Haiyan   Zhou

Professor  

Phone: (956) 665-3334
Email: haiyan.zhou@utrgv.edu

Dr. Haiyan Zhou

Dr. Haiyan Zhou is a Professor of Accounting in the Department of Accounting and Business Law at The University of Texas-Pan American. Her teaching and research interests are in international accounting, financial accounting, and auditing. Some of her recent publications can be found in the International Journal of Accounting, Journal of Accounting and Public Policy, Auditing: a Journal of Theory and Practice, Journal of Contemporary Accounting and Economics, Journal of International Financial Management and Accounting, Journal of Economics and Finance, International Journal of Services and Standards, International Journal of Electronic Finance, Review of Business Research, and in the proceedings of international and national conferences. She serves as Editor-in-Chief of Asian Review of Accounting and also on the Editorial Board of the Journal of International Accounting, Auditing, and Taxation, and that of Review of Accounting in Emerging Markets.

  • Areas of Expertise

    • Accounting information in capital markets; Accounting information in emerging markets; Auditing
  • Education

    • PhD, Business Administration, Temple University, 2003
    • Master of Economics, Accounting, Xiamen University, 1997
    • BEcon, Accounting, Nankai University, 1994
  • Currently Teaching

    ACCT 6310 01 - Auditing:
    Syllabus
    Course Evaluations
    Textbooks




Selected Publications


  • Haiyan Zhou. ed. Accounting in China. No. Routledge, September 2018: 298.

  • Haiyan Zhou, H Sami, and P Gupta. "Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404," Journal of Accounting, Auditing and Finance 33, no. 2 (April (2nd Quarter/Spring) 2018): 200-227.

  • Haiyan Zhou, Stephen Owusu-Ansah, and A. Maggina. "Board Characteristics, Audit Committee and Firm Performance: Evidence from Greece," Elsevier 31, no. C (March 2018): 20-36.

  • Haiyan Zhou, H. Chen, and Z. Cheng. "Internal Control, Firm Life Cycle and Firm Performance," International Finance Review Forthcoming, (October (4th Quarter/Autumn) 2016).

  • Haiyan Zhou, Heibatollah Sami, and Parveen Gupta. "Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404?," No. Sage Publications Online, (September 2016).

  • Haiyan Zhou, S. Owusu-Ansah, and A. Maggina. "Board Characteristics, Audit Committee and Firm Performance: Evidence from Greece," New York City: The American Accounting Association (AAA) Annual Conference 2016, August 2016.

  • Haiyan Zhou, J. Fang, and H. Sami. "Do Auditors strive to Improve Audit Quality after Sanctions? Evidence from an Emerging Market," New York City: The American Accounting Association (AAA) Annual Conference 2016, August 2016.

  • Haiyan Zhou, G. Zhang, and C. Kwon. "Monetary Policy, Social Capital, and Corporate Investment Decisions," New York City: The American Accounting Association (AAA) Annual Conference 2016, August 2016.

  • Haiyan Zhou, C. Kwon, and D. Jackson. "AACSB’s Accreditation Eligibility Amendment and Research Productivity of Accounting Faculty: A Study on the Past Decade," Maastricht: The European Accounting Association (EAA) Annual Conference 2016, May 2016.

  • Haiyan Zhou, H. Sami, and J. Fang. "Do Auditors strive to Improve Audit Quality after Sanctions? Evidence from an Emerging Market," Maastricht: The European Accounting Association (EAA) Annual Conference 2016, May 2016.



Selected Grants and Fellowships


  • Haiyan Zhou. Economic Consequences of Cross-listings, University of Texas Pan American, $3,300.00 (September 2004 - August 2005)



Selected Presentations


  • Haiyan Zhou, Heibatollah Sami, Parveen Gupta, "COSO 2013 Internal Control Framework for SOX 404 Compliance and Information Asymmetry in U.S. Capital Markets ," The American Accounting Association (AAA) Annual Conference 2018, The American Accounting Association (AAA), Washington DC (August 2018)

  • Haiyan Zhou, Tingyong Zhong, "Business Strategy and cost stickness under different management expectation and institutional perspective ," The European Accounting Association (EAA) Annual Congress 2018, The European Accounting Association (EAA), Milan Italy (May 2018)

  • Haiyan Zhou, Heibatollah Sami, Parveen Gupta, and Kevin Lam. "Diversity and Firm financial and non-financial performance," University of Manitoba Accounting Research Symposium, University of Manitoba and Manitoba CPA society, Manitoba, Canada (May 2018)

  • Haiyan Zhou, Heibatollah Sami, Parveen Gupta, and Kevin Lam. "Do Religion And Politics Impact Corporate Workforce Diversity Policy? ," The American Accounting Association (AAA) Annual Conference 2017, The American Accounting Association (AAA), San Diego (August 2017)

  • Haiyan Zhou, Jun Shao, Na Gong, and Junzi Zhang. "The Economic Consequences of Compensation Regulation and Its Contagion Effect: Evidence From China," The American Accounting Association (AAA) Annual Conference 2017, The American Accounting Association (AAA), San Diego (August 2017)

  • Haiyan Zhou, Guiru Hua, and Chad Kwon. "Market Sentiment, Policy Uncertainty, and Corporate Investment: Evidence from Obama’s Affordable Care Act. Notes: Dr. Hua was a visiting scholar from East China University of Science and Technology in 2016.," European Accounting Association Annual Congress, European Accounting Association, Valencia Spain (May 2017)

  • Haiyan Zhou, Heibatollah Sami, Parveen Gupta, and Kevin Lam. "Do Religion And Politics Impact Corporate Workforce Diversity Policy? ," The European Accounting Association (EAA) Annual Congress 2017, The European Accounting Association (AAA), Valencia, Spain (May 2017)

  • Haiyan Zhou, Jun Shao, Na Gong, and Junzi Zhang. "The Economic Consequences of Compensation Regulation and Its Contagion Effect: Evidence From China," The European Accounting Association (EAA) Annual Congress 2017, The European Accounting Association (EAA), Valencia, Spain (May 2017)

  • Haiyan Zhou, A. Maggina, and S. Owusu-Ansah. "Board Characteristics, Audit Committee and Firm Performance: Evidence from Greece," The American Accounting Association (AAA) Annual Conference 2016, The American Accounting Association (AAA), New York City (August 2016)

  • Haiyan Zhou, D. Yang, and H. Chen. "Does Internal Control Lead to Excessive Risk-Aversion? - Evidence from Cash Policy of Chinese Listed Firm ," The European Accounting Association (EAA) Annual Conference 2016, The European Accounting Association (EAA), Maastricht, Netherland (May 2016)

Current Courses

ACCT 6310 01 - Auditing:
Syllabus
Course Evaluations
Textbooks

Previous Courses