JIAN ZHOU
University of Hawai‘i at Mānoa
Shidler College of Business
2404 Maile Way
Honolulu
HI
96822
USA
RoomC-501j
[email protected]
Phone (808) 956-7608
WebsitesGoogle Scholar
Social Science Research Network
Professor of Accounting
Lloyd Fujie / Deloitte Foundation Distinguished Professor
夏威夷大学会计学教授
骆意德福杰/德勤基金会杰出教授
JOURNAL EDITORIAL BOARD MEMBER（国际或国内重要学术组织任职）
编委，Auditing：A Journal of Practice and Theory
编委，International Journal of Auditing
HONORS（获得的主要学术奖励和荣誉）

2014 Award for Outstanding Service to Auditing: A Journal of Practice & Theory
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2014 Best Reviewer Award, International Journal of Auditing

2011 PricewaterhouseCoopers INQuires Grant (with Sara Reiter, Yan Zhang, and Nan
Zhou)

2009 New York State/UUP Individual Development Award

2008 PricewaterhouseCoopers INQuires Grant (with Dechun Wang, one of 26 researchers
in the US who were granted this type of funding in its second year)

2007 PricewaterhouseCoopers INQuires Grant (with Randal Elder and David Harris, one
of 37 researchers in the US who were granted this type of funding in its inaugural year)

2005 Douglas C. Mackay Outstanding Paper Award, Canadian Journal of Administrative
Science

2005 New York State/UUP Individual Development Award

2002 Summer Research Grant, School of Management, Binghamton University

2002 EEE Research Fund Award, School of Management, Syracuse University (with
Randal Elder and Susan Albring)

2002 Certified General Accountants of Canada/ Canadian Academic Accounting
Association Research Grant (with Gerald J. Lobo, Kiridaran Kanagaretnam, and S. M.
Khalid Nainar)

2001 Faculty Development Grant, School of Business, Public Administration and
Information Sciences, Long Island University – Brooklyn Campus

2000 Syracuse University Doctoral Prize

2000 Beta Gamma Sigma

2000 Deloitte & Touche/Canadian Academic Accounting Association Research Grant
Competition (with Anwer Ahmed and S. M. Khalid Nainar)

1996-1999 Syracuse University Summer Fellowship
RESEARCH GRANTS
(1) 2014-2016 National Science Foundation of China (Project ID: 71302146), Management
Earnings Forecasts and their Effects on Earnings Quality and Auditor Conservatism (with
Nanyan Dong [principal investigator], Junrui Zhang; Jianling Wang, Chen Song, Bing Liu,
Aoling Leng, Xiaopan Han)
(2) 2012-2015 National Science Foundation of China (Project ID: 71172186), Contingent
information disclosure and economic consequences based on investor protection perspective
(with Junrui Zhang [principal investigator]; Genfu Feng; Jing Wang; Nanyan Dong; Bin Li;
Chen Ma; Peng Wang; Bei Yang)
(3) Travel grant for the 2015 American Accounting Association Auditing Section Midyear
Meeting
(4) Travel grant for the 2014 American Accounting Association Auditing Section Midyear
Meeting
(5) Travel grant for the 2013 American Accounting Association Auditing Section Midyear
Meeting
(6) Travel grant for the 2012 International Symposium on Audit Research (ISAR 2012)
(7) University of Hawaii Shidler College of Business Summer Grant 2014
(8) University of Hawaii Shidler College of Business Summer Grant 2013
(9) University of Hawaii Shidler College of Business Summer Grant 2012
(10) 2011 PricewaterhouseCoopers INQuires Grant (with Sara Reiter, Yan Zhang, and Nan Zhou)
(11) 2009 New York State/UUP Individual Development Award
(12) 2008 PricewaterhouseCoopers INQuires Grant (with Dechun Wang, one of 26 researchers in
the US who were granted this type of funding in its second year)
(13) 2007 PricewaterhouseCoopers INQuires Grant (with Randal Elder and David Harris, one of
37 researchers in the US who were granted this type of funding in its inaugural year)
(14) 2005 New York State/UUP Individual Development Award
(15) 2002 Summer Research Grant, School of Management, Binghamton University
(16) 2002 EEE Research Fund Award, School of Management, Syracuse University (with Randal
Elder and Susan Albring)
(17) 2002 Certified General Accountants of Canada/ Canadian Academic Accounting Association
Research Grant (with Gerald J. Lobo, Kiridaran Kanagaretnam, and S. M. Khalid Nainar)
(18) 2001 Faculty Development Grant, School of Business, Public Administration and Information
Sciences, Long Island University – Brooklyn Campus
2000 Deloitte & Touche/Canadian Academic Accounting Association Research Grant
Competition (with Anwer Ahmed and S. M. Khalid Nainar)
ACADEMIC BACKGROUND
2000 - PhD, Syracuse University
1995 - MS, Peking University
1992 - BS, Peking University
RESEARCH INTERESTS

Auditing

Financial accounting
SELECTED PUBLICATIONS
(1) Kiridaran Kanagaretnam, Gerald J. Lobo, Chen Ma and Jian Zhou. 2014. Individualism and
Internal Control Material Weaknesses around the World. Journal of Accounting, Auditing and
Finance, forthcoming.
(2) Henry Huang, Weimin Wang and Jian Zhou. 2013. Shareholder Rights, Insider Ownership and
Earnings Management. Abacus: A Journal of Accounting, Finance and Business Studies, 49 (1):
46-73.
(3) Jacqueline S. Hammersley, Linda A. Myers and Jian Zhou. 2012. The Failure to Remediate
Previously-Disclosed Material Weaknesses in Internal Controls. 2012 Auditing: A Journal of
Practice and Theory, 31 (2): 73-111.
*** cited by the Staff of the Office of the Chief Accountant of the U.S. Securities and Exchange
Commission in Study and Recommendations on Section 404(b) of the Sarbanes-Oxley Act of
2002 For Issuers With Public Float Between $75 and $250 Million
(4) Dechun Wang and Jian Zhou. 2012. The Impact of PCAOB Auditing Standard No. 5 on Audit
Fees and Audit Quality.2012 Accounting Horizons, 26 (3): 493-511.
*** requested for a copy by the Public Company Accounting Oversight Board
(5) Heiwai Lee, Yan Alice Xie, Jian Zhou. 2012. Role of Underwriters in Restraining Earnings
Management in Initial Public Offerings. Journal of Applied Business Research, 28 (4): 709-724.
(6) Yuan Xie, Yinqi Zhang and Jian Zhou. 2012. National Level, City Level Auditor Industry
Specialization and Analyst Forecast Properties. 2012 International Journal of Auditing, 16 (3):
248-267.
(7) Hsihui Chang, Sang-Hyun Suh, Edward M. Werner and Jian Zhou. 2012. The Effect of SOX
on the Predictability of Future Cash Flows in Litigious and Non-litigious Industries. 2012
Asia-Pacific Journal of Accounting and Economics, 19 (2): 210-226.
(8) Pei Shun, Haoping Xu, and Jian Zhou. 2011. The Value of Local Political Capital in Transition
China. 2011 Economics Letters 110 (3): 189-192.
(9) Chan Li, Yuan Xie and Jian Zhou. 2010. National level, city level auditor industry
specialization and Cost of Debt. 2010 Accounting Horizons 24(3): 395-417.
*** listed on Jere Francis’s Spring 2011 Doctoral Seminar in Auditing Research syllabus at
University of Missouri-Columbia
(10) Gerald J. Lobo and Jian Zhou. 2010. Changes in Discretionary Financial Reporting Behavior
Following the Sarbanes-Oxley Act. 2010 Journal of Accounting, Auditing and Finance 25 (1):
1-26 (lead article).
(11) Henry Huang, Gerald J. Lobo and Jian Zhou. 2009. Determinants and Accounting
Consequences of Forming a Governance Committee – Evidence from the United States. 2009
Corporate Governance - An International Review 17 (6): 710–727.
(12) Randal Elder, Yan Zhang, Jian Zhou and Nan Zhou. 2009. Internal Control Weaknesses and
Client Risk Management. 2009 Journal of Accounting, Auditing and Finance 24 (4): 543-579.
*** cited by the Staff of the Office of the Chief Accountant of the U.S. Securities and Exchange
Commission in Study and Recommendations on Section 404(b) of the Sarbanes-Oxley Act of
2002 For Issuers With Public Float Between $75 and $250 Million.
(13) Louis Braiotta, Jr. and Jian Zhou. 2008. An Exploratory Study of the Effects of the European
Union 8th Directive on Company Law on Audit Committees: Evidence from EU Companies
Listed on the US Stock Exchanges. Advances in Accounting, Incorporating Advances in
International Accounting 24(2008): 262-271.
(14) Ken Chen and Jian Zhou. 2007. Audit Committee, Board Characteristics and Auditor Switch
Decision by Andersen’s Clients. Contemporary Accounting Research 24 (4): 1085-1117.
(15) Susan Albring, Randal Elder and Jian Zhou. 2007. IPO Underpricing and Audit Quality
Differentiation within Non-Big 5 Firms. International Journal of Auditing 11 (2): 115-131.
(16) Jian Zhou. 2007. Financial Reporting after the Sarbanes-Oxley Act: Conservative or Less
Earnings Management? Research in Accounting Regulation 20: 187-192.
(17) Yan Zhang, Jian Zhou and Nan Zhou. 2007. Audit Committee Quality, Auditor
Independence, and Internal Control Weakness. Journal of Accounting and Public Policy, Vol. 26,
No. 3, pp. 300-327, May/June 2007
*** cited by the Staff of the Office of the Chief Accountant of the U.S. Securities and Exchange
Commission in Study and Recommendations on Section 404(b) of the Sarbanes-Oxley Act of
2002 For Issuers With Public Float Between $75 and $250 Million
(18) Srinivasan Krishnamurthy, Jian Zhou and Nan Zhou. 2006. Auditor Reputation, Auditor
Independence and the Stock Market Reaction to Andersen’s Clients. Contemporary Accounting
Research 23 (2): 465-490.
(19) Gerald J. Lobo and Jian Zhou. 2006. Did Conservatism in Financial Reporting Increase after
the Sarbanes-Oxley Act? Initial Evidence. Accounting Horizons 20 (1) (March): 57-73.
(20) Ken Chen, Shan-Ying Wu and Jian Zhou. 2006. Auditor Brand Name, Industry
Specialization, and Earnings Management: Evidence from Taiwanese Companies. International
Journal of Accounting, Auditing and Performance Evaluation 3 (2): 194-219.
(21) Louis Braiotta, Jr. and Jian Zhou. 2006. An Exploratory Study of the Effects of the
Sarbanes-Oxley Act, The SEC and National Stock Exchange(s) Rules on Audit Committee
Alignment. Managerial Auditing Journal 21(2): 166-190.
(22) Anwer S. Ahmed, S. M. Khalid Nainar, and Jian Zhou. 2005. Do Analysts’ Earnings
Forecasts Fully Reflect the Information in Accruals? Canadian Journal of Administrative Science,
22 (4): 329-342.
(23) Gerald J. Lobo and Jian Zhou. 2005. To Swear Early or Not to Swear Early? An Empirical
Investigation of Factors Affecting CEOs’ Decisions. Journal of Accounting and Public Policy V24
(2): 153-160.
(24) Ken Y. Chen, Kuen-Lin Lin and Jian Zhou. 2005. Audit Quality and Earnings Management
for Taiwan IPO Firms. Managerial Auditing Journal V20 (1): 86-104.
(25) Jian Zhou and Randal Elder. 2004. Audit Quality and Earnings Management by Seasoned
Equity Offering Firms. Asia-Pacific Journal of Accounting and Economics 11 (2): 95-120 (lead
article).
(26) Gerald J. Lobo and Jian Zhou. 2001. Disclosure quality and earnings management.
Asia-Pacific Journal of Accounting and Economics V8 (1): 1-20 (lead article).
(27) Anwer S. Ahmed and Jian Zhou. 2000. Discretionary Accruals, Earnings Management and
the Valuation of Earnings. Journal of Accounting & Business Research V8: 59-82.
TEACHING

Accounting

Auditing
PROFESSIONAL BACKGROUND
I have many years teaching experience at public university (Binghamton University) and private
university (Syracuse University), domestically (Long Island University - Brooklyn Campus) and
internationally (Nanyang Technological University).
Journal Editorial Board Member

Auditing: A Journal of Practice and Theory
ADDITIONAL INFORMATION

http://ssrn.com/author=253418

http://scholar.google.com/citations?user=c7phHTEAAAAJ&hl=en