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 accounting measurements by financial institutions, accounting standard setting and disclosure regulation . 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. Accounting Information Quality, Interbank Competition and Bank Risk-Taking, with Carlos Corona and Lin Nan, The Accounting Review, May 2015.
2. Accounting Manipulation, Peer Pressure, and Internal Control, with Pingyang Gao, The Accounting Review, forthcoming.
3. On the Social Value of Accounting Objectivity in Financial Stability, with Pierre Liang. The Accounting Review, forthcoming.
4. Banks’ Asset Reporting Frequency and Capital Regulation: An Analysis of Discretionary Use of Fair Value Accounting, with Carlos Corona and Lin Nan. The Accounting Review, forthcoming.
5. Auditing Standards, Professional Judgement, and Audit Quality, with Pingyang Gao, conditionally accepted at The Accounting Review.
6. Firm Value and Market Liquidity around the Adoption of Common Accounting Standards, with Pingyang Gao and Xu Jiang. Journal of Accounting and Economics, forthcoming.
7. The Coordination Role of Stress Test Disclosure in Bank Risk Taking, with Carlos Corona and Lin Nan.
8. Competition and Opacity in the Financial System: An Equilibrium Analysis with Rollover Risk.
9. Consistency As a Path to Comparability: Benefits and Costs, with Vivian Fang and Michael Iselin.
10. The Effects of Asymmetric Disclosure on Price Informativeness and Firm Performance, with Qi Chen, Zeqiong Huang, Xu Jiang and Yun Zhang.
11. To Recognize or Not to Recognize Assets when Future Benefits Are Uncertain, with Xu Jiang and Chandra Kanodia.
12. Aggressive Reporting under Imprecise Standards, with Radhika Lunawart, Kira Pronin and Jack Stecher.
13. Disagreement and Discretionary Monetary Policy, with Marvin Goodfriend and Pierre Liang.

Current Activities