Nan Zhou

Nan Zhou is Professor and Head of the Accounting Department. He holds the Norwood and Marjorie Geis Chair of Accounting. Professor Zhou helped relaunch the Accounting Ph.D. Program in 2019. 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. Professor Zhou obtained his PhD from the University of Minnesota.

Ph D: University of Minnesota 2000

Auditing, Financial Reporting, Corporate Governance, Accounting Regulation

Peer Reviewed Publications

Chang H.; Chen X.; Agnes Cheng C.S.; Zhou N. (06-01-2021. ) Certification of audit committee effectiveness: Evidence from a one-time regulatory event in china.Journal of International Accounting Research, , 20 (2 ) ,1-23 More Information

Kim J.Y.; Shi L.; Zhou N. (01-01-2021. ) CEO pulchronomics and appearance discrimination.Asian Review of Accounting, , 29 (3 ) ,443-473 More Information

Chen J.; Dong W.; Han H.; Zhou N. (10-19-2020. ) Does Audit Partner Workload Compression Affect Audit Quality?.European Accounting Review, , 29 (5 ) ,1021-1053 More Information

Chen H.; Yang D.; Zhang X.; Zhou N. (03-01-2020. ) The moderating role of internal control in tax avoidance: evidence from a COSO-Based internal control index in China.Journal of the American Taxation Association, , 42 (1 ) ,23-55 More Information

Dharwadkar R.; Harris D.; Shi L.; Zhou N. (03-01-2020. ) 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 More Information

Duellman S.; Guo J.; Zhang Y.; Zhou N. (06-01-2018. ) Expertise Rents from Insider Trading for Financial Experts on Audit Committees.Contemporary Accounting Research, , 35 (2 ) ,930-955 More Information

Zhang Y.; Zhou N. (05-31-2018. ) The mitigating effect of audit committee financial expertise on the voluntary adoption of clawback policies.Journal of Law, Finance, and Accounting, , 3 (1 ) ,85-114 More Information

Shi L.; Wang P.; Zhou N. (10-01-2017. ) Enhanced disclosure of other comprehensive income and increased usefulness of net income: The implications of Accounting Standards Update 2011-05.Research in Accounting Regulation, , 29 (2 ) ,139-144 More Information

Comprix J.; Guo J.; Zhang Y.; Zhou N. (10-01-2017. ) Setting expected rates of return on pension plan assets: New evidence on the influence of audit committee accounting experts.Research in Accounting Regulation, , 29 (2 ) ,159-166 More Information

Chen H.; Dong W.; Han H.; Zhou N. (08-01-2017. ) A comprehensive and quantitative internal control index: construction, validation, and impact.Review of Quantitative Finance and Accounting, , 49 (2 ) ,337-377 More Information

Demirkan S.; Zhou N. (12-01-2016. ) Audit Pricing for Strategic Alliances: An Incomplete Contract Perspective.Contemporary Accounting Research, , 33 (4 ) ,1625-1647 More Information

Guo J.; Huang P.; Zhang Y.; Zhou N. (07-01-2016. ) The effect of employee treatment policies on internal control weaknesses and financial restatements.Accounting Review, , 91 (4 ) ,1167-1194 More Information

Ciftci M.; Zhou N. (04-01-2016. ) Capitalizing R&D expenses versus disclosing intangible information.Review of Quantitative Finance and Accounting, , 46 (3 ) ,661-689 More Information

Guo R.; Zhou N. (02-01-2016. ) Innovation capability and post-IPO performance.Review of Quantitative Finance and Accounting, , 46 (2 ) ,335-357 More Information

Guo J.; Huang P.; Zhang Y.; Zhou N. (09-01-2015. ) Foreign ownership and real earnings management: Evidence from Japan.Journal of International Accounting Research, , 14 (2 ) ,185-213 More Information

Elder R.; Zhang Y.A.N.; Zhou J.; Zhou N.A.N. (01-01-2009. ) Internal control weaknesses and client risk management.Journal of Accounting, Auditing and Finance, , 24 (4 ) ,543-579 More Information

Zhang Y.; Zhou J.; Zhou N. (05-01-2007. ) Audit committee quality, auditor independence, and internal control weaknesses.Journal of Accounting and Public Policy, , 26 (3 ) ,300-327 More Information

Krishnamurthy S.; Zhou J.; Zhou N. (06-01-2006. ) Auditor reputation, auditor independence, and the stock-market impact of Andersen's indictment on its client firms.Contemporary Accounting Research, , 23 (2 ) ,465-490 More Information

Guo R.J.; Lev B.; Zhou N. (01-01-2005. ) The valuation of biotech IPOs.Journal of Accounting, Auditing and Finance, , 20 (4 ) ,423-459 More Information

Guo R.; Lev B.; Zhou N. (05-01-2004. ) Competitive costs of disclosure by biotech IPOs.Journal of Accounting Research, , 42 (2 ) ,319-355 More Information

Zhou N. (09-01-2003. ) Bidding between incumbent and entrant.Economics Letters, , 80 (3 ) ,295-303 More Information

Guo J.; Kim J.Y.; Kim S.; Zhou N. (01-19-2022. ) CEO beauty and management guidance.Asian Review of Accounting, , 30 (1 ) ,152-173 More Information

Invited Publications

Zhou N. (04-04-2020. ) Discussion of Troubled Asset Relief Program and earnings informativeness.Asian Review of Accounting, 28 (2 ) ,147-152 More Information

Invited Presentations

Zhou, Nan (06-24-2019. ) 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 .Conference on the Convergence of Financial and Managerial Accounting, University of Calgary, Lake Louise, Alberta. Conference. . Level:International

Zhou, Nan (06-24-2019. ) Discussion of The Role of Audit Committee Multi-Dimensional Diversity in Firms’ Financial Reporting Outcomes by Felix and Pevzner .Conference on the Convergence of Financial and Managerial Accounting, University of Calgary, Lake Louise, Alberta. Conference. . Level:International

Dharwadkar, Ravi; Harris, David; Zhou, Nan; Zhou, Nan (06-24-2019. ) The Initiation of Audit Committee Interlocks and the Contagion of Accounting Policy Choices: Evidence from Special Items .Conference on the Convergence of Financial and Managerial Accounting, University of Calgary, Lake Louise, Alberta. Seminar. . Level:International

Chen, Jun; Dong, Wang; Han, Hongling; Zhou, Nan (06-19-2019. ) Does Audit Partner Workload Compression Affect Audit Quality? .Hebei University, Baoding, Hebei. Seminar. . Level:International

Zhou, Nan (06-14-2019. ) Discussion of Troubled Asset Relief Program and Earnings Informativeness by Smolarski, Vega, and Yin .The International Accounting Symposium of Asian Review of Accounting, Chongqing University of Technology and Business, Chongqing, China. Conference. . Level:International

Dharwadkar, Ravi; Harris, David; Zhou, Nan; Zhou, Nan (06-12-2019. ) The Initiation of Audit Committee Interlocks and the Contagion of Accounting Policy Choices: Evidence from Special Items .Zhejiang University, Hangzhou, China. Seminar. . Level:International

Dharwadkar, Ravi; Harris, David; Zhou, Nan; Zhou, Nan (06-06-2019. ) The Initiation of Audit Committee Interlocks and the Contagion of Accounting Policy Choices: Evidence from Special Items .University of International Business and Economics, Beijing. Seminar. . Level:International

Kim, Jung Yeun; Shi, Linna; Zhou, Nan (10-05-2018. ) CEO Pulchronomics and Appearance Discrimination .Research Excellence: Lightning Round Presentation of Faculty Research, UC Lindner College of Business Business Advisory Council Meeting, Panel. . Level:Local

Chen, Hanwen; Yang, Daoguang; Zhang, Xinmin; Zhou, Nan (09-06-2018. ) The Moderating Role of Internal Control in Tax Avoidance .University of Cincinnati, Cincinnati, Ohio. Seminar. . Level:Local

01-09-2019 Fall 2018 Dean's List of Teaching Excellence University of Cincinnati Lindner College of Business Level:College

04-30-2018 Corning Award for Excellence in Research State University of New York at Binghamton School of Management Status:Recipient Level:College

04-26-2021 Lindner Research Excellence Award University of Cincinnati Lindner College of Business Status:Recipient Level:College

Asian Review of Accounting Associate Editor Type:Editorial Service 01-2020

Conference on the Convergence of Financial and Managerial Accounting Session Chair Type:Prof. Org. Level:Service to Professional Associations 06-24-2019 -06-24-2019

The International Accounting Symposium of Asian Review of Accounting Session Chair Type:Prof. Org. Level:Service to Professional Associations 06-14-2019 -06-14-2019

Asian Review of Accounting Guest Co-Editor Type:Editorial Service 01-15-2019 -10-31-2019

Reappointment, Promotion and Tenure Committee Chair Type:Departmental Service Level:Department 10-02-2018 -08-14-2022

(Doctoral Program Council ) Committee Member Type:University/College Service Level:College 09-01-2018 -08-14-2022

Accounting PhD Committee Committee Chair Type:Departmental Service Level:Department 08-15-2018 -08-14-2022

Journal of International Accounting, Auditing and Taxation Editorial Board Member Type:Editorial Service 2018

International Journal of Auditing Editorial Board Member Type:Editorial Service 2010

Director of the Accounting PhD Program Type:Departmental Service Level:Department 08-15-2018 -08-14-2022

Head of the Accounting Department Type:Departmental Service Level:Department 08-15-2022

ACCT THEORY & RES

02-01-2019 -02-02-2019 Bauer Accounting Research Symposium University of Houston Houston, Texas, USA Type:Conference Attendance

11-02-2018 -11-03-2018 2018 Review of Accounting Studies Conference University of Notre Dame South Bend, Indiana, USA Type:Conference Attendance