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Personal profile

Research interests

My research interests are in auditing, disclosure, fraud, bankruptcy, empirical research methods, and Chinese accounting and auditing. 

I have published 25 articles in the top five accounting journals and I am Editor at Contemporary Accounting Research and a member of the editorial board at the Journal of Accounting Research.

Supervised PhD students

  • Zitian Wang (NTU), expected to graduate in 2013. Committee chair. First placement at Shanghai University of Finance & Economics.
  • Bing Li (NTU), graduated in 2012. Committee chair. First placement at City University of Hong Kong.
  • Rui Ge (HKUST), graduated in 2009. Committee chair. First placement at SunYat Sen University, Guangzhou, China. Rui’s dissertation paper was published in the Review of Accounting Studies.
  • Hou Qingchuan (HKUST), graduated in 2007. Co-chair with Peter Chen. First placement at Shanghai University of Finance and Economics.

Fingerprint Fingerprint is based on mining the text of the person's scientific documents to create an index of weighted terms, which defines the key subjects of each individual researcher.

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Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 2002 2017

4 Citations

Balance sheet conservatism and audit reporting conservatism

Kausar, A. & Lennox, C., 1 Jul 2017, In : Journal of Business Finance and Accounting. 44, 7-8, p. 897-924 28 p.

Research output: Contribution to journalArticle

Assets
Balance sheet
Audit reporting
Conservatism
Liquidation
12 Citations

Do PCAOB Inspections Improve the Quality of Internal Control Audits?

Defond, M. L. & Lennox, C. S., 22 Mar 2017, In : Journal of Accounting Research. 55, 3, p. 591-627 37 p.

Research output: Contribution to journalArticle

Open Access
File
Oversight
Audit
Internal control
Inspection
Auditors

Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China

Lennox, C., Wang, Z-T. & Wu, X., 20 Nov 2017, In : Journal of Accounting and Economics. p. 21-40

Research output: Contribution to journalArticle

Audit adjustments
China
Corporate acquisitions
Financing
Earnings management
2 Citations

Estimation risk and auditor conservatism

Lennox, C. S. & Kausar, A., 1 Mar 2017, In : Review of Accounting Studies. 22, 1, p. 185-216 32 p.

Research output: Contribution to journalArticle

Auditor conservatism
Estimation risk
Auditors
Bankruptcy
Prediction model
6 Citations

Did the PCAOB's restrictions on auditors' tax services improve audit quality?

Lennox, C. S., 1 Sep 2016, In : Accounting Review. 91, 5, p. 1493-1512

Research output: Contribution to journalArticle