下面是中公考研为同学们整理的清华大学MPAcc会计硕士导师介绍，供2018考研的同学们参考~

程强

个人简介：

清华大学经济管理学院会计系杰出访问教授。

2002年 威斯康星麦迪逊分校 会计博士

1997年 清华大学 会计硕士

1994年 清华大学 工商管理学士

1994年 清华大学 机械工程学学士

研究兴趣：自愿披露信息,盈余管理/重述、家庭所有权、企业治理,中国研究,股票估值,分析师的预测和建议。

研究成果：

Journal Papers

Chen, X., Q. Cheng, and A. Lo. 2013. Is the decline in the information content of earnings

following restatements temporary? The Accounting Review, forthcoming in the January 2014

issue.

Chen, S., X. Chen, and Q. Cheng. 2013. Accounting conservatism and ownership structure.

European Accounting Review, forthcoming.

Chen, X., Q. Cheng, and Z. Dai. 2012. Family ownership and CEO turnover. Contemporary

Accounting Research, forthcoming.

Cheng, Q., T. Luo, and H. Yue. 2013. Managerial incentives and management forecast

precision. The Accounting Review, forthcoming in the September 2013 issue.

Chen, X., Q. Cheng, and A. Lo. 2013. Accounting restatements and external financing

choices. Contemporary Accounting Research, 30 (2): 750-779.

Cheng, Q., T. Warfield, and M. Ye. 2011. Equity incentives and earnings management:

Evidence from the banking industry. Journal of Accounting, Auditing and Finance 26 (1)

317-349.

Chen, X., Q. Cheng, and K. Lo. 2010. On the relationship between analyst reports and

corporate disclosures: Exploring the roles of information discovery and interpretation.

Journal of Accounting and Economics 49 (3): 206-226.

8. Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are family firms more tax aggressive

than non-family firms? Journal of Financial Economics 95 (1): 41-61.

Cheng, Q., and D. Farber. 2008. Earnings restatements, changes in CEO compensation, and

firm performance. The Accounting Review 83 (5): 1217-1250.

Chen, S., X. Chen, and Q. Cheng. 2008. Do family firms provide more or less voluntary

disclose? Journal of Accounting Research 46 (3): 499-536.

Bowen, B., X. Chen, and Q. Cheng. 2008. Analyst coverage and the cost of raising equity

capital: Evidence from underpricing of seasoned equity offerings. Contemporary Accounting

Research 25 (3): 657-699.

Cheng, Q., and K. Lo. 2006. Insider trading and voluntary disclosures. Journal of Accounting

Research 44 (4): 815-848.

Chen, X., and Q. Cheng. 2006. Institutional holdings and analysts’ stock recommendations.

Journal of Accounting, Auditing, and Finance 21 (4): 399-440.

Cheng, Q., and T. Warfield. 2005. Equity incentives and earnings management. The

Accounting Review 80 (2): 441-476.

Cheng, Q. 2005. The role of analysts’ forecasts in accounting-based valuation: A critical

evaluation. Review of Accounting Studies 10 (1): 5-31. (Note: this is a research paper, not a

review or discussion.)

Cheng, Q. 2005. What determines residual income? The Accounting Review 80 (1): 85-112.

Cheng, Q., P. Frischmann, and T. Warfield. 2003. The market perception of corporate claims.

Research in Accounting Regulation 16: 3-28.

Working Papers

Chen, K., Q. Cheng, Y. Lin, Y. Lin, and X. Xiao. 2013. Does Foreign Firms’ Shortcut to

Wall Street Cut Short Their Financial Reporting Quality? Evidence from Chinese Reverse

Mergers. (To revise and resubmit to The Accounting Review, 2nd round)

Chen, X., Q. Cheng, A. Lo, and X. Wang. 2013. CEO contractual protection and managerial

short-termism. (To revise and resubmit to The Accounting Review, 2nd round)

Chen, X., Q. Cheng, and X. Wang. 2012. Does increased board independence reduce

earnings management? Evidence from recent regulatory reforms. (To revise and resubmit to

Review of Accounting Studies, 2nd round)

Cheng, Q., F. Du, X. Wang, and Y. Wang. 2013. Are corporate site visits informative?

(Under review)

Cheng, Q., J. Lee, and T. Shevlin. 2013. Internal governance and real earnings management.

Cheng, Q., K. Wang, and X. Xiao. 2013. Security regulations, access to the markets, and firm

performance: Evidence from China.

Cheng, Q., Y. J. Cho, and J. B. Kim. 2013. Managers’ pay duration and voluntary

disclosures.

Cheng, Q., F. Du, X. Wang, and Y. Wang. 2013. Seeing is believing: Do analysts benefit

from corporate site visits.

Cheng, Q., and L. Michalski. 2011. Managerial incentives and cash contributions to defined

benefit pension plans.

Practioner Publications

Cheng, Q., and D. Farber. 2006. Examining the link between CEO pay and restatements. ISS

Corporate Governance Bulletin 23 (4): 7-9.

Unpublished Manuscripts

Begley, J., Q. Cheng, and Y. Gao. 2009. The impact of Sarbanes-Oxley Act on information

quality in capital markets. (last status: to revise and resubmit to Contemporary Accounting

Research, 2nd round)

Chen, X., and Q. Cheng. 2002. Abnormal accrual-based anomaly and managers’ motivations

to record abnormal accruals. (last status: to revise and resubmit to Contemporary Accounting

Research, 2nd round)

Begley, J., S. L. Chamberlain, and Q. Cheng. 2011. Valuation in Canadian income trusts and

the controversy over distributable cash.

Chen, X., and Q. Cheng. 2003. Issuing stock recommendations: Theory and evidence.

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