Jian Cao

Biography

Jian Cao is an Associate Professor of Accounting at the Florida Atlantic University College of Business. Jian teaches the core accounting course in the MBA program and financial statement analysis at the undergraduate level. Jian’s area of research is on capital markets, specializing in the examination of securities analysts, investor and managerial behavior.

Education

• PhD (2007) Accounting, Kent State University
• MS (2003) Accounting, Kent State University
• MS (2000) Accounting and Financial Management, Nanjing University
• BS (1997) Accounting, Nanjing Audit University

Research Interests

• Capital Markets; Financial Reporting; Information Intermediaries; Corporate Finance

Intellectual Contributions

• Carr, Kellie; Aier, Jagadison; Cao, Jian. (2021). Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?, Journal of Accounting and Public Policy, 40(5), 1-23
• Barron, Orie; Cao, Jian; Sheng, Xuguang; Thevenot, Maya; Xin, Baohua. (2020). Do managers use earnings forecasts to fill a demand they perceive from analysts?, World Scienctific Publishing Co., Hackensack, NJ, 1, Chapter 2
• Cao, Jian; Luo, Sophie; Zhang, Jenny. (2020). Corporate employment, red flags, and audit effort, Journal of Accounting and Public Policy, 39(1), 1-21
• Cao, Jian; Ellis, Kimberly; Li, Mingxiang. (2019). Inside the Board Room: The Influence of Nationality and Cultural Diversity on Cross-Border Merger and Acquisition Outcomes, Review of Quantitative Finance and Accounting, 53(4), 1031-1068
• Cao, Jian; Cheng, Yun; Golden, Joanna; Zhang, Joseph. (2019). Managerial ability, forecasting quality, and open-market repurchase program completion, Review of Quantitative Finance and Accounting, 53(3), 871-894
• Cao, Jian; Hsieh, Hsin-Yi; Kohlbeck, Mark. (2018). CEO turnover and major business restructurings, Advances in Management Accounting, 30, 61-97
• Cao, Jian; Masli, Adi; Kubick, Tom. (2017). Corporate Payout Policies and Going-Concern Opinions, Review of Quantitative Finance and Accounting, 49(3), 599-631
• Cao, Jian; Chen, Feng; Higgs, Julia. (2016). Late for a very important date: Financial reporting and audit implications of late 10-K filings, Review of Accounting Studies, 21(2), 633-671
• Chen, Y.; Smith, A.; Cao, Jian; Xia, W.. (2014). Information Technology Capability, Internal Control Effectiveness, and External Audit Efficiency, Journal of Information Systems, 28(2), 149-180
• Cao, Jian; Chen, Y.; Clemons, Roy; Kinney, M. . (2014). Political Scrutiny and Tax Law Compliance: Evidence from the American Jobs Creation Act of 2004, Journal of the American Taxation Association, 36(2), 1-26
• Cao, Jian; Nicolaou, A.; Bhattacharya, Som. (2013). A Longitudinal Examiniation of Enterprise Resource Planning System Post-Implementation Enhancements, Journal of Information Systems, 27(1), pp. 13-39
• Aggarwal, R.; Cao, Jian; Chen, F.. (2012). Information environment, dividend changes, and signaling: Evidence from ADR firms, Contemporary Accounting Research, USA, 29(2), 403–431
• Cao, Jian; Kohlbeck, Mark. (2011). Analyst Quality, Optimistic Bias, and Reactions to Major News, Journal of Accounting, Auditing and Finance, 26(3), 502-526
• Cao, Jian; Calderon, T.; Wang, L.. (2010). Analyzing late SEC filings for differential impacts of IS and accounting issues, International Journal of Accounting Information Systems, 11(3), 189-207
• Cao, Jian; Laksmana, I.. (2010). The effect of capital market pressures on the association between R&D spending and CEO option compensation, Review of Quantitative Finance and Accounting, 34(2), 273-300
• Barniv, R.; Cao, Jian. (2009). Does information uncertainty affect investors' responses to analysts' forecast revisions? An investigation of accounting restatements, Journal of Accounting and Public Policy, 28(4), 328-348
• Lu, Zhengfei; Cao, Jian. (1999). Dividend policies of listed firms in China: Patterns, causes, and consequences, Oxford University Press (China), Ltd., Hong Kong, China, 172-184 (In Chinese)
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