Agnes Cheng

Professor C.S. Agnes Cheng is the Dale Looper Chair in Accounting in the Price College of Business. She was the Chair Professor and Head at the School of Accounting and Finance, the Hong Kong Polytechnic University before joining the University of Oklahoma. She obtained her Doctor of Philosophy degree in Accountancy from University of Illinois at Urbana-Champaign, USA. She has taught at University of Houston and Louisiana State University; and has visited University of Arkansas and Securities and Exchange Commission as a Visiting Scholar. Prof. Cheng's current research interest focuses on empirical financial accounting research. She published numerous articles including a research monograph (Studies in Accounting Research #29, published by American Accounting Association). She has publications in Journal of Accounting Research, The Accounting Review, Journal of Financial Economics, Decision Sciences, Review of Economics and Statistics, Journal of International Business Studies, Journal of Business, Finance and Accounting, Auditing, A Journal of Practice and Theory, Accounting and Business Research, and Journal of Management Accounting Research. She has served on numerous editorial boards including The Accounting Review and the Contemporary Accounting Research. She is currently serving as Editor for Journal of Business Finance and Accounting, Journal of Accounting, Auditing and Finance (conference), Journal of International Accounting Research, Associate Editor for Journal of Financial Stability; and as Senior Track Editor for China Accounting and Finance Review. Prof. Cheng has also provided key services for several accounting organizations including President for CAPANA and Vice President – International for AAA.

PhD in Accountancy, University of Illinois at Urbana-Champaign

• “Strategic Use of Numeric Volume in 10-K reports", Journal of Accounting, Auditing & Finance, forthcoming (with W. Huang, J. Fu and J. Jiao).
•  “Geographic Location of Audit Committee Chairs and Accruals Quality: Evidence from China”, Review of Quantitative Finance and Accounting, 2021 forthcoming (with Y. Huang, D. Sun and Y. Yu).
• “Time Orientation in Languages and Tax Avoidance”, Journal of Business Ethics, published online 12 Jul 2021 (with J. Kim, M. Rhee and J. Zhou).
• “Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China”, Journal of International Accounting Research, published online May 14, 2021 (with H. Chang, X. Chen and N. Zhou).
• “The Monitoring Role of Media: Evidence from Earnings Management”, Journal of Business, Finance and Accounting, 2021, 48(3-4): 533-563 (with Y. Chen, S. Li, and J. Zhao).
•  “Overbidding in Mergers and Acquisitions: An Accounting Perspective”, The Accounting Review, March 2021, 96(2): 55-79 (with E. Bartov and H. Wu).
•  “Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D”, Contemporary Accounting Research, March 2021, 38(1): 621-653 (with P. Guo, C.H. Weng and Q. Wu).
• “The Impact of Revealing Auditor Partner Quality: Evidence from a Long Panel”, Review of Accounting Studies, 2020, 25: 1475-1506 (with K. Wang, Y. Xu and N. Zhang).
• “Analyst Forecasts: Sales and Profit Margins”, Review of Accounting Studies, 2020, 25(1): 54-83 (with K. Chu and J. Ohlson).
• “The Real Effect of Auditing on Promoting Exports: Evidence from Private Firms in Emerging Markets”, Management Science, April 2020, 66(4): 1509-1782 (with W. Sun, K. Ye and N. Zhang). ABDC