Guojin Gong

Color portrait of Guojin Gong

Associate Professor

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

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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 471 – Int Fin Acctg I (3)
Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities. ACCTG 471 Intermediate Accounting I (3) This course provides students with an understanding of generally accepted accounting principles and procedures so that they properly account for and present information in financial statements prepared for external users. The student should acquire a complete understanding of the accounting issues relating to cash, receivables, inventory, plant assets, natural resources, and intangibles. The student should be able to evaluate alternative accounting methods and choose the methods which will best convey the financial information related to the above areas. The student should be able to apply appropriate generally accepted accounting principles and procedures to account for transactions related to the above asset areas. The student should be able to demonstrate an understanding of the transaction analysis, recording, classification, summarization, and reporting procedures in the accounting cycle, and an understanding of the information contained in the financial statements. Finally, student should be able to demonstrate written communication skills required of accountants.

ACCTG 590 – Colloquium (1)
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.

Selected Publications

Gong G., Laura L., "Relative Performance Evaluation and the Timing of Earnings Release." Journal of Accounting and Economics, 2019
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, (www.af.polyu.edu.hk/journals/detail/2), January 2015 - December 2016
Contemporary Accounting Research, Editorial Board, (www.caaa.ca/CAR/EditBrd), May 2014 - April 2017