Professor C.S. Agnes Cheng is the Dale Looper Chair in Accounting in the Price College of Business. Before joining the University of Oklahoma, she was a chair professor and head of the School of Accounting and Finance at the Hong Kong Polytechnic University. She earned a Ph.D. in accountancy from the University of Illinois at Urbana-Champaign.
Cheng has taught at the University of Houston and Louisiana State University and has been a visiting scholar at the University of Arkansas and the Securities and Exchange Commission. Her research focuses on empirical financial accounting, and she has published extensively, including a research monograph (Studies in Accounting Research No. 29, published by the American Accounting Association). Her work has appeared 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.
Cheng has served on numerous editorial boards, including The Accounting Review and Contemporary Accounting Research. She is currently an editor for Journal of Business Finance and Accounting, Journal of Accounting, Auditing and Finance (conference), and Journal of International Accounting Research. She also serves as an associate editor for Journal of Financial Stability and as a senior track editor for China Accounting and Finance Review.
In addition to her academic contributions, Cheng has provided key services for professional accounting organizations, including serving as president of CAPANA and vice president – international for the American Accounting Association.
Huang, W., Fu, J., Jiao, J., and Cheng, C. S. A., forthcoming. "Strategic use of numeric volume in 10-K reports." Journal of Accounting, Auditing & Finance.
Huang, Y., Sun, D., Yu, Y., and Cheng, C. S. A., 2021. "Geographic location of audit committee chairs and accruals quality: Evidence from China." Review of Quantitative Finance and Accounting, forthcoming.
Kim, J., Rhee, M., Zhou, J., and Cheng, C. S. A., 2021. "Time orientation in languages and tax avoidance." Journal of Business Ethics, published online July 12, 2021.
Chang, H., Chen, X., Zhou, N., and Cheng, C. S. A., 2021. "Certification of audit committee effectiveness: Evidence from a one-time regulatory event in China." Journal of International Accounting Research, published online May 14, 2021.
Chen, Y., Li, S., Zhao, J., and Cheng, C. S. A., 2021. "The monitoring role of media: Evidence from earnings management." Journal of Business Finance and Accounting, 48(3–4), 533–563.
Huang, W., Fu, J., Jiao, J., and Cheng, C. S. A., forthcoming. "Strategic use of numeric volume in 10-K reports." Journal of Accounting, Auditing & Finance.
Huang, Y., Sun, D., Yu, Y., and Cheng, C. S. A., 2021. "Geographic location of audit committee chairs and accruals quality: Evidence from China." Review of Quantitative Finance and Accounting, forthcoming.
Kim, J., Rhee, M., Zhou, J., and Cheng, C. S. A., 2021. "Time orientation in languages and tax avoidance." Journal of Business Ethics, published online July 12, 2021.
Chang, H., Chen, X., Zhou, N., and Cheng, C. S. A., 2021. "Certification of audit committee effectiveness: Evidence from a one-time regulatory event in China." Journal of International Accounting Research, published online May 14, 2021.
Chen, Y., Li, S., Zhao, J., and Cheng, C. S. A., 2021. "The monitoring role of media: Evidence from earnings management." Journal of Business Finance and Accounting, 48(3–4), 533–563.
Bartov, E., Wu, H., and Cheng, C. S. A., 2021. "Overbidding in mergers and acquisitions: An accounting perspective." The Accounting Review, 96(2), 55–79.
Guo, P., Weng, C. H., Wu, Q., and Cheng, C. S. A., 2021. "Innovation and corporate tax planning: The distinct effects of patents and R&D." Contemporary Accounting Research, 38(1), 621–653.
Wang, K., Xu, Y., Zhang, N., and Cheng, C. S. A., 2020. "The impact of revealing auditor partner quality: Evidence from a long panel." Review of Accounting Studies, 25, 1475–1506.
Chu, K., Ohlson, J., and Cheng, C. S. A., 2020. "Analyst forecasts: Sales and profit margins." Review of Accounting Studies, 25(1), 54–83.
Sun, W., Ye, K., Zhang, N., and Cheng, C. S. A., 2020. "The real effect of auditing on promoting exports: Evidence from private firms in emerging markets." Management Science, 66(4), 1509–1782.
The University of Oklahoma Michael F. Price College of Business has experienced significant growth over the past five years, becoming OU’s second-largest college with over 5,800 students. The college offers highly ranked undergraduate, master’s, executive and doctoral programs across six academic divisions. More information is available at price.ou.edu
