Gaoqing Zhang

University of Minnesota - Twin Cities - Department of Accounting

Associate Professor of Accounting

321 19th Avenue South

Minneapolis, MN 55455

United States

http://https://carlsonschool.umn.edu/faculty/gaoqing-zhang

SCHOLARLY PAPERS

14

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4,057

SSRN CITATIONS
Rank 23,454

SSRN RANKINGS

Top 23,454

in Total Papers Citations

28

CROSSREF CITATIONS

13

Scholarly Papers (14)

1.

Consistency As A Means to Comparability: Theory and Evidence

Management Science, Forthcoming
Number of pages: 51 Posted: 25 Oct 2016 Last Revised: 23 Nov 2021
Vivian W. Fang, Michael Iselin and Gaoqing Zhang
University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 889 (36,920)
Citation 1

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Financial Statement Consistency; Comparability; Informativeness; Information Spillover; Fundamental Correlation; Fundamental Volatility

2.

Accounting Manipulation, Peer Pressure, and Internal Control

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 25 Apr 2016 Last Revised: 30 May 2017
Pingyang Gao and Gaoqing Zhang
Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 749 (46,624)
Citation 15

Abstract:

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accounting manipulation, peer pressure, internal control, SOX

3.

CECL: Timely Loan Loss Provisioning and Bank Regulation

Number of pages: 58 Posted: 25 Feb 2020 Last Revised: 07 Apr 2022
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 480 (82,030)
Citation 10

Abstract:

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CECL; Expected Loss Model; Incurred Loss Model; Capital Requirements; Loan Loss Provisioning; Real Effects; Banking Regulation

4.

Principles of Asset Recognition when Future Benefits are Uncertain

Number of pages: 56 Posted: 20 Jun 2016 Last Revised: 29 May 2019
Xu Jiang, Chandra Kanodia and Gaoqing Zhang
Duke University, University of Minnesota - Carlson School of Management and University of Minnesota - Twin Cities - Department of Accounting
Downloads 379 (108,047)

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Investment Measurements, Managerial Myopia, Real Effects

5.

Everlasting Fraud

European Corporate Governance Institute - Law Working Paper No. 617/2021
Number of pages: 69 Posted: 02 Mar 2021 Last Revised: 26 Feb 2022
Vivian W. Fang, Nan Li, Wenyu Wang and Gaoqing Zhang
University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota - Twin Cities - Carlson School of Management, Indiana University - Kelley School of Business - Department of Finance and University of Minnesota - Twin Cities - Department of Accounting
Downloads 319 (130,408)

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Regulation, Financial Reporting, Accounting Fraud, Crime

6.

The Role of Asymmetric Disclosure When Price Efficiency Affects Real Efficiency

Number of pages: 46 Posted: 25 Apr 2018 Last Revised: 08 Aug 2018
Qi Chen, Zeqiong Huang, Xu Jiang, Gaoqing Zhang and Yun Zhang
Duke University - Fuqua School of Business, Yale School of Management, Duke University, University of Minnesota - Twin Cities - Department of Accounting and George Washington University
Downloads 315 (132,037)

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Timely loss recognition; Price informativeness; Feedback effect

The Coordination Role of Stress Tests in Bank Risk Taking

Number of pages: 58 Posted: 05 Jul 2018 Last Revised: 09 Oct 2019
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and University of Minnesota - Twin Cities - Department of Accounting
Downloads 211 (196,410)
Citation 10

Abstract:

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Stress test, Stress-test disclosure, Bank regulation, Bank risk-taking, Bailout, Coordination

The Coordination Role of Stress Tests in Bank RiskÔÇÉTaking

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and University of Minnesota - Twin Cities - Department of Accounting

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stress test; stress-test disclosure; bank regulation; bank risk-taking; bailout; coordination

8.

The Real Effects of Transparency in Crowdfunding

Number of pages: 53 Posted: 05 Jul 2019 Last Revised: 17 Nov 2020
Lin Nan, Chao Tang, Xin Wang and Gaoqing Zhang
Purdue University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) - Dept. of Industrial Engineering and Decision Analytics and University of Minnesota - Twin Cities - Department of Accounting
Downloads 183 (223,550)

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9.

Banks' Discretionary Use of Fair-Value Accounting, Capital Requirement Regulation, and Bank Lending

Number of pages: 42 Posted: 25 Jul 2013 Last Revised: 21 Sep 2017
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and University of Minnesota - Twin Cities - Department of Accounting
Downloads 150 (264,025)
Citation 2

Abstract:

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banking, fair value, accounting, capital requirement, historical cost

10.

Commonality of Accounting Standards and Investment Beauty Contests

HKUST Business School Research Paper No. 2020-011
Number of pages: 55 Posted: 08 Jan 2021 Last Revised: 11 Jun 2021
Xu Jiang, Chao Tang and Gaoqing Zhang
Duke University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 104 (345,464)

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Beauty Contest, Investment Externality, Information Spillover, Disclosure, Accounting Standards, Harmonization, IFRS Adoption

11.

Competition and Opacity in the Financial System

Number of pages: 58 Posted: 02 Aug 2019 Last Revised: 09 Sep 2019
Gaoqing Zhang
University of Minnesota - Twin Cities - Department of Accounting
Downloads 84 (394,958)
Citation 5

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coordination, interbank competition, disclosure policies, rollover risk, financial institutions, bank opacity, higher-order beliefs

12.

Reporting Rules in Bank Runs

Number of pages: 44 Posted: 24 Jan 2021 Last Revised: 22 Jul 2021
Gaoqing Zhang and Ronghuo Zheng
University of Minnesota - Twin Cities - Department of Accounting and The University of Texas at Austin - McCombs School of Business
Downloads 72 (430,945)

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Reporting rules; impairment; financial institutions; bank runs; financial stability.

13.

Asset Transfer Measurement Rules

Number of pages: 59 Posted: 12 Feb 2021
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 63 (461,841)
Citation 1

Abstract:

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Asset Transfer Measurement Rules, Loan Sale, Securitization, Risk Transfer, Financial Institutions

14.

Whistleblowing Bounties and Informational Effects

Number of pages: 53 Posted: 08 Jul 2021
Lin Nan, Chao Tang and Gaoqing Zhang
Purdue University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 59 (476,907)

Abstract:

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Whistleblowing, Regulatory Enforcement, Fraud