-Hill/Irwin Distinguished Paper Award, Southwestern Federation of Administrative Disciplines