Guojin Gong

Associate Professor of Accounting
Department: Accounting
Office: 358 Business Building
Phone: 814-863-7055
Fax: 814-863-8393
E-mail: gug3@psu.edu
Member of Faculty Since: 2005


Introduction

Professor Gong's research interests are in financial disclosure and corporate governance.  Her current research employs empirical-archival analysis to investigate two important types of financial disclosure: reporting of corporate earnings and voluntary disclosure, and two main corporate governance mechanisms: executive compensation and corporate boards.  Her teaching interests include financial statement analysis and equity valuation.

Professor Gong is a member of the American Accounting Association and American Finance Association.


Expertise

Financial reporting
Voluntary disclosure
Executive compensation
Corporate governance


Publication List

Divya Anantharaman, Vivian Fang, and Guojin Gong, "Inside debt and the design of corporate debt contracts", Management Science, forthcoming, pp..

Guojin Gong, Laura Li, and Ling Zhou, "Earnings non-synchronicity and voluntary disclosure", Contemporary Accounting Research, Forthcoming, pp..

Guojin Gong, Bin Ke, and Yong Yu, "Home country investor protection, ownership structure and cross-listed firms’ compliance with SOX-mandated internal control deficiency disclosures", Contemporary Accounting Research, 30 (4), pp. 1490-1523.

Guojin Gong, Laura Li, and Jeff Wang, "Serial correlation in management earnings forecast errors", Journal of Accounting Research , 49 (3), pp. 677-720.

Guojin Gong, Laura Li, and Jae Yong Shin, "Relative performance evaluation and related peer groups in executive compensation contracts", The Accounting Review , 86 (3), pp. 1007-1043.

Guojin Gong, Laura Li, and Hong Xie, "The association between management earnings forecasts errors and accruals", The Accounting Review , 84 (2), pp. 497-530.

Daniel Collins, Guojin Gong, and Haidan Li, "Corporate governance and backdating of executive stock options", Contemporary Accounting Research , 26 (2), pp. 403-445.

Guojin Gong, Henock Louis, and Amy Sun, "Earnings management, lawsuits, and stock-for-stock acquirers? market performance", Journal of Accounting and Economics , 46 (1), pp. 62-77.

Guojin Gong, Henock Louis, and Amy Sun, "Earnings management and firm performance following open-market repurchase", Journal of Finance , 63 (2), pp. 947-986.

Daniel Collins, Guojin Gong, and Paul Hribar, "Investor sophistication and the mispricing of accruals", Review of Accounting Studies , 8 (2-3), pp. 251-276.


Education

Ph.D., Accounting, University of Iowa,  2005 
M.A., Economics, Washington University in St. Louis,  2000 
B.A., Economics, Peking University (P.R.CHINA),  1997 


Courses

ACCTG 471, Intermediate Accounting I
ACCTG 501 , Research Methodology