Contact

238 Mervis Hall
mfeng@katz.pitt.edu
412-624-1347

Research Interests

• Management forecasts
• Analyst forecasts
• Accounting misstatement
• Internal control over financial reporting

Degrees

• PhD, University of Michigan, 2005
• MA, Renmin University, 1997

Recent Publications

“Prosocial CEOs, Corporate Policies, and Firm Value” with Weili Ge, Zhejia Ling and Wei Ting Loh. Review of Accounting Studies, March 2023.

“Restating Internal Control Reports following Financial Statement Restatements: Determinants and Consequences” with Chan Li, Kannan Raghunandan and Lili Sun. Contemporary Accounting Research, March 2022.

“Tacit Collusion and Voluntary Disclosure: Theory and Evidence from the U.S. Automotive Industry” with Jeremy Bertomeu, John Harry Evans and Yung-Fang Tseng.  Management Science, March 2021.

“Family Entrenchment and Internal Control: Evidence from S&P 1500 Firms” with Xia Chen and Chan Li.  Review of Accounting Studies, March 2020.

“Points to Consider When Self-Assessing Your Empirical Accounting Research” with Harry Evans, Vicky Hoffman, Don Moser and Wim A. Van der Stede, Contemporary Accounting Research, September 2015.

“Does Ineffective Internal Control over Financial Reporting Affect a Firm’s Operations? Evidence from Firms’ Inventory Management” with Chan Li, Sarah McVay and Hollis Skaife, The Accounting Review, March 2015.

“Are Auditors Professionally Skeptical? Evidence from Auditors’ Going-concern Opinions and Management Earnings Forecasts” with Chan Li, Journal of Accounting Research, December 2014.

“Why do CFOs Become Involved in Material Accounting Manipulations?” with Weili Ge, Shuqing Luo and Terry Shevlin, Journal of Accounting and Economics, February 2011.

“Once Bitten, Twice Shy: The Relation between Outcomes of Earnings Guidance and the Provision of Subsequent Guidance” with Adam Koch, The Accounting Review, November 2010,

“Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts” with Sarah McVay, The Accounting Review, September 2010.

“Internal Control and Management Guidance” with Chan Li and Sarah McVay, Journal of Accounting and Economics, December 2009.

“Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management” with Jeff Gramlich and Sanjay Gupta, The Accounting Review, November 2009.

“Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance” with Carol Anilowski and Douglas Skinner, Journal of Accounting and Economics, September 2007.

Recent Working Papers

“Voluntary Disclosures Regarding Open Market Repurchase Programs” with Leonce Bargeron, Alice Bonaime, William Docimo and Shawn Thomas.

“Management Forecasts and Macroeconomic Information” with Lian Fen Lee and Benda Yin.  

“Do Auditors Learn from the Stock Prices of Their Clients? Evidence from Audit Adjustment of the Pre-audited Earnings” with Chan Li and Ting Luo. 

“Prosocial CEOs and Accounting Information Quality” with Weili Ge, Zhejia Ling and Wei Ting Loh. 

“Proprietary Costs and Management Forecasts: Empirical Evidence from Information Redaction of IPO Firms” with Ioannis Floros, Shane A. Johnson and Zhejia Ling. 

“Management Forecasts and Liquidity Provision by Individual Investors: Evidence from Fire Sales by Mutual Funds” with Guojin Gong, Yuan Xie and Yue Zhang.

“Does altruistic behavior lead to positive career outcomes?” with Weili Ge, Zhejia Ling and Wei Ting Loh.

Center Affiliation

Katz

Academic Area

Accounting