Yuping Zhao

University of Houston

Assistant Professor

334 Melcher Hall

Houston, TX 77204

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 12,471

SSRN RANKINGS

Top 12,471

in Total Papers Downloads

4,748

SSRN CITATIONS
Rank 10,572

SSRN RANKINGS

Top 10,572

in Total Papers Citations

50

CROSSREF CITATIONS

67

Scholarly Papers (16)

1.

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements

The Accounting Review, Volume 88, Issue 4, 2013
Number of pages: 39 Posted: 15 May 2013 Last Revised: 01 Mar 2017
Gerald J. Lobo and Yuping Zhao
University of Houston - C.T. Bauer College of Business and University of Houston
Downloads 826 (35,791)
Citation 21

Abstract:

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audit effort, audit fees, financial report misstatements

Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis

Number of pages: 59 Posted: 25 Apr 2009
Sok-Hyon Kang and Yuping Zhao
George Washington University - School of Business and University of Houston
Downloads 372 (97,049)
Citation 2

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funds from operations; REIT; value relevance; accounting depreciation; economic depreciation.

Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis

The Accounting Review, Forthcoming
Number of pages: 48 Posted: 09 Sep 2009
Sok-Hyon Kang and Yuping Zhao
George Washington University - School of Business and University of Houston
Downloads 169 (214,696)
Citation 5

Abstract:

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funds from operations, REIT, value relevance, accounting depreciation, economic depreciation

3.

Auditor Choice and Its Implications for Group-Affiliated Firms

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 22 Sep 2015
Fudan University - School of Management, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 392 (92,087)
Citation 4

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business group, auditor selection, accounting transparency, related-party transactions

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 30 Mar 2015 Last Revised: 08 Aug 2019
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 386 (92,988)
Citation 5

Abstract:

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tunneling; tax aggressiveness; self-dealing; monitoring

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston

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tunneling, insider diversion, tax aggressiveness, path analysis

5.

The Impact of Financial Statement Audits on Non-Income-Increasing Misreporting: Evidence from Restatements

Number of pages: 52 Posted: 07 Feb 2017 Last Revised: 30 Sep 2018
Jeffrey Pittman and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 378 (96,157)
Citation 2

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Financial Report Misstatements; Audit Quality; Litigation and Reputation Costs; Investor Reactions to Restatements

6.

SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 52 Posted: 22 Nov 2015 Last Revised: 25 Jan 2017
Yuping Zhao, Jean C. Bedard and Rani Hoitash
University of Houston, Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Downloads 340 (108,673)
Citation 4

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Audit quality, internal controls, SOX 404(b), restatements, material weakness

7.

The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 53 Posted: 24 May 2015
Yanyan Wang, Lisheng Yu and Yuping Zhao
Xiamen University, Xiamen University and University of Houston
Downloads 335 (110,153)
Citation 5

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8.

Material Weakness in Internal Controls and Stock Price Crash Risk

Journal of Accounting, Auditing, and Finance, Volume 35, Issue 1, pp. 106-138, 2020
Number of pages: 42 Posted: 07 Apr 2017 Last Revised: 03 Mar 2021
Gerald J. Lobo, Chong Wang, Xiaoou Yu and Yuping Zhao
University of Houston - C.T. Bauer College of Business, University of Kentucky, Xiamen University - Institute for Financial and Accounting Studies and University of Houston
Downloads 294 (126,630)
Citation 1

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internal controls, material weakness, financial reporting precision, stock price crash risk

9.

Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

AUDITING: A Journal of Practice & Theory, Volume 37, Issue 2, pp. 73–106, 2018
Number of pages: 58 Posted: 17 Apr 2017 Last Revised: 03 Mar 2021
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 259 (144,445)
Citation 1

Abstract:

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Related party transactions; audit risk; audit opinion; restatements

10.

Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates

European Corporate Governance Institute (ECGI) - Law Working Paper No. 432/2018
Number of pages: 77 Posted: 03 Jan 2019 Last Revised: 09 Jan 2019
Mark L. DeFond, Jieying Zhang and Yuping Zhao
University of Southern California - Leventhal School of Accounting, The University of Texas at Dallas and University of Houston
Downloads 227 (164,200)
Citation 1

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opinion shopping, opportunistic changes in accounting estimates, auditor switches, earnings management, financial reporting quality

11.

The Importance of Social Networks to Individual Auditors

Number of pages: 67 Posted: 22 Apr 2019 Last Revised: 13 Feb 2021
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Xi'an Jiaotong University (XJTU) - School of Management, University of Hong Kong and University of Houston
Downloads 205 (181,618)
Citation 1

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individual auditors; social networks; alumni networks; school ties; audit quality; client acquisition; career pamni network, audit quality, client acquisition, career path

12.

Corporate Monitoring and Misreporting: The Role of Rules-based and Principles-based Accounting Standards

Number of pages: 68 Posted: 27 Feb 2018 Last Revised: 12 Feb 2021
Li Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
Iowa State University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 191 (192,855)
Citation 2

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Accounting Standards, Restatements, Corporate Governance

Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 06 Oct 2019
Jeffrey Pittman and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 129 (267,995)

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Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring

Contemporary Accounting Research, Forthcoming
Posted: 05 Dec 2019
Jeffrey Pittman and Yuping Zhao
Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston

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debt covenant constraints, debt covenant hypothesis, income-increasing misstatements, non-income-increasing misstatements, audit fees, audit quality

14.

The Importance of International Anti-Bribery Cooperation to Auditors’ Reaction to Foreign Corruption Risk

Number of pages: 66 Posted: 02 Mar 2020 Last Revised: 05 Feb 2021
Hong Kong Polytechnic University - School of Accounting and Finance, University of Pittsburgh - Accounting Group, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 114 (292,073)

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Audit Fees; Foreign Corruption; Foreign Corrupt Practices Act

15.

Third-Party Source-Switching Decision: Objective Valuation or Fair Value Opinion Shopping?

Number of pages: 56 Posted: 27 Nov 2020 Last Revised: 23 Dec 2020
University of Houston - Department of Accountancy & Taxation, Rice University and University of Houston
Downloads 92 (336,944)

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Fair value opinion shopping, objective valuation, fair value estimate, fair value inflation, external pricing sources, fixed income security, insurance companies

The Importance of Director External Social Networks to Stock Price Crash Risk

Number of pages: 60 Posted: 23 Apr 2018 Last Revised: 19 Aug 2020
Xiaohua Fang, Jeffrey Pittman and Yuping Zhao
Florida Atlantic University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston
Downloads 39 (523,897)

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crash risk, social network, social connections, board monitoring

The Importance of Director External Social Networks to Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Xiaohua Fang, Jeffrey Pittman and Yuping Zhao
Florida Atlantic University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and University of Houston

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crash risk, social network, social connections, board monitoring

Other Papers (1)

Total Downloads: 16
1.

Auditing Related Party Transactions: Evidence from Audit Opinions

Number of pages: 52 Posted: 04 Jan 2014
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 16

Abstract:

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Related party transactions; audit risk; audit opinion