Faculty Advances Accounting Research with Impactful Insights

Angela Zhou, Ph.D, an Assistant Professor of Accounting at Bowling Green State University is gaining recognition for her impactful research. Since June, Dr. Zhou has had four articles accepted that tackle key financial topics shedding light on crucial aspects of financial reporting, regulatory interventions, mergers and acquisitions, and the role of lender monitoring with an additional article forthcoming. Her endeavors are expanding the boundaries of knowledge and offering valuable insights with potential societal and policy implications contributing to BGSU’s core belief of creating public good through research.

Further establishing her place as one of the leading innovators in the field, one of her recent articles on regulatory spillover is accepted by a journal rated on the Financial Times 50 list. In her study "Regulatory Spillover Effects in OTC Markets," Zhou and her team explore how regulatory actions affect fraud in less regulated stock markets. Their findings reveal SEC interventions to deter fraud in these markets and provide valuable feedback to regulators. 

Zhou's work continues to impact regulators as she touches on "The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness." This study reveals that whistleblowing not only affects targeted firms but also influences their industry peers, leading to improved financial reporting behavior across the field, supporting the work of regulators and auditors.

Collaborating with other researchers, Zhou delves into "Hastily Announced: Mergers and Acquisitions with Pledging Shareholders." This research focuses on understanding the relationship between pledge controlling shareholders and prematurely announcing M&A deals due to pressure. The study uncovers the motivations behind this behavior and its impact on firm value providing useful policy implications. In the realm of lender monitoring, Zhou's collaborative effort results in "The Governance Role of Lender Monitoring: Evidence from Borrowers' Tax Planning." The research explores how lenders' oversight impacts borrowers' tax planning strategies, outlining four metrics for lender monitoring.

In her most recent article, Zhou and her co-authors address how corporate social responsibilty (CSR) of firm headquarters is impacted by geographical location, examining non-urban settings. The team shares how financial resources, public monitoring, and social capital effect the relationship between firm location and willingness to contribute to CSR performance of these non-urban firms.  

Zhou's research is not only advancing knowledge in the field but is also providing practical insights for regulators, auditors and investors that will help create better business practices. Dr. Zhou is shaping the field of accounting and providing real-world implications to improve our world.
 

Cazier,R., Huang,J., Zhou,F (2023).Regulatory Spillover Effects in OTC Markets. Review of Accounting Studies, ABS 4, Financial Times 50

Hou, X., Shen, Y.,Xing, J., and Zhou F (2023).Hastily Announced: Mergers and Acquisitions with Pledging Shareholders. Journal of Financial Stability, ABS 3

Zhou,F., Shen,Y.,Patre,T (2023).The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness. Accounting Horizons. ABS 3

Zhou, F., Shao, P., Xie, F., & Huang, J. (2023). The governance role of lender monitoring: Evidence from Borrowers' tax planning. Advances in Accounting, 63, 100679. ABS 2

Zhou,F., Dai, T.,Shen, y.,Ke, Y., and Yang, L (2023). Geographic Location and Corporate Social Responsibility: Urban versus Non-Urban Firms. Applied Economics, ABS 2