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A two-step representation of accounting measurement

Gao, Pingyang - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 861-866

Persistent link: https://www.econbiz.de/10010244051

Accounting manipulation, peer pressure, and internal control

Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 127-151

Persistent link: https://www.econbiz.de/10012015060

Mark-to-market, loan retention, and loan origination

Bleck, Alexander; Gao, Pingyang - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 83-107

Persistent link: https://www.econbiz.de/10014234200

The economic consequences of expanding accounting recognition

Li, Wei; Liang, Pierre Jinghong; Wen, Xiaoyan - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 231-257

Persistent link: https://www.econbiz.de/10012169906

Accounting Manipulation, Peer Pressure, and Internal Control

Gao, Pingyang - 2017

We study firms' investment in internal control to reduce accounting manipulation. We first show the peer pressure for manipulation: one manager manipulates more if he suspects reports of peer firms are more likely to be manipulated. As a result, one firm's investment in internal control has a...

Persistent link: https://www.econbiz.de/10012969458