Guojin Gong

Color portrait of Guojin Gong

Associate Professor of Accounting

Office Address 358 Business Building
Phone Number 814-863-7055
Email Address gug3@psu.edu

Download Photo Download Vita Personal Website


Guojin Gong is currently an Associate Professor of Accounting at the Smeal College of Business. She holds a Ph.D. in Accounting from University of Iowa, a M.S. in Economics from Washington University at St. Louis, and a B.A. in Economics from Peking University in China. Her research interests are in financial disclosure and corporate governance, with a focus on voluntary disclosure and executive compensation. Her research has been published in leading academic journals such as The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Journal of Accounting and Economics, Journal of Finance, Review of Accounting Studies, and Management Science. In addition, her research has been featured in Wall Street Journal and other business media.

Expertise

Voluntary Disclosure. Executive Compensation. Corporate Governance. Earnings Management.

Education

Ph D, Accounting, The University of Iowa, 2005

MA, Economics, Washington University, 2000

BA, Economics, Peking University, 1997

Courses Taught

ACCTG 590 – Colloquium (variable)
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.

ACCTG 597D – Research Methods in Accounting (1)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.

ACCTG 471 – Intermediate Financial Accounting I (3)
Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities. Students may not receive credit for both ACCTG 150 and 471.

Selected Publications

Gong G., Shuqing L., "Lenders' Experience with Borrowers' Major Customers and the Debt Contracting Demand for Accounting Conservatism." The Accounting Review, 2018.
Gong G., Fang V., Anantharaman D., "Inside debt and the design of corporate debt contracts." Management Science, 2014, pp. 1260-1280.
Gong G., Li L., Zhou L., "Earnings Non-Synchronicity and Voluntary Disclosure." Contemporary Accounting Research, vol. 30, no. 4, 2013, pp. 30.
Gong G., Ke B., Yu Y., "Home Country Investor Protection, Ownership Structure and Cross-Listed Firms' Compliance with SOX-Mandated Internal Control Deficiency Disclosures." Contemporary Accounting Research, vol. 30, no. 4, 2013, pp. 34.
Gong G., Li L., Shin J., "Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts." The Accounting Review, vol. 86, no. 3, 2011, pp. 1007–1043.
Gong G., Li L., Wang J., "Serial Correlation in Management Forecast Errors." Journal of Accounting Research, vol. 49, no. 3, 2011, pp. 60.
Gong G., Li H., Collins D., "Corporate Governance and Backdating of Executive Stock Options." Contemporary Accounting Research, vol. 26, no. 2, 2009, pp. 403-445.
Gong G., Li L., Xie H., "The Association Between Management Earnings Forecasts Errors and Accruals." The Accounting Review, vol. 84, no. 2, 2009, pp. 497-530.
Gong G., Louis H., Sun X., "Earnings management and firm performance following open-market repurchase." Journal of Finance, vol. 63, no. 2, 2008, pp. 947-986.
Gong G., Louis H., Sun X., "Earnings management, lawsuits, and stock-for-stock acquirers' market performance." Journal of Accounting and Economics, vol. 46, no. 1, 2008, pp. 62-77.
Collines D., Gong G., Hribar P., "Investor Sophistication and the Mispricing of Accruals." Review of Accounting Studies, vol. 8, 2003, pp. 251-276.

Research Impact and Media Mentions

"How to Fix Executive Compensation", Wall Street Journal, Newspaper
"Relative Performance Evaluation and Related Peer Groups", Harvard Law School Forum, Web
"Inside Debt and the Design of Corporate Contract", Harvard Law School Forum, Web
"Earnings management, lawsuits, and stock-for-stock acquirers’ market performance", Harvard Law School Forum, Web

Editorships

China Accounting and Finance Review (CAFR), Associate Editor, (http://www.af.polyu.edu.hk/journals/detail/2), January 2015 - December 2016
Contemporary Accounting Research, Editorial Board, (https://www.caaa.ca/CAR/EditBrd), May 2014 - April 2017