Janus Jian Zhang

Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

Hong Kong

SCHOLARLY PAPERS

5

DOWNLOADS

579

SSRN CITATIONS

9

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Policy Uncertainty and Loan Loss Provisions in the Banking Industry

Review of Accounting Studies, Forthcoming
Number of pages: 71 Posted: 12 Oct 2017 Last Revised: 29 Oct 2019
Jeffrey Ng, Walid Saffar and Janus Jian Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 313 (119,410)
Citation 9

Abstract:

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Policy Uncertainty; Accrual Estimates; Banking; Loan Loss Provisions; Earnings Management

2.

Spillover Effects of Peer-to-Peer Lending on the Loan Losses of Commercial Banks

Number of pages: 64 Posted: 01 Jul 2020
Jeffrey Ng, Tjomme O. Rusticus and Janus Jian Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, University of Minnesota and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 127 (272,035)

Abstract:

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financial technology, peer-to-peer lending, overleveraging, commercial banks, loan losses

3.

Regulatory Investigations of Audit Partners and Audit Quality Improvement

China Journal of Accounting Studies (Forthcoming)
Number of pages: 36 Posted: 05 Oct 2017
Rui Ge and Janus Jian Zhang
Shenzhen University - Shenzhen Audencia Business School and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 83 (361,448)

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audit partners, audit quality, CSRC investigations, regulatory monitoring

4.

Offshore Trading Activities and Audit Fees: A Textual Approach

Managerial Auditing Journal, Forthcoming
Number of pages: 40 Posted: 17 Jan 2019 Last Revised: 30 Jun 2020
Janus Jian Zhang, Yun Ke, Shuo Li and Yanan Zhang
Hong Kong Baptist University (HKBU) – Department of Accountancy and Law, Brock University - Goodman School of Business, Western Washington University and Central University of Finance and Economics (CUFE) - School of Accountancy
Downloads 56 (445,421)

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Audit Fees, Offshore Activities, Perceived Audit Risk, Audit Effort

5.

Competing creditor claims and loan recoverability: Evidence from anti-recharacterization laws

Posted: 27 Nov 2020 Last Revised: 17 Mar 2021
Yongtae Kim, Walid Saffar and Janus Jian Zhang
Santa Clara University - Leavey School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

Abstract:

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Creditor rights; competing creditor claims; securitization; recharacterization; loan loss provisions; anti-recharacterization laws