C.S. Agnes CHENG
- Chair Professor and Head
|University of Illinois at Urbana-Champaign|
Consulting, Research and Teaching Interests:
- Behavioural economics, finance, and accounting
- Corporate disclosure
- Corporate governance and compensation
Professor CS Agnes Cheng graduated from National Taiwan University, Taiwan, with a Bachelor of Science degree in Business. She obtained a Master of Science degree in Accounting from National Chengchi University, Taiwan and a Doctor of Philosophy degree in Accountancy from University of Illinois at Urbana-Champaign in the USA.
Professor Cheng taught at Houston from 1986 to 2007. During her appointment in University of Houston, she has also served as the Director of the Asian MBA Programme from 2000 to 2002, Visiting Full Professor in University of Arkansas, USA, from 1999 to 2000 and Visiting Academic Scholar in the Office of Economic Analysis of U.S. Securities and Exchange Commission from 2004 to 2005. Professor Cheng has served as Ourso Distinguished Research Chair in Accounting and Ph.D. Programme Coordinator in Louisiana State University, USA from 2007 to 2013.
Professor Cheng's current research interest focuses on empirical financial accounting research. Her published work includes a research monograph (Studies in Accounting Research #29, published by American Accounting Association) and numerous articles. She has published articles in journals such as Journal of Accounting Research, The Accounting Review, Journal of Financial Economics, Contemporary Accounting Research, Review of Accounting Studies, Management Science, Decision Sciences, Review of Economics and Statistics, Journal of International Business Studies, Journal of Business, Finance and Accounting, Auditing, A Journal of Practice and Theory, Accounting and Business Research, Journal of Management Accounting Research and many others.
Professor Cheng is Editor of Journal of International Accounting Research; Editor-in-Chief of Journal of Accounting, Auditing and Finance Conference Special Issue; Managing Editor of China Accounting and Finance Review; and Associate Editor of Review of Quantitative Finance and Accounting and Journal of Financial Stability; she also serves on the editorial board of Review of Pacific Basin Financial Markets and Policies (RPBFMP). In the past, Professor Cheng served as editor of Asia-Pacific Journal of Accounting (APJAE, a SSCI Journal) (2010-2012); co-editor of Journal of Contemporary Accounting and Economics (2014-2018); the editorial advisory and review board of The Accounting Review (1992-1995), the editorial board for The Review of Business Studies / International Journal of Business (1994-1999), the editorial board of The International Journal of Accounting (1998-2000) and the editorial board of Asian Pacific Journal of Accounting and Economics (2002-2004).
Professor Cheng also held some executive positions in professional organizations. She is Asia Society Houston’s Advisory Board Member. She was the President of Chinese Accounting Professors Association of North America (CAPANA) from 1994 to 1995, Vice President, International, of American Accounting Association (AAA) from 1999 to 2001 and Vice President of International Association for Accounting Education and Research (IAAER) from 2002 to 2009. Professor Cheng won the KPMG Research Award in 2010 and Louisiana State University 100 Rainmaker Award in 2009.
“Hedge Fund Intervention and Accounting Conservatism” (with H. Huang and Y. Li), forthcoming, Contemporary Accounting Research.
"Does the market overweight imprecise information? Evidence from customer earnings announcements", Review of Accounting Studies, 2014, Vol. 19, pp.1125-1151 (with E. Dan).
“The Value Relevance of Earnings Levels in the Return-Earnings Relation”, International Journal of Accounting & Information Management, forthcoming, 2013 (with Simon Yang).
“The Supplemental Role of Operating Cash Flows in Explaining Share Returns – Effect of Various Measures of Earnings Quality”, International Journal of Accounting and Information Management, 2013, v.21(1), pp. 53-71 (with C. Liu and J. Johnston).
Discussion of “Voluntary IFRS Adoption, Analyst Coverage, and Information Quality: International Evidence” – by Jeong-Bon Kim and Haina Shi. Journal of International Accounting Research, 2012, Jan 11(1), pp. 77-82.
“Abnormal Accruals Estimates and Evidence of Mispricing”, Journal of Business, Finance and Accounting, January/March 2012, 39(1)&(2), pp. 1-34 (with C. Liu and W. Thomas).
“The Effect of Hedge Fund Activism on Corporate Tax Avoidance”, The Accounting Review, 2012, Sep 87(5), pp. 1493-1526.(with H. Huang, Y. Li and J. Stanfield)
“Market Reaction to Auditor Switching from Big Four to Smaller Accounting Firm”, Auditing: A Journal of Practice and Theory, 2010, v. 29(2), pp. 83-114 (with H. Chang, and K. Reichelt).
“Institutional Monitoring Through Shareholder Litigation”, Journal of Financial Economics, 2010, v. 95(3), pp. 356-383. (with H. Huang, Y. Li and G. Lobo). Featured in Harvard Law School Forum for Corporate Governance and Financial Regulation, Stanford Securities Class Action Clearing House, and communication materials of various professional firms.
“When Do Firms Revalue Their Assets Upwards? Evidence from the UK”, International Journal of Accounting and Information Management, 2009, v. 17(2), pp. 166-188 (with S. Lin).
“Implications of Securities Class Action for Cost of Equity Capital”, International Journal of Law and Management, 2009, v. 52, pp.144-161 (with S. Chava, H. Huang and G. Lobo).