Rotman School of Management

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Ping Zhang

Ping Zhang

Professor of Accounting  

Degrees:

PhD, University of Waterloo
MAcc, University of Waterloo
MA, Nankai University
BSc, Nankai University

Bio

Ping Zhang is a Professor of Accounting at Rotman. His main research focus is on audit quality. Specific research topics include the impact of auditor liability, auditor size and auditor experience on audit quality. Ping’s research results are published in academic journals such as, The Accounting Review, Contemporary Accounting Research and Accounting, Organization and Society. Ping is currently an editorial board member of Contemporary Accounting Research.

Academic Positions

  • 2017-Present

    Professor of Accounting, University of Toronto

  • 2000-2017

    Associate Professor of Accounting, University of Toronto

  • 1999-2000

    Associate Professor of Accounting, University of Waterloo

  • 1994-1999

    Assistant Professor of Business, Wilfrid Laurier University

Selected Publications - Papers

  • Transaction costs and competition among auditors in local markets

    Ling Chu, Dan Simunic, Minlei Ye, Ping Zhang

    Journal of Accounting and Economics

    Issue:65(1)

    2018

    Pages: 129-147

  • Auditor Tenure and Quality of Financial Reporting

    L. Chu, J. Dai, and P. Zhang

    Journal of Accounting, Auditing and Finance

    Issue:Forthcoming

  • Informed Traders' Performance and the Information Environment: Evidence From Experimental Asset Markets

    Lucy Ackert, Bryan Church, Ping Zhang

    Accounting, Organization, and Society

    Issue:Forthcoming

  • The Importance of Client Size in the Estimation of the Big 4 Effect: A Comment on DeFond, Erkens, and Zhang

    A. Lawrence, M. Minutti-Mesa, and P. Zhang

    Management Science

    Issue:63(11)

    2017

    Pages: 3650-3653

  • The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior

    Dan Simunic, MinLei Ye and Ping Zhang

    Contemporary Accounting Research

    Issue:34(1)

    2017

    Pages: 7-38

  • Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards

    Dan Simunic, MinLei Ye, and Ping Zhang

    Journal of International Accounting Research

    Issue:14(2)

    2015

    Pages: 221-234

  • Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies be Attributed to Client Characteristics?

    With Alastair Lawrence and Miguel Minutti

    The Accounting Review

    Issue:86(1)

    2011

    Pages: 259-286

  • Contracting Framing and Individual Behavior: Experimental Evidence

    with Bryan Church and Theresa Libby

    Journal of Management Accounting Research

    Issue:Volume 20

    2008

    Pages: 153-168

  • What Affects the Market's Ability to Adjust for Optimistic Forecast Bias? Evidence From Experimental Asset Markets

    L. Ackert, B. Church, P. Zhang

    Journal of Economic Behavior and Organizations

    Issue:Vol. 66. No. 2

    2008

    Pages: 358-372

  • Banks' Level of Capitalization and their Lending Behaviour. With Robert Mathieu and Sean Robb

    L. Chu, R. Mathieu, S. Robb, P. Zhang

    Review of Quantitative Accounting and Finance

    Issue:Vol. 28, No. 2

    2007

    Pages: 147-162

  • Precision in Accounting Information, Financial Leverage and the Value of Equity

    with Glenn Feltham and Sean Robb

    Journal of Business Finance and Accounting

    Issue:Vol. 34, No. 7/8

    2007

    Pages: 1099-1122

  • The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance

    P. Zhang

    Contemporary Accounting Research

    Issue:Vol24, 2

    2007

    Pages: 631-654

  • Leadership Structure and the Value of Debt Contracts: Evidence from the Canadian Market

    R. Mathieu, S. Robb, P. Zhang

    The International Journal of Accounting

    Issue:Vol 41

    2006

    Pages: 119-140

  • What is in a name: An experimental examination of investment behavior

    L. Ackert, B. Church, P. Zhang

    Review of Finance

    Issue:9

    2005

    Pages: 281-304

  • Asset prices and informed traders' abilities: Evidence from experimental asset markets

    L. Ackert, B. Church and P. Zhang

    Accounting, Organizations and Society

    Issue:Vol.29. Issue 7

    2004

    Pages: 609-626

  • Discussion of 'Independence in Appearance and in Fact: An Experimental Investigation'

    Contemporary Accounting Research

    Issue:Vol. 20, No. 1, Spring

    2003

    Pages: pp. 115-119

  • Market Behaviour in the presnece of divergent and imperfect private information: experimental evidence from Canada, China, and the United States

    with L. Ackert and B. Church

    Journal of Economic Behavior and Organizations

    Issue:Vol. 47

    2002

    Pages: pp. 435-450

  • A Note on Capital Adequacy and the Information Content of Term Loans and Lines of Credit

    with P. Andre and R. Mathieu

    Journal of Banking and Finance

    Issue:Vol. 25

    2001

    Pages: pp. 431-44

  • Uncertain Litigation Cost and Seller Behaviour: Evidence From an Auditing Game

    with L. Ackert and B. Church

    Advances in Accounting

    Issue:Vol 18

    2001

    Pages: pp. 77-104

  • A bargaining Model of Auditor Reporting

    Contemporary Accounting Research

    Issue:Spring, Vol. 16, N0.1R

    1999

    Pages: pp. 167-84

  • Negotiations, Deadlines, and Auditing: Experimental Evidence

    with B. K. Church

    Journal of Economic Psychology

    Issue:Vol. 20, No. 4

    1999

    Pages: pp. 407-29

  • Pre-trial Settlement and Audit Value

    with Lynda Thoman

    The Accounting Review

    Issue:October

    1999

    Pages: pp. 473-91

  • The Auditor's Objectivity under a Negligence Liability System

    with Efrim Boritz

    Auditing: A Journal of Practice & Theory

    Issue:Supplement

    1999

    Pages: pp. 147-65

  • The Implication of Alternative Litigation Cost Allocation Systems for the Value of Audits

    with J. E. Boritz

    Journal of Accounting, Auditing, and Finance

    Issue:Vol 12, No. 4, Fall

    1997

    Pages: pp. 353-72

  • On Combining Evidence from Subpopulations into a Composite Conclusion

    J. E. Boritz, S. Aldersley, and P. Zhang

    Contemporary Accounting Research

    Issue:V10 No 1

    1993

    Pages: 227-45

Selected Publications - Case

  • Bach Music Inc.: Impact of Price Pressure, Capacity Constraints and a Special Order on Management Decision Making

    L. Chu, T. Libby, R. Mathieu, and P. Zhang

    Accounting Perspective, Forthcoming

Research and Teaching Interests

Teaches courses in financial accounting, managerial accounting and auditing. Research interests include auditor's independence, auditor liability, usefulness of analysts' forecasts, and bank's monitoring function.

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