Faculty Biography

Zhihong Wang

Zhihong Wang, Ph.D.

Assistant Professor of Accounting

Email: ZhihWang@clarku.edu




PhD, Bentley University

Research Interests

Behavioral research in management control systems; the impact of cultural values on international financial reporting systems; business ethics and corporate fraud; accounting professionals' judgment decision-making.

Teaching Courses

Managerial Accounting
Advanced Managerial Accounting
Financial Accounting & Reporting 1 and 2

Key Publications/Presentations

Tien-Shih Hsieh, Zhihong Wang, and Sebahattin Demirkan. Overconfidence and Tax Avoidance: The Role of CEO and CFO interaction. Journal of Accounting and Public Policy, Forthcoming

Tien-Shih Hsieh, Zhihong Wang, and Mohammad J. Abdolmohammadi.  Does the XBRL disclosure management solution influence earnings release efficiency and earnings management? International Journal of Accounting and Information Management. Forthcoming

William Shafer and Zhihong Wang (2018). Machiavellianism, Social norms and tax compliance. Business Ethics: A European Review, 27(1), 42-55.

Zhihong Wang, Tien-Shih Hsieh, and Joseph Sarkis (2018). Corporate responsibility performance and the readability of corporate responsibility reports: Too good to be true? Corporate Social Responsibility and Environmental Management, 25(1), 66-79.

Sitikantha Parida and Zhihong Wang (2018). Financial Crisis and Corporate Social Responsible Mutual Fund Flows. International Journal of Financial Studies, 6(1), 8.

Mohammad J. Abdolmohammadi, Steven M. Desimone, Tien-Shih Hsieh, and Zhihong Wang. (2017). Factors associated with the internal audit function’s involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems, 25, 45-56.

Zhihong Wang and Joseph Sarkis (2017). Walking the Talk: CSR performance as a mediator for the CSR activities and financial performance relationship. Journal of Cleaner Production, 162, 1607-1616.

Inshik Seol, Joseph Sarkis and Zhihong Wang (2017). A Cross-Cultural Comparative Study of Internal Auditor Skills: UK vs. Korea. Journal of Applied Accounting Research, 18(3), 341-355.

Wang, Zhihong. and Sarkis, Joseph (2013). Investigating the Relationship of Sustainable Supply Chain Management with Corporate Financial Performance. International Journal of Productivity and Performance Management, 62 (8): 871- 888. (cited by 91 papers)

This study is reported by the following management magazines

1. Strategy+Business: http://www.strategy-business.com/blog/For-Companies-Its-Not-Easy-Being-Green

2. CSR pulse: http://csrpulse.com/csr-initiatives-bring-profit-when-companies-adopt-them-whole-heartedly/

3. Environmental LEADER: http://www.environmentalleader.com/2014/01/14/csr-strategies-reap-financial-rewards/

Shafer, W.E. and Wang, Z. (2011). Effects of Ethical Context and Machiavellianism on Attitudes toward Earnings Management in China. Managerial Auditing Journal, 26 (5): 372- 392. (Outstanding Paper Award for 2011; Selected by Emerald as Emerald Gems to appear in New Perspectives in Accounting Ethics in 2016.)

Shafer, W.E. and Wang, Z. (2010). Effects of Ethical Context on Conflict and Commitment among Chinese Accountants. Managerial Auditing Journal, 25 (4): 377- 400.  (Highly Commended Paper Award for 2010)