University of Southern California

Jieying Zhang
Assistant Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

PhD, Massachusetts Institute of Technology; MS, Northwestern University; MS, BS, Peking University


Jieying Zhang conducts research in the broad area of empirical financial accounting, with a current focus on accounting conservatism, the use of accounting information by debt holders (banks and bondholders), and auditor reputation. Professor Zhang's research has been published in the Journal of Accounting and Economics and Journal of Accounting Research.


Are credit raters misled by earnings management? Evidence from credting watch downgrades 2013
Cross-listed bonds and rating conservatism 2013
Affiliated bankers on board and conservative accounting 2013
Accrual quality, bond liquidity, and cost of debt 2013
A Review of Archival Auditing Research 2013
Are rating agencies misled by earnings management? Evidence from credit watch resolutions 2012
An investigation of the role of accounting in the credit watch process 2011
U. S. Cross-Listing, Rating Conservatism, and the Cost of Debt 2011
Earnings quality, information asymmetry, and the stock return 2011
The impact of financial covenants on the use of accounting conservatism in debt contracting: International evidence 2009
Conservatism and litigation risk 2009