Emma Peng

Emma Peng, an associate professor of accounting and taxation at the Gabelli School of Business, is primarily interested in executive compensation and earnings-quality research. She has articles accepted for publication in respected academic journals such as the Journal of Financial and Quantitative Analysis, Journal of Accounting and Public Policy, Journal of Business Finance & Accounting, Accounting Perspectives and the International Journal of Disclosure and Governance.

Professor Peng teaches financial accounting and managerial accounting at the undergraduate and graduate levels, and she received the Stanley Fuchs Award for Teaching Excellence from the graduate division in 2009. At the undergraduate Gabelli School of Business, Professor Peng has served for several years as a curriculum committee member and has been the faculty advisor to three students who completed the Honors Thesis Program. One of her advisees, Josephine Simolacaj, won the program's Outstanding Thesis Award in 2008.

Education

• PhD: Lundquist College of Business, University of Oregon, June 2005.
• Bachelor's: Guanghua School of Management, Peking University, Beijing, China, July 2001.

Research interests

• Executive compensation
• Earnings quality

Publications

• "An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence from the US," 2013, with Susan Young, Fordham University, Journal of Business Finance & Accounting 40(3) & (4), 399–437.
• "Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines," 2012, with Lisa Bryant-Kutcher, Colorado State University, and David Weber, University of Connecticut, Journal of Accounting and Public Policy 32(6), 475–494.
• "Accruals Quality and the Incentive Contracting Role of Earnings," 2011, Journal of Accounting and Public Policy 30, 460-480.
• "XBRL and Accruals: Empirical Evidence from China," 2011, with Christine Tan, Fordham University, and John Shon, Fordham University, Accounting Perspectives 10, 109-138.
• "Influence of TARP Regulations on Executive Compensation Plans and Corporate Governance of "Exceptional Assistance" Recipients," 2012, with James Bannister, Hartford University, and Harry Newman, Fordham University, International Journal of Disclosure and Governance 9, 285-300.
• "Executive Compensation and Business Policy Choices at U.S. Commercial Banks," 2013, with Robert DeYoung, University of Kansas, and Meng Yan, Fordham University,Journal of Finance and Quantitative Analysis 48 (1), 165–196.