Jing Pan

Color portrait of Jing Pan

Assistant Professor of Accounting, Assistant Professor

Department Accounting
Office Address 378 Business Building
Phone Number 814-863-3230
Email Address jzp6150@psu.edu

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Education

Ph.D. in Accounting, Accounting, The University of Utah, 2018

MS, Finance, Virginia Tech, 2012

MA, Economics, SUNY, Albany, 2010

BS, Finance and Mathematics, Sun Yat-Sen University, 2006

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.

Selected Publications

Landsman W., Pan J., Stubben S., "Market Fragmentation and Capital Investment Efficiency." Management Science, 2023
Brogaard J., Pan J., "Dark Pool Trading and Information Acquisition." Review of Financial Studies, vol. 35, no. 5, 2022, pp. 2625–2666
Chen Y., Han B., Pan J., "Sentiment Trading and Hedge Fund Returns." Journal of Finance, vol. 76, no. 4, 2021, pp. 2001-2033
Christensen T., Pan J., Gomez E., Ma L., "Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment." Review of Accounting Studies, vol. 26, no. 1, 2021, pp. 172–217
Ma L., Pan J., Stubben S., "The Effect of Local Tournament Incentives on Firms’ Performance, Risk-Taking Decisions, and Financial Reporting Decisions." The Accounting Review, vol. 95, no. 2, 2020, pp. 283–309

Honors and Awards