Nan Zhou

Headshot of Nan Zhou, PhD

Nan Zhou, PhD

Professor, Norwood and Marjorie Geis Chair of Accounting and Director of the Accounting PhD Program, Department of Accounting

2460 Carl H. Lindner Hall

513-556-7251

Nan Zhou is a Professor and the Norwood and Marjorie Geis Chair of Accounting. He is also the Director of the Accounting Ph.D. Program. His research on auditing, financial reporting, and corporate governance has been published in leading accounting journals, including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, and Review of Accounting Studies. He currently serves as an Associate Editor of Asian Review of Accounting.

Teaching Interest
Accounting Theory and Research

Research Interest
Auditing, Financial Reporting, Corporate Governance, Accounting Regulation

Awards | Honors
Organization: Lindner College of Business, University of Cincinnati
Name: Fall 2018 Dean's List of Teaching Excellence
Year Received: 2019

Organization: School of Management, State University of New York at Binghamton
Name: Corning Award for Excellence in Research
Year Received: 2018

Education
Institution: University of Minnesota
Completed: 2000
Degree: Ph D

Institution: Southern Illinois University at Carbondale
Completed: 1993
Degree: MBA

Institution: Tsinghua University
Completed: 1989
Degree: BA

Published Contributions
Zhou, N. (2020). Discussion of Troubled Asset Relief Program and earnings informativeness. Asian Review of Accounting, 28(2), 147-152.

Ravi Dharwadkar, David Harris, Linna Shi, Nan Zhou (2020). The initiation of audit committee interlocks and the contagion of accounting policy choices: Evidence from special items. Review of Accounting Studies, 25(1), 120-158.

Hanwen Chen, Daoguang Yang, Xinmin Zhang, Nan Zhou, (2020). The Moderating Role of Internal Control in Tax Avoidance:  Evidence from a COSO-Based Internal Control Index . Journal of the American Taxation Association, 42(1), 23-55.

Scott Duellman, Jun Guo, Yan Zhang, Nan Zhou,  (2018). Expertise Rents from Insider Trading for Financial Experts on Audit Committees. Contemporary Accounting Research, 930-955.

Yan Zhang, Nan Zhou,  (2018). The Mitigating Effect of Audit Committee Financial Expertise on the Voluntary Adoption of Clawback Policies. Journal of Law, Finance, and Accounting, 85-114.

Linna Shi, Ping Wang, Nan Zhou,  (2017). Enhanced Disclosure of Other Comprehensive Income and Increased Usefulness of Net Income: The Implications of Accounting Standards Update 2011-05. Research in Accounting Regulation, 139-144.

Joseph Comprix, Jun Guo, Yan Zhang, Nan Zhou,  (2017). Setting Expected Rates of Return on Pension Plan Assets: New Evidence on the Influence of Audit Committee Accounting Experts. Research in Accounting Regulation, 159-166.

Hanwen Chen, Wang Dong, Hongling Han, Nan Zhou,  (2017). A comprehensive and quantitative internal control index: Construction, validation, and impact. Review of Quantitative Finance and Accounting , 337-377.

Jun Guo, Pinghsun Huang, Yan Zhang, Nan Zhou,  (2016). The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements. The Accounting Review, 1167-1194.

Mustafa Ciftci, Nan Zhou,  (2016). Capitalizing R&D expenses versus disclosing intangible information. Review of Quantitative Finance and Accounting , 661-689.

Re-Jin Guo, Nan Zhou,  (2016). Innovation capability and post-IPO performance. Review of Quantitative Finance and Accounting , 335-357.

Sebahattin Demirkan, Nan Zhou,  (2016). Audit Pricing for Strategic Alliances: An Incomplete Contract Perspective. Contemporary Accounting Research, 1625-1647.

Jun Guo, Pinghsun Huang, Yan Zhang, Nan Zhou,  (2015). Foreign Ownership and Real Earnings Management: Evidence from Japan. Journal of International Accounting Research, 185-213.

Randal Elder, Yan Zhang, Jian Zhou, Nan Zhou,  (2009). Internal Control Weaknesses and Client Risk Management. Journal of Accounting, Auditing and Finance, 543-579.

Yan Zhang, Jian Zhou, Nan Zhou,  (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 300-327.

Srinivasan Krishnamurthy, Jian Zhou, Nan Zhou,  (2006). Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen’s Indictment on Its Client Firms. Contemporary Accounting Research, 465-490.

Re-Jin Guo, Baruch Lev, Nan Zhou,  (2005). The Valuation of Biotech IPOs. Journal of Accounting, Auditing and Finance, 423-459.

Re-Jin Guo, Baruch Lev, Nan Zhou,  (2004). Competitive Costs of Disclosure by Biotech IPOs. Journal of Accounting Research, 319-355.

Nan Zhou,  (2003). Bidding between incumbent and entrant. Economics Letters, 295-303.

Accepted Contributions
Chen, J., Dong, W., Han, H., Zhou, N. (in press). Does audit partner workload compression affect audit quality? European Accounting Review.

Research in Progress
Title: Strategic Alliances and Domestic Tax Avoidance using the R&D Tax Credit
Description: We examine how firms avoid domestic taxes through the R&D tax credit and strategic alliances.
Status: Writing Results
Research Type: Scholarly

Presentations
Title: Does Audit Partner Workload Compression Affect Audit Quality
Organization: Beijing University of Posts and Telecommunications
Location: Beijing
Year: 2019

Title: Does Term Limit Improve Directors’ Monitoring Effectiveness? Evidence from Mandatory Departure of Audit Committee Chairs
Organization: American Accounting Association
Location: San Francisco
Year: 2019

Title: Discussion of Disclosure Policy when an Analyst is on the Board of Directors: Evidence from Management and Analyst Earnings Forecasts by Baik, Cho, Johnson, and Lee
Organization: University of Calgary
Location: Lake Louise, Alberta
Year: 2019

Title: Discussion of The Role of Audit Committee Multi-Dimensional Diversity in Firms’ Financial Reporting Outcomes by Felix and Pevzner
Organization: University of Calgary
Location: Lake Louise, Alberta
Year: 2019

Title: The Initiation of Audit Committee Interlocks and the Contagion of Accounting Policy Choices: Evidence from Special Items
Organization: University of Calgary
Location: Lake Louise, Alberta
Year: 2019

Title: Does Audit Partner Workload Compression Affect Audit Quality?
Location: Baoding, Hebei
Year: 2019

Title: Discussion of Troubled Asset Relief Program and Earnings Informativeness by Smolarski, Vega, and Yin
Organization: Chongqing University of Technology and Business
Location: Chongqing, China
Year: 2019

Title: The Initiation of Audit Committee Interlocks and the Contagion of Accounting Policy Choices: Evidence from Special Items
Location: Hangzhou, China
Year: 2019

Title: The Initiation of Audit Committee Interlocks and the Contagion of Accounting Policy Choices: Evidence from Special Items
Location: Beijing
Year: 2019

Title: Does Term Limit Improve Directors’ Monitoring Effectiveness? Evidence from the Mandatory Departure of Audit Committee Chairs
Organization: American Accounting Association
Location: Nashville, Tennessee
Year: 2019

Title: CEO Pulchronomics and Appearance Discrimination
Organization: UC Lindner College of Business Business Advisory Council Meeting
Year: 2018

Title: The Moderating Role of Internal Control in Tax Avoidance
Location: Cincinnati, Ohio
Year: 2018