Seminars topic: Does PCAOB auditing oversight improve information processing in executive contracting? This talk investigates this question by examining how oversight may influence valuation allowance decisions. The research draws on empirical data to evaluate whether increased audit scrutiny enhances the quality and transparency of accounting information used in managerial performance evaluation and compensation design.

Scholars Background: Nan Zhou is Professor and Head of the Accounting Department at the University of Cincinnati, holding the Norwood and Marjorie Geis Chair. He holds a PhD from the University of Minnesota, an MBA from Southern Illinois University, and a bachelor’s degree from Tsinghua University. His research on auditing, financial reporting, and corporate governance appears in top journals like The Accounting Review. He relaunched the Accounting PhD Program (2019), leads UC’s Online BBA-Accounting launch (2025), and organized the 2024 JAAF ESG Symposium. He edits Asian Review of Accounting and other journals, and has received the Lindner Research Excellence and Corning Awards.

Time and Location: 1:25 PM, 29 May · Room A203, School of Management

Language: EN & CN