Educational Background

Degrees granted/granting universities:

• Ph.D., Syracuse University, Syracuse, NY, USA
• M.S., Peking University, Beijing, CHINA
• B.S., Peking University, Beijing, CHINA

Current research and teaching interest:

• Research: Financial accounting and auditing
• Teaching: Financial accounting, managerial accounting, and auditing

Teaching Profession

Years at Binghamton University:

2001 - Present

Courses regularly taught:

• Advanced Financial Accounting
• Intermediate Accounting Theory II
• Managerial Accounting

Teaching experience at other universities:

• Syracuse University
• Long Island University - Brooklyn

Publications

• Ken Chen and Jian Zhou. “Audit Committee, Board Characteristics and Auditor Switch Decision by Andersen’s Clients”, forthcoming in Contemporary Accounting Research
• Susan Albring, Randal Elder and Jian Zhou. “IPO Underpricing and Audit Quality Differentiation within Non-Big 5 Firms”, forthcoming in International Journal of Auditing
• Jian Zhou. “Financial Reporting after the Sarbanes-Oxley Act: Conservative or Less Earnings Management?” forthcoming in Research in Accounting Regulation
• Yan Zhang, Jian Zhou and Nan Zhou. 2007. “Auditor Quality, Audit Committee Quality, and Internal Control Weakness”, Journal of Accounting and Public Policy, Vol. 26, No. 3, pp. 300-327, May/June 2007
• 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.
• Lobo, G. and J. Zhou. 2006. Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence. Accounting Horizons 20 (1) (March): 57-73.
• 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.
• 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.
• Gerald J. Lobo and Jian Zhou. 2006. “Did the Sarbanes-Oxley Act Influence Financial Reporting?” FSR Forum (Financial Study Association Rotterdam Forum). March: 6-10.
• 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 (this journal is indexed by the Social Science Citation Index), 22 (4): 329-342.
• 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.
• 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.
• 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).
• 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).
• Anwer S. Ahmed and Jian Zhou. 2000. “Discretionary Accruals, Earnings Management and the Valuation of Earnings.” Journal of Accounting & Business Research V8: 59-82.
• Maosheng Lai and Jian Zhou. 1994. “The Development of Firms’ Competitive Information System,” Proceedings of the First National Symposium on Competitive Information & Firm Development, Chinese Society of Scientific & Technical Information, Beijing (in Chinese)
• Qin He and Jian Zhou. 1993. “On the Essence of Information,” Library & Information, 49, 33-35 (in Chinese)

Conference Papers

• “Tax Consulting and Reported Weaknesses in Internal Control”, with Randal Elder and David Harris at Syracuse University, 2007 18th Annual Conference on Financial Economics and Accounting, New York University, New York, NY
• "Internal Control Weaknesses and Client Risk Management”, with Randal Elder at Syracuse University, Yan Zhang at SUNY at Binghamton and Nan Zhou at SUNY at Binghamton, 2007 American Accounting Association Annual Meeting, Chicago, IL (to be presented)
• “Auditor-Client Disagreement on Internal Control: Causes and Consequences”, with Randal Elder at Syracuse University, 2007 American Accounting Association Annual Meeting, Chicago, IL (to be presented)
• “Financial Reporting after the Sarbanes-Oxley Act: Accuracy or Conservatism?” , 2007 American Accounting Association Annual Meeting, Chicago, IL (to be presented)
• Internal Control Weaknesses and Client Risk Management”, with Randal Elder, Yan Zhang and Nan Zhou, International Conference on Valuation: Frontiers and Challenges, Xiamen, China
• “Internal Control Weaknesses and Client Risk Management”, with Randal Elder, Yan Zhang and Nan Zhou, 2007 American Accounting Association Auditing Midyear conference, Charleston, SC
• “Internal Control Weaknesses and Client Risk Management”, with Randal Elder, Yan Zhang and Nan Zhou, 17th Annual Conference on Financial Economics and Accounting, Atlanta, GA, November 2006
• “Earnings management and delisting risk: the case of IPO firms”, with Jinliang Li at Northeastern University and Lu Zhang at University of Michigan and NBER, CRSP Symposium 2006, October 2006, Chicago, IL
• “To Form or Not to Form a Governance Committee”, with Henry Huang at Butler University and Gerald J. Lobo at University of Houston, 2006 American Accounting Association Annual Meeting, August 2006, Washington, DC
• “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”, with Louis Braiotta at SUNY at Binghamton,  2006 American Accounting Association Annual Meeting, August 2006, Washington, DC (co-presented with co-author)
• “The Impact of Corporate Governance on Discretionary Accruals Change around the Sarbanes-Oxley Act”, with Gerald J. Lobo at University of Houston and Wei Zhang at Clarkson University, 2006 American Accounting Association Annual Meeting, August 2006, Washington, DC 
• “Auditor Quality, Audit Committee Quality, and Internal Control Weakness”, with Yan Zhang and Nan Zhou at Binghamton University, 2006 American Accounting Association Annual Meeting, August 2006, Washington, DC 
• “Earnings management and delisting risk: the case of IPO firms”, with Jinliang Li at Northeastern University and Lu Zhang at University of Michigan and NBER, 2006 China International Conference in Finance, July 2006, Xi’an, China
• “Auditor Quality, Audit Committee Quality, and Internal Control Weakness”, with Yan Zhang and Nan Zhou at Binghamton University, 2006 International Conference on Accounting Standards, July 2006, Xiamen University, Xiamen, China  
• “Internal Control Weaknesses and Client Risk Management”, with Randal Elder, Yan Zhang and Nan Zhou, 2006 HKUST Summer Research Symposium, June 2006, Hong Kong  
• “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”, with Louis Braiotta, Jr., State University of New York at Binghamton, 2006 American Accounting Association Northeast Regional Meeting, April 2006, Portsmouth, New Hampshire  
• “Auditor reputation, earnings management and underpricing of IPOs”, with Randal Elder at Syracuse University and Susan Albring at University of South Florida, First Annual Journal of Contemporary Accounting and Economics Symposium, Hong Kong 
• “Underwriter Reputation and Earnings Management by IPO Firms”, with Yan Alice Xie at University of Michigan – Dearborn, 2006 Eastern Finance Association, Philadelphia, PA (to be presented by co-author)
• “Auditor Quality, Audit Committee Quality, and Internal Control Weakness”, with Yan Zhang and Nan Zhou at Binghamton University, 2006 American Accounting Association Auditing Midyear Conference Forum Paper, January 2006, Los Angeles, CA (hosted by co-author)
•  “Earnings management and delisting risk: the case of IPO firms”, with Jinliang Li at Northeastern University and Lu Zhang at University of Rochester, Financial Management Association Annual Meeting, October 2005, Chicago, IL.  .
• “Corporate governance and mutual fund performance: A first look at the Morningstar Stewardship Grades”, with Jay Wellman at SUNY at Binghamton. Financial Management Association Annual Meeting, October 2005, Chicago, IL.  .
• “Did Earnings Management Change after the Sarbanes-Oxley Act and CEO/CFO Certification of Financial Statements? Evidence from Canadian Companies”, with Gerald J. Lobo, American Accounting Association Annual Meeting, August 2005, San Francisco, CA.
• “Earnings management and delisting risk: the case of IPO firms”, with Jinliang Li at Northeastern University and Lu Zhang at University of Rochester, American Accounting Association Annual Meeting, August 2005, San Francisco, CA.
• “Audit Committee, Board Characteristics and Earnings Management by Commercial Banks”, with Ken Chen at National Cheng Kung University, American Accounting Association Annual Meeting Forum Session, August 2005, San Francisco, CA. 
• “Do Analysts’ Forecasts Fully Reflect the Information in Accruals?” with Anwer Ahmed and S. M. Khalid Nainar, Canadian Academic Accounting Association Annual Meeting, June 2005, Quebec City, Canada. 
• “Did Earnings Management Change after the Sarbanes-Oxley Act and CEO/CFO Certification of Financial Statements? Evidence from Canadian Companies”, with Gerald J. Lobo, Canadian Academic Accounting Association Annual Meeting, June 2005, Quebec City, Canada. 
• “Audit Committee, Board Characteristics and Earnings Management by Commercial Banks”, with Ken Chen at National Cheng Kung University, European Accounting Association 28th Annual Congress, May 2005, Goteborg, Sweden. 
• “Corporate Governance and Auditor Switch Decision by Andersen’s Clients” with Ken Chen at National Cheng Kung University. European Accounting Association 28th Annual Congress, May 2005, Goteborg, Sweden. 
• “Does CEO/CFO Certification of Financial Statements Constrain Earnings Management in Financial Reporting? Evidence from Canadian Companies”, with Gerald J. Lobo, European Accounting Association 28th Annual Congress, May 2005, Goteborg, Sweden. 
•  “Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act and CEO/CFO Certification of Financial Statements?”, with Gerald J. Lobo, European Accounting Association 28th Annual Congress, May 2005, Goteborg, Sweden. 
•  “Auditor Reputation, Discretionary Accruals, and IPO Underpricing” with Susan Albring and Randal Elder, 2005 American Accounting Association Southeast Regional Meeting, April 2005, Charlotte, NC. 
• “IPO Underpricing and Audit Quality Differentiation within Non-Big 5 Firms” with Susan Albring and Randal Elder, 2005 American Accounting Association Southeast Regional Meeting, April 2005, Charlotte, NC. 
• “Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act and CEO/CFO Certification of Financial Statements?” with Gerald J. Lobo at University of Houston. 2005 American Accounting Association Financial Accounting and Reporting Section Midyear Meeting, San Diego, CA. January 2005.
• “Audit Committee, Board Characteristics and Earnings Management by Commercial Banks”, with Ken Chen at National Cheng Kung University, 2005 American Accounting Association Auditing Midyear Conference, New Orleans, LA. January 2005.
• “Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act and CEO/CFO Certification of Financial Statements?” 5th Asian Academic Accounting Association Annual Conference, Bangkok, Thailand. October 2004. 
• “Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act and CEO/CFO Certification of Financial Statements?” with Gerald J. Lobo at Syracuse University. 2004 American Accounting Association National Meeting, Orlando, FL. August 2004.
• “An Exploratory Study of the Effects of the Sarbanes-Oxley Act, The SEC and National Stock Exchange(s) Rules on Audit Committee Alignment” with Louis Braiotta, Jr. at Binghamton University. 2004 American Accounting Association National Meeting, Orlando, FL. August 2004. (co-presented with co-author)
• “Corporate Governance and Auditor Switch Decision by Andersen’s Clients” with Ken Chen at National Cheng Kung University. 2004 American Accounting Association National Meeting, Orlando, FL. August 2004. 
• “To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOs’ Decisions” with Gerald J. Lobo at Syracuse University. 2004 Canadian Academic Accounting Association Annual Meeting, Vancouver, Canada. August 2004. 
• “An Exploratory Study of the Effects of the Sarbanes-Oxley Act, The SEC and National Stock Exchange(s) Rules on Audit Committee Alignment” with Louis Braiotta, Jr. at Binghamton University. 2004 American Accounting Association Northeast Regional Meeting, Albany, NY. April 2004. 
•  “Does CEO Certification of Financial Statements Constrain Earnings Management?” with Gerald J. Lobo at Syracuse University. 2004 American Accounting Association Northeast Regional Meeting, Albany, NY. April 2004.
• “To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOs’ Decisions” with Gerald J. Lobo at Syracuse University. 2004 American Accounting Association Northeast Regional Meeting, Albany, NY. April 2004.
• “Auditor Size, Nonaudit Services, and Loan Loss Provisions by Commercial Banks” with Randal Elder at Syracuse University and Ken Chen at National Cheng Kung University. 2004 American Accounting Association Auditing Midyear Conference, Clearwater, FL. January 2004.  
• “Audit Quality and Earnings Management by Seasoned Equity Offering Firms” with Randal Elder at Syracuse University. 2004 American Accounting Association Auditing Midyear Conference Research Forum, Clearwater, FL. January 2004. (hosted by co-author)
• “Auditor Reputation, Discretionary Accruals, and IPO Underpricing” 2003 American Accounting Association National Meeting, August 2003, Honolulu, HI
• “Auditor Reputation, Auditor Independence, and the Stock Market Reaction to Andersen’s Clients” 2003 American Accounting Association National Meeting, August 2003, Honolulu, HI 
• “Auditor Size, Nonaudit Services, and Loan Loss Provisions by Commercial Banks” 2003 American Accounting Association National Meeting Forum Session, August 2003, Honolulu, HI (hosted by co-author)
• “Auditor Reputation, Auditor Independence, and the Stock Market Reaction to Andersen’s Clients” 2003 American Accounting Association Northeast Regional Meeting, April 2003, Stamford, CT 
• “Audit Quality and Earnings Management by Seasoned Equity Offering Firms” 2003 American Accounting Association Northeast Regional Meeting, April 2003, Stamford, CT
• “Do Analysts’ Forecasts Fully Reflect the Information in Accruals?” 2002 American Accounting Association National Meeting, August 2002, San Antonio, TX 
• “Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms” 2002 American Accounting Association National Meeting, August 2002, San Antonio, TX
• “Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms” 2002 American Accounting Association Auditing Midyear Conference, Orlando, FL 
•  “Do Analysts’ Forecasts Fully Reflect the Information in Accruals?” 2002 American Accounting Association Northeast Regional Meeting, April 2002, Providence, RI
• “Corporate Disclosure Policy and Earnings Management Behavior” Asia-Pacific Journal of Accounting & Economics Symposium 2001, Hong Kong
• “Corporate Disclosure Policy and Earnings Management Behavior” 2001 Canadian Academic Accounting Association Annual Meeting, Calgary, Canada 
• “Job Security and Income Smoothing: An Empirical Test of the Fudenberg and  Tirole (1995) Model”, Canadian Academic Accounting Association Annual Meeting, June 2001, Calgary, Canada
• “Corporate Disclosure Policy and Earnings Management Behavior” 2001 American Accounting Association Annual Meeting, Atlanta, GA  
• “Job Security and Income Smoothing: An Empirical Test of the Fudenberg and  Tirole (1995) Model” 2001 American Accounting Association Annual Meeting, Atlanta, GA“Corporate Disclosure Policy and Earnings Management Behavior” AAA Northeast Regional Meeting, April 1999, Rochester, NY

Grants and Awards

• PricewaterhouseCoopers INQuires Grant (with Randal Elder and David Harris)
• New York State/UUP Individual Development Award
• Summer Research Grant, School of Management, Binghamton University
• EEE Research Fund Award, School of Management, Syracuse University (with Randal Elder and Susan Albring)
• Certified General Accountants of Canada/ Canadian Academic Accounting Association Research Grant (with Gerald J. Lobo, Kiridaran Kanagaretnam, and S. M. Khalid Nainar)
• Faculty Development Grant, School of Business, Public Administration and Information Sciences, Long Island University – Brooklyn Campus
• Deloitte & Touche/Canadian Academic Accounting Association Research Grant Competition (with Anwer Ahmed and S. M. Khalid Nainar)
• Douglas C. Mackay Outstanding Paper Award, Canadian Journal of Administrative Science
• Syracuse University Doctoral Prize
• Beta Gamma Sigma
• Syracuse University Summer Fellowship

Selected Citations