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Yinqi Zhang

Associate Professor Department of Accounting and Taxation

Yinqi Zhang is an Associate Professor in Accounting at the Kogod School of Business of American University. Her main research interest is in the determinants of audit quality and the impacts of regulatory policies on audit quality. Her work has been published in Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, and Journal of Accounting and Public Policy. She has taught introductory and intermediate financial accounting and introductory managerial accounting in the past.


Ph.D., Accounting, Temple University; M.S., Economics, Tsinghua University, Beijing, China; B.S., Accounting, Tsinghua University, Beijing, China

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KSB - Accounting
Kogod - 220
M 3:00-5:00pm T 10:30am-12:30pm
Contact Info
(202) 885-3305

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For the Media
To request an interview for a news story, call AU Communications at 202-885-5950 or submit a request.


Scholarly, Creative & Professional Activities

Selected Publications

The importance of audit quality to group-affiliated firms (with Junxiong Frang, Jeffery Pittman and Yuping Zhao); Contemporary Accounting Research, forthcoming.

Investor perceptions of the earnings quality consequences of hiring an affiliated auditor (with William Baber and Jagan Krishnan); Review of Accounting Studies, 2014, Volume 19 (1): 69-102.

The Informational Role of Targets’ Auditors in Corporate Takeovers (with Yuan Xie and Han Yi); conditionally accepted by Auditing: A Journal of Practice and Theory.

Takeover Protection and Managerial Myopia: Evidence from Real Earnings Management (with Yijiang Zhao, Kung H. Chen, and Michael Davis); Journal of Accounting and Public Policy, 2012, Volume 31 (1): 109-135.

Triennially Inspected Audit Firms and their Reporting Decisions for Financially Distressed Clients (with Audrey Gramling and Jayanthi Krishnan); Auditing: A Journal of Practice and Theory, 2011, Volume 30 (3): 59-79.

Non-audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras (with Jayanthi Krishnan and Nancy Lixin Su); Auditing: A Journal of Practice and Theory, 2011, Volume 30 (3): 103-123.

National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties (with Yuan Xie and Jian Zhou); forthcoming in International Journal of Auditing.

Effect of R&D Investments on Persistence of Abnormal Earnings (with Sharad Asthana), Review of Accounting and Finance, 2006, Volume 5 (2): 124-139.

Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report (with Jagan Krishnan), Auditing: A Journal of Practice and Theory, Supplement 2005, Volume 24 (Supplement): 115-138.

Does the Provision of Non-Audit Services Affect Investor Perceptions of Auditor Independence? (with Jayanthi Krishnan and Heibatollah Sami), Auditing: A Journal of Practice and Theory, November 2005, Volume 24 (2): 111-135.