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Associate Professor

University of Central Oklahoma


Yinghong (Ying) Zhang currently teaches accounting I, accounting II, and intermediate accounting I courses at the University of Central Oklahoma. Her research interests include audit quality, earnings management, internal control weakness, bank loan contracting, corporate debts, corporate governance, and accounting education. She has published multiple articles in peer-reviewed academic journals. She has also presented papers at regional, national and international conferences. She participates in UCO’s transformative learning activities by supervising students who earn RCSA grants.

Education and Certifications

  • Ph.D., Accounting, Temple University
  • M.Acc., University of Oklahoma
  • M.Phil., Accounting, Chinese University of Hong Kong
  • B.A., Finance and Accounting, Peking University


  • Assistant professor of accounting, Rensselaer Polytechnic Institute
  • Staff accountant, Biorite Nutritionals, L.L.C.

Classes Taught

  • Accounting I: ACCT2113
  • Accounting II: ACCT2133
  • Intermediate Accounting I: ACCT3213

Research, Published Work, and Scholarly Activities

  • Walker, E., Hora, B., Zhang, Y. (2018). Effectiveness of Cost Accounting Education. American Accounting Association Annual Meeting and Southwest Regional Meeting.
  • Zhang, Y., Swanson, Z. (2018). Do Covenant Violations Affect Audit Report Timeliness? International Journal of Accounting, Auditing and Performance Evaluation, 14(1), 1-23.
  • Zhang, Y., Sun, F., Xian, C. (2017). Does Auditor Industry Expertise Affect Bank Loan Costs? Managerial Auditing Journal, 32(3), 295-324.
  • Xian, C., Sun, F., Zhang, Y. (2015). Book-tax differences: Are they affected by equity-based compensation? Accounting Research Journal, 28(3), 300-318.
  • Sun, F., Xian, C., Zhang, Y., (2015). CEO Inside Debt and the Maturity Structure of Corporate Debt. Advances in Quantitative Analysis of Finance and Accounting, 13(4), 225 - 251.
  • Zhang, Y., Francis, B., Ren, N., Zhu, Y. (2014). Going-Concern Opinions, Corporate Control, Executive Compensation and Management Turnover. American Accounting Association Annual Meeting and Auditing Section Midyear Meeting.
  • Zhang, Y., Xian, C. (2014). Auditor Reports, Audit Fees, and CEO Compensation. International Journal of Economics and Finance, 6(9), 1-10.
  • Zhang, Y. (2014). The Impact of Auditor Changes on CEO Compensation. International Journal of Economics and Finance, 6(1), 1-15.
  • Zhang, Y., Francis, B., Hasan, I., Ren, N. (2013). Going Concern Opinions and Bank Loan Contracting. American Accounting Association Annual Meeting.
  • Zhang, Y. (2009). The Relationship between Audit Quality and Classification Shifting. American Accounting Association Annual Meeting.
  • Krishnan, J., Rama, D., Zhang, Y. (2008). Costs to Comply with SOX Section 404. Auditing: A Journal of Practice & Theory, 27(1), 169-186.

Professional and Community Involvement

  • Oklahoma Business Ethics Consortium, since 2018.


I spend most of my free time to be with my family and take care of my son. If I have extra time, I like to jog, read books, listen to music, and watch movies.

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