Jing Pan
Associate Professor of Accounting
Education
Ph.D. in Accounting in Accounting, The University of Utah, David Eccles School of Business, Salt Lake City, UT, 2018-01-01 BS in Finance and Mathematics, Sun Yat-Sen University, Guangzhou, P.R. China, 2006-01-01
Courses Taught
ACCTG 471 – Int Fin Acctg I
ACCTG 471 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
Bhattacharya N., Chakrabarty B., Ma L., Pan J. "Do Designated Market Makers Facilitate Price Informativeness? Evidence from Earnings Announcements" Journal of Accounting and Economics, 2025-11-01
Ma L., Pan J., Rouen E., Wellman L. "Legislators’ Demand for Firms’ Public Disclosures: Evidence from U.S. Congressional Redistricting Events" Review of Accounting Studies, 2025-07-01
Pan J., Sul E., Wang S. "Firm-specific Information Processing and the Delayed Discovery of Macroeconomic News: Evidence from Earnings Announcement Returns" Review of Accounting Studies, 2025-01-01
Landsman W., Pan J., Stubben S. "Equity Market Fragmentation and Capital Investment Efficiency" Management Science, 2023-09-01
Brogaard J., Pan J. "Dark Pool Trading and Information Acquisition" Review of Financial Studies, vol. 35, 2022-05-01
Chen Y., Han B., Pan J. "Sentiment Trading and Hedge Fund Returns" Journal of Finance, vol. 76, 2021-04-08
Christensen T., Gomez E., Ma L., Pan J. "Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment" Review of Accounting Studies, vol. 26, 2021-03-01
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, 2020-03-01