Frank Zhou

• Edwige Cheynel and Frank Zhou (2024), Auditor tenure and misreporting: Evidence from a two-sided dynamic oligopoly model, Management Science, 70 (8), pp. 5557-5585.
• Edwige Cheynel, Davide Cianciaruso, Frank Zhou (2024), Fraud power laws, Journal of Accounting Research, 62 (3), pp. 833-876.
• Zhihui Gu, Wei Sun, Frank Zhou (2024), Cultural origin and minority shareholder expropriation: Historical evidence, Journal of Accounting Research, 62 (1), pp. 181-228.
• Heng Geng, Cheng Zhang, Frank Zhou (2023), Financial reporting quality and myopic investments: Theory and evidence, The Accounting Review, 98 (6), pp. 223-251.
• Demetrios Papakostas, P. Richard Hahn, Jared Murray, Frank Zhou, Joseph Gerakos (2023), Do forecasts of bankruptcy cause bankruptcy? A machine learning sensitivity analysis, The Annals of Applied Statistics, 17 (1), pp. 711-739.
• Ed deHaan, Nan Li, Frank Zhou (2023), Financial reporting and employee job search, Journal of Accounting Research, 61 (2), pp. 571-617.
• Christopher Armstrong, Allison Nicoletti, Frank Zhou (2022), Executive stock options and systemic risk, Journal of Financial Economics.
• Paul Fischer, Chongho Kim, Frank Zhou (2022), Disagreement about fundamentals: Measurement and consequences, Review of Accounting Studies, 27 (), pp. 1423-1456.
• Frank Zhou (2021), Disclosure dynamics and investor learning, Management Science, 67 (6), pp. 3429-3446.
• Jacquelyn Gillette, Delphine Samuels, Frank Zhou (2020), The effect of credit ratings on disclosure: Evidence from the recalibration of Moody’s municipal ratings, Journal of Accounting Research, 58 (3), pp. 693-739.

Past Courses

• ACCT1010 - Acct & Financial Report

  This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, present value, and long term liabilities. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.

• ACCT6110 - Financial Accounting

  The objective of this course is to provide an understanding of financial accounting fundamentals for prospective consumers of corporate financial information, such as managers, stockholders, financial analysts, and creditors. The course focuses on understanding how economic events like corporate investments, financing transactions and operating activities are recorded in the three main financial statements (i.e., the income statement, balance sheet, and statement of cash flows). Along the way, students will develop the technical skills needed to analyze corporate financial statements and disclosures for use in financial analysis, and to interpret how accounting standards and managerial incentives affect the financial reporting process. This course is recommended for students who want a more in-depth overview of the financial accounting required for understanding firm performance and potential future risks through analysis of reported financial information, such as students intending to go into security analysis and investment banking.

• ACCT9400 - Research in Acct I

  This is Part I of a theoretical and empirical literature survey course covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency.

• ACCT9410 - Research in Acct II

  This is Part II of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

• ACCT9430 - Research in Acct Iv

  This is Part IV of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

• Arnold Zellner Doctoral Prize, 2015
• Jennifer Jones PhD Fellowship, 2015
• Chicago Booth PhD Student Fellowship, 2015
• ErnieWish Fellowship, 2011
• CentER Graduate Student Scholarship, Tilburg University, 2011
• Nankai University Scholarship, 2009

Knowledge @ Wharton

• Why Bond Yields Are Warning Washington, Knowledge @ Wharton - 08/28/2026
• Archer Roose Is Making Canned Wine Mainstream, Knowledge @ Wharton - 08/27/2026
• The Bond Market Is Losing Confidence in the Fed, Knowledge @ Wharton - 08/26/2026
• College Football’s New Power Structure, Knowledge @ Wharton - 08/26/2026
• Building Brain Capital: Why Early Childhood Education Shapes the Future Workforce and Economy, Knowledge @ Wharton - 08/24/2026
• What I’ve Learned: Kenneth Shropshire, Knowledge @ Wharton - 08/24/2026
• When Food Safety Becomes the Family’s Responsibility, Knowledge @ Wharton - 08/21/2026
• How Data Changed MLB Pitching, Knowledge @ Wharton - 08/19/2026
• Should AI Companies Be Supervised Like Banks?, Knowledge @ Wharton - 08/19/2026
• Want More Women Candidates? Ask Employees for More Referrals, Knowledge @ Wharton - 08/18/2026