Gaoqing Zhang
Honeywell Professor of Accounting
Accounting Department
Contact
Education:
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PhD Accounting 2014Tepper School of Business, Carnegie Mellon University
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MS Accounting 2011Tepper School of Business, Carnegie Mellon University
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BSc Finance 2009School of Management, Fudan University
Expertise:
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Financial Accounting
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Financial Institutions
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Accounting Standard Setting
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Disclosure Regulation
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Real Effects of Accounting Disclosure
Biography
Gaoqing Zhang joined the Carlson School of Management in 2014. His research interests lie in the real effects of accounting measurements and disclosure, particularly in the financial industry, and the design of accounting standards and disclosure regulations. He currently serves on the editorial board of The Accounting Review. His research has been published at Journal of Accounting and Economics, Journal of Accounting Research, Management Science, The Accounting Review, and featured in Wall Street Journal, Risk Magazine, and Bloomberg, among other business media. Zhang earned his bachelor's degree in Finance from Fudan University in 2009 and a Ph.D. in Accounting from Tepper School of Business, Carnegie Mellon University in 2014.
Selected Works & Activities
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Journal ArticlesAccounting Information Quality, Interbank Competition and Bank Risk-Taking, with Carlos Corona and Lin Nan. The Accounting Review, May 2015.
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Journal ArticlesAccounting Manipulation, Peer Pressure, and Internal Control, with Pingyang Gao, The Accounting Review, January, 2019.
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Journal ArticlesOn the Social Value of Accounting Objectivity in Financial Stability, with Pierre Liang. The Accounting Review, January, 2019.
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Journal ArticlesFirm Value and Market Liquidity around the Adoption of Common Accounting Standards, with Pingyang Gao and Xu Jiang. Journal of Accounting and Economics, August, 2019.
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Journal ArticlesBanks’ Asset Reporting Frequency and Capital Regulation: An Analysis of Discretionary Use of Fair Value Accounting, with Carlos Corona and Lin Nan. The Accounting Review, March, 2019.
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Journal ArticlesAuditing Standards, Professional Judgement, and Audit Quality, with Pingyang Gao. The Accounting Review, November, 2019.
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Journal ArticlesThe Coordination Role of Stress Tests in Bank Risk Taking, with Carlos Corona and Lin Nan. Journal of Accounting Research, December, 2019.
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Journal ArticlesCompetition and Opacity in the Financial System. Management Science, May 2020.
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Journal ArticlesAsymmetric Reporting Timeliness and Informational Feedback, with Qi Chen, Zeqiong Huang, Xu Jiang and Yun Zhang. Management Science, October 2020.
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Journal ArticlesConsistency As a Path to Comparability: Theory and Evidence, with Vivian Fang and Michael Iselin. Management Science, June, 2022.
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Journal ArticlesPrinciples of Asset Recognition when Future Benefits are Uncertain, with Xu Jiang and Chandra Kanodia. The Accounting Review, forthcoming.
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Journal ArticlesCECL: Timely Loan Loss Provisioning and Banking Regulation, with Lucas Mahieux and Haresh Sapra. Journal of Accounting Research, forthcoming.
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Journal ArticlesCommonality of Accounting Standards and Investment Beauty Contests, with Xu Jiang and Chao Tang. The Accounting Review, forthcoming.
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Journal ArticlesModels of Accounting Disclosure by Banking Institutions. Foundations and Trends in Accounting, forthcoming.
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Journal ArticlesWhistleblowing Bounties and Informational Effects, with Lin Nan and Chao Tang. Journal of Accounting and Economics, forthcoming.
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Journal ArticlesDisagreement and Discretionary Monetary Policy, with Marvin Goodfriend and Pierre Liang. International Journal of Central Banking, forthcoming.
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Journal ArticlesThe Real Effects of Transparency in Crowdfunding, with Lin Nan, Chao Tang and Xin Wang. Contemporary Accounting Research, forthcoming.
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Journal ArticlesReporting Rules in Bank Runs, with Ronghuo Zheng, The Accounting Review, forthcoming.
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Working PapersAsset Transfer Measurement Rules, with Lucas Mahieux and Haresh Sapra.
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Working PapersEverlasting Fraud, with Vivian Fang, Nan Li and Wenyu Wang.