Mei Cheng

Associate Professor of Accounting

Degrees

Ph.D., in Accouting, University of Southern California, 2006

Areas of Expertise

  • Financial Reporting and Capital Markets
  • Market Intermediaries
  • Economic Consequences

Courses

ACCT 451, Analysis of Financial Statements
ACCT 525, Accounting Theory and Institutions

Publications

  • “The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates” (with D. Bens and M. Neamtiu), forthcoming, The Accounting Review,January 2016

  • “Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?(with D. Dhaliwal and Y. Zhang), Journal of Accounting & Economics, Vol. 56, July 2013 (lead article)

  • “Asset Securitization, Securitization Recourse and Information Uncertainty” (with D. Dhaliwal and M. Neamtiu), The Accounting Review, Vol. 86, No. 2, 2011

  • An Empirical Analysis of Changes in Credit Rating Properties: Timeliness and Stability” (with M. Neamtiu), Journal of Accounting & Economics, Vol. 47, March2009

  • Analyst Following and Credit Ratings” (with K.R. Subramanyam), Contemporary Accounting Research, Vol. 25, Winter 2008

Working Papers

  • “Banks’ Accounting Conservatism and Credit Rating Differences”(with L. Cheng and S. Bonsall)

  • “Bank Auditor Information Transfer and Audit Quality(with L. Cheng, D. Dhaliwal and S. Kaplan

  • Earnings Smoothing and Future Cash Flow Volatility (with L. Li)

  •  “Earnings Guidance and Managerial Myopia” (with K.R. Subramanyam and Y. Zhang)

  • “Analyst Quality, Institutional Investors, and the Post-Earnings-Announcement Drift” (with T. Goodman and O. Li)

  • “Probability of Meeting/Beating Analysts’ Forecasts and Market Reaction to Earnings Announcements” (Thesis)

  •  “State Laws and Accrual Quality” (with S. Mansi and J. Wald)

Professional Associations

  • American Accounting Association

Awards and Honors

  • Eller Dean’s Fellowship, 2015
  • Eller Research Fellowship, 2013, 2014
  • PricewaterhouseCoopers Xtreme Games Case Competition Faculty Mentor for the Winning Team, 2009
  • Doctoral Fellowship, Marshall School of Business, 2001-2005
  • PricewaterhouseCoopers/Long Tao Scholarship, 2000
  • Federal Express Scholarship, 1999