Accounting

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Welcome to Department of Accounting!

We were part of the “Finance & Accounting Department” until we were separated and formed an independent department in November 2007.

Currently we have 15 full-time faculty members with doctoral degrees from leading business schools like Carnegie-Mellon, New York University, University of Minnesota, University of Western Australia, University of Western Ontario, University of Queensland, Victoria University of Wellington, Purdue University and so on.

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Publications

Seminars

Visitors

1. Li, Z., Zhuang, Z., “Management Guidance and the Underpricing of Seasoned Equity Offerings”. Contemporary Accounting Research (2012). (United States).

2. Shi, C., Pukthuanthong, K., and Walker, T., “Does Disclosure Regulation Work? Evidence from International IPO Markets”. Forthcoming in Contemporary Accounting Research (2012). (United States).

3. Sankaraguruswamy, S., and G. Mujtaba Mian, “Investor Sentiment and Stock Market Response to Earnings News”. Forthcoming in The Accounting Review (2012). (United States).

4. Li, Z., Ayers, B., Yeung, E., “Investor Trading and the Post-Earnings-Announcement Drift”. The Accounting Review, 86 (2011). (United States).

5. Li, Z., Dhaliwal, D., Tsang, A., and Yang, G., “Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting”. The Accounting Review, 86 (2011). (United States).

6. Luo, S Q, Feng, M., Ge, W., and Shevlin, T., "Why Do CFOs Become Involved in Material Accounting Manipulations?". Journal of Accounting and Economics, 51, (1-2): 21-36 (2011). (United States).

7. Shih, A., Petrovits, C., Shakespeare, C., “The Causes and Consequences of Internal Control Problems in Nonprofit Organizations”. The Accounting Review, 86 (1), (2011), 325-357. (United States).

8. Keung, E., Z. Lin, and M. Shih, "Does the stock market see a zero or small positive earnings surprise as a red flag?". Journal of Accounting Research, 48, no. 1 (2010): 105-135. (United States).

9. Keung, E., "Do Supplementary Sales Forecasts Increase the Credibility of Analysts' Earnings Forecasts?”. The Accounting Review, 85, no. 6 (2010): 2047-2074 (United States).

10. Li, Z., Collins, D., Xie, H., “What Drives the Increased Informativeness of Earnings Announcements Over Time?”. Review of Accounting Studies, 14 (2009). (United States).

11. Shi, C., Jorion, P., and Zhang, S., “Tightening Credit Standards: The Role of Accounting Quality”. Review of Accounting Studies (2009). (United States).

12. Li, Z., Ali, A., Klasa, S., “Institutional Stakeholdings and Better-Informed Traders at Earnings Announcements”. Journal of Accounting and Economics (2008). (United States).

13. Li, Z., Dhaliwal, D., Krull, L., “Did the 2003 Tax Act Reduce the Cost of Equity Capital?”. Journal of Accounting and Economics, 43 (2007). (United States).

14. Shi, C., Huddart, S., Ke B., “Jeopardy, Non-Public Information, and Insider Trading Around SEC 10-K and 10-Q Filings”. Journal of Accounting and Economics, Vol. 43, 3-36(Lead Article) (2007). (United States).

15. Shi, C., Dewan, S., Vijay, G., “Investigating the Risk-Return Relationship of Information Technology Investment: Firm-Level Empirical Analysis”. Management Science, Vol. 53, No. 12, 1829-1842 (2007). (United States).

16. Ho, Y K, M Tjahjapranata and C M Yap, "Size, leverage, concentration, and R&D investment in generating growth opportunities". The Journal of Business, 79, no. 2 (2006): 851-876. (United States).

17. Li, Z., Dhaliwal, D., Heitzman, S., “Taxes, Leverage, and the Cost of Equity Capital”. Journal of Accounting Research, 44 (2006). (United States).

18. Li, Z., Dhaliwal, D., “Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume”. Journal of Finance, 61 (2006). (United States).

Professor Eli Bartov, Leonard N. Stern School of Business, New York University
09 January 2012 to 20 January 2012
Professor Eli Bartov has been with NYU Stern since 1992 and served as the Director of the Accounting Doctoral Program from 2001 to 2010. His area of expertise includes Executive Stock Options, Executive Compensation, Insider Trading, Generally Accepted Accounting Principles (GAAP), Accounting Fraud, Earnings Management, Earnings Expectations Management, Equity Valuation, Capital Markets’ Use of Accounting Information, International Accounting, Financial Accounting and Cost Accounting. In 2010, he received the Executive M.B.A. Excellence in Teaching Award.

He has published extensively in leading accounting and finance academic journals, including Journal of Accounting Research, Journal of Accounting and Economics and Journal of Finance. He currently serves as Associate Editor on the boards of Journal of Accounting, Auditing and Finance and Journal of Contemporary Accounting and Economics.

Professor Shivaram Rajgopal, Goizueta Business School, Emory University
30 October 2011 to 04 November 2011
Professor Shivaram holds PhD majoring in accounting, University of Iowa, Chartered Accountant, Institute of Chartered Accountants, India and Bachelor of Commerce, University of Bombay, India.

He is currently a member of the Survey Research Program of the Financial Accounting Standards Research Initiative at the FASB; Associate Editor, Contemporary Accounting Review from 2003-2011 as well as member of Financial Accounting Standards American Accounting Association Committee, 2005-2008.

He has been ad hoc referee for The Accounting Review, Accounting Horizons, Contemporary Accounting Research, European Accounting Review, Financial Analyst Journal, Financial Management, Journal of Accounting, Auditing and Finance, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal of Finance, Review of Accounting Studies, Review of Financial Studies, Journal of business, Journal of Financial and Quantitative Analysis, Management Science, among others.

Professor Bong-Heui Han, Division of Business Administration, Ajou University
15 July 2009 to 14 July 2010
Professor Han is the Professor in Accounting at the College of Business Administration in Ajou University in Suwon, South Korea. He has previously held academic positions at Singapore Management University and the University of Colorado. He has taught in undergraduate and MBA programs. Having obtained a PhD in Accounting from the University of Texas at Austin (1991), he has published a number of papers in international journals such as JAE and JBFA as well as in Korean journals. He has also been on the editorial boards of several academic journals including the Korean Accounting Review and the Seoul Journal of Business. He is a recipient of both the Best Manuscript Award and the Best Reviewer Award for Korean Accounting Review from the Korean Accounting Association.

Professor Ashiq Ali, University of Texas at Dallas School of Management
1 October 2009 to 15 November 2009
Dr. Ashiq Ali is a Charles and Nancy Davidson Distinguished Professor of Accounting and Information Management at the University of Texas at Dallas School of Management and was previously on the faculty of the University of Arizona. He has published his papers in leading journals such as the Journal of Accounting and Economics and Journal of Accounting Research and has previously served as the Associate Editor of the Journal of Accounting, Auditing, and Finance.

Dr. Ashiq Ali researches stock market issues, including efficiency, corporate financial disclosures, analysts forecasts and the relationship between accounting data and market price. He received his Ph.D. in financial accounting from Columbia University in 1987. His awards include the Executive MBA Distinguished Faculty Award, 2002, and the Eller Fellow in Accounting, 2001-2004, both at the University of Arizona.