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

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

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, Forthcoming.

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