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Gaoqing Zhang
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Journal Articles

Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?

Xu Jiang, Chandra Kanodia, Gaoqing Zhang
Journal: The Accounting Review
The Accounting Review 1–24.
DOI: https://doi.org/10.2308/TAR-2019-0287
Published: 20 March 2023
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Journal Articles

Auditing Standards, Professional Judgment, and Audit Quality

Pingyang Gao, Gaoqing Zhang
Journal: The Accounting Review
The Accounting Review (2019) 94 (6): 201–225.
DOI: https://doi.org/10.2308/accr-52389
Published: 01 November 2019
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Journal Articles

Banks' Asset Reporting Frequency and Capital Regulation: An Analysis of Discretionary Use of Fair-Value Accounting

Carlos Corona, Lin Nan, Gaoqing Zhang
Journal: The Accounting Review
The Accounting Review (2019) 94 (2): 157–178.
DOI: https://doi.org/10.2308/accr-52209
Published: 01 March 2019
View article titled, Banks' Asset Reporting Frequency and Capital Regulation: An Analysis of Discretionary Use of Fair-Value Accounting
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Journal Articles

Accounting Manipulation, Peer Pressure, and Internal Control

Pingyang Gao, Gaoqing Zhang
Journal: The Accounting Review
The Accounting Review (2019) 94 (1): 127–151.
DOI: https://doi.org/10.2308/accr-52078
Published: 01 January 2019
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Journal Articles

On the Social Value of Accounting Objectivity in Financial Stability

Pierre Jinghong Liang, Gaoqing Zhang
Journal: The Accounting Review
The Accounting Review (2019) 94 (1): 229–248.
DOI: https://doi.org/10.2308/accr-52108
Published: 01 January 2019
View article titled, On the Social Value of Accounting Objectivity in Financial Stability
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Journal Articles

Accounting Information Quality, Interbank Competition, and Bank Risk-Taking

Carlos Corona, Lin Nan, Gaoqing Zhang
Journal: The Accounting Review
The Accounting Review (2015) 90 (3): 967–985.
DOI: https://doi.org/10.2308/accr-50956
Published: 01 May 2015
View article titled, Accounting Information Quality, Interbank Competition, and Bank Risk-Taking
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