Rotman School of Management

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Ping Zhang

Rotman School of Management, University of Toronto

    Ping Zhang

    Professor of Accounting  

    Degrees: PhD, University of Waterloo
    MAcc, University of Waterloo
    MA, Nankai University
    BSc, Nankai University
    Email: Send an email to Ping Zhang


    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

    • Auditor Tenure and Quality of Financial Reporting; L. Chu, J. Dai, and P. Zhang; Journal of Accounting, Auditing and Finance; Forthcoming
    • Informed Traders' Performance and the Information Environment: Evidence From Experimental Asset Markets; Lucy Ackert, Bryan Church, Ping Zhang; Accounting, Organization, and Society; Forthcoming
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • Pre-trial Settlement and Audit Value; with Lynda Thoman; The Accounting Review; Issue: October; 1999; Pages: pp. 473-91
    • Negotiations, Deadlines, and Auditing: Experimental Evidence; with B. K. Church; Journal of Economic Psychology; Issue: Vol. 20, No. 4; 1999; Pages: pp. 407-29
    • A bargaining Model of Auditor Reporting; Contemporary Accounting Research; Issue: Spring, Vol. 16, N0.1R; 1999; Pages: pp. 167-84
    • 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

    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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