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

310 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, and Contemporary Accounting Research.

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

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

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

Presentations

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