Gaoqing Zhang
3-285 CarlSMgmt
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Gaoqing Zhang

Assistant Professor of Accounting
Accounting Department


  • PhD Accounting 2014
    Tepper School of Business, Carnegie Mellon University

  • MS Accounting 2011
    Tepper School of Business, Carnegie Mellon University

  • BSc Finance 2009
    School of Management, Fudan University


  • Financial Accounting
  • Financial Institutions
  • Accounting Standard Setting
  • Disclosure Regulation

Gaoqing Zhang joined the Carlson School of Management in 2014 . His research interests include financial institutions, public disclosure and industrial organization. Using a higher-order-belief approach, one of his recent papers sheds some light on why the shadow banking system is inherently fragile and opaque. His research has been published at the Accounting Review and presented at the American Accounting Association Annual Meeting, the Federal Reserve Bank of Richmond and the Financial Reporting Midyear conference. He is also an ad hoc reviewer for Contemporary Accounting Research, Journal of Accounting Research and Management Science. Zhang earned his bachelor's degree in Finance from Fudan University in 2009 and a PhD in Accounting from Tepper School of Business, Carnegie Mellon University in 2014.

Selected Works

1. (Theory) Accounting Information Quality, Interbank Competition and Bank Risk-Taking, with Carlos Corona and Lin Nan, The Accounting Review, May 2015.
2. (Theory) Accounting Manipulation, Peer Pressure, and Internal Control, with Pingyang Gao, The Accounting Review, forthcoming.
3. (Theory) On the Social Value of Accounting Objectivity in Financial Stability, with Pierre Liang. The Accounting Review, forthcoming.
4. (Theory) Banks' Discretionary Use of Fair-Value Accounting, Capital Requirement Regulation, and Bank Lending, with Carlos Corona and Lin Nan.
5. (Theory) Public Disclosure, Liquidity Risk and the Parallel Banking System. Sole-authored job market paper.
6. (Theory)The Coordination Role of Stress Test Disclosure in Bank Risk Taking, with Carlos Corona and Lin Nan.
7. (Theory)Auditing Standards, Professional Judgement, and Audit Quality, with Pingyang Gao.
8. (Theory and empirical)Consistency As a Path to Comparability: Benefits and Costs, with Vivian Fang and Michael Iselin.
9. (Theory and Experimental) Aggressive Reporting under Imprecise Standards, with Radhika Lunawart, Kira Pronin and Jack Stecher.

Current Activities