Flora Kuang

Death is a law: Death of former colleagues and management forecasts

Yu Flora Kuang, Leye Li, Louise Yi Lu, Bo Qin

Journal article  |  2022  |  ACCOUNTING ORGANIZATIONS AND SOCIETY

We investigate how grief following the death of a CEO's former colleague affects management forecasts. Our results show that the d..

Firm Strategy and CEO-VP Pay Differentials in Equity Compensation

Margaret A Abernethy, Yunhe Dong, Yu Flora Kuang, Bo Qin, Xing Yang

Journal article  |  2022  |  EUROPEAN ACCOUNTING REVIEW

We examine whether pay differentials between the chief executive officer (CEO) and vice presidents (VPs) can be explained by firms..

We are under attack: Terrorist attacks and director turnover

YF Kuang, B Qin, X Yang

Journal article  |  2022  |  British Accounting Review

Motivated by the challenge in the director turnover literature to distinguish between board-initiated dismissals (i.e., ‘clean hou..

Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies

Yu Flora Kuang, Gladys Lee, Bo Qin

Journal article  |  2021  |  Contemporary Accounting Research

We investigate whether audit fees and auditors’ opinions on internal controls are associated with whistleblowing allegations exter..

CFO social ties to non-CEO senior managers and financial restatements

Yu Flora Kuang, Xiaotao Kelvin Liu, Srikanth Paruchuri, Bo Qin

Journal article  |  2020  |  ACCOUNTING AND BUSINESS RESEARCH

In this study, we examine how a CFO’s social ties with non-CEO senior managers in the same firm affect the likelihood of financial..

Female representation on boards and CEO performance‐induced turnover: Evidence from Russia

Oksana Kim, Yu Flora Kuang, Bo Qin

Journal article  |  2020  |  Corporate Governance: An International Review

Abstract Research Question/Issue This study examines the influence of female board representation on CEO turnover and firm value. ..

Does government report readability matter? Evidence from market reactions to AAERs

Yu Flora Kuang, Gladys Lee, Bo Qin

Journal article  |  2020  |  Journal of Accounting and Public Policy

We investigate whether market reactions to Accounting and Auditing Enforcement Releases (AAERs) of the U.S. Securities and Exchang..

Can organizational identification mitigate the CEO horizon problem?

Like Jiang, Margaret Abernethy, Yu Kuang

Journal article  |  2019  |  Accounting, Organizations and Society

CEOs of retirement age are likely to exhibit a “horizon problem,” whereby they are reluctant to make decisions that are beneficial..

The Relation between Strategy, CEO Selection, and Firm Performance

Y Kuang, MA Abernethy, B Qin

Journal article  |  2019  |  Contemporary Accounting Research

We examine whether a firm's strategic priorities influence its selection of a new CEO and what conditions enable such an appointme..

Corporate fraud and external social connectedness of independent directors

Yu Flora Kuang, Gladys Lee

Journal article  |  2017  |  JOURNAL OF CORPORATE FINANCE

We examine the effects of independent directors' external social connectedness on corporate fraud commission and detection. The re..