Mei Cheng

Degrees

Ph.D., in Accouting, University of Southern California, 2006

Areas of Expertise

• Financial Reporting and Capital Markets
• Market Intermediaries
• Economic Consequences

Current Research

“The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates” (with D. Bens and M. Neamtiu), forthcoming, The Accounting Review,January 2016

Courses

ACCT 451, Analysis of Financial Statements

ACCT 525, Accounting Theory and Institutions

Publications

“The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates” (with D. Bens and M. Neamtiu), forthcoming, The Accounting Review,January 2016

“Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?** ”** (with D. Dhaliwal and Y. Zhang), Journal of Accounting & Economics, Vol. 56, July 2013 (lead article)

“Asset Securitization, Securitization Recourse and Information Uncertainty” (with D. Dhaliwal and M. Neamtiu), The Accounting Review, Vol. 86, No. 2, 2011

“ An Empirical Analysis of Changes in Credit Rating Properties: Timeliness and Stability” (with M. Neamtiu), Journal of Accounting & Economics, Vol. 47, March2009

“ Analyst Following and Credit Rating** s**” (with K.R. Subramanyam), Contemporary Accounting Research, Vol. 25, Winter 2008

Working Papers

“Banks’ Accounting Conservatism and Credit Rating Differences” (with L. Cheng and S. Bonsall)

“Bank Auditor Information Transfer and Audit Quality** ”** (with L. Cheng, D. Dhaliwal and S. Kaplan

“** Earnings Smoothing and Future Cash Flow Volatility ***”* (with L. Li)

  “Earnings Guidance and Managerial Myopia” (with K.R. Subramanyam and Y. Zhang)

“Analyst Quality, Institutional Investors, and the Post-Earnings-Announcement Drift” (with T. Goodman and O. Li)

“Probability of Meeting/Beating Analysts’ Forecasts and Market Reaction to Earnings Announcements” (_Thesi_s)

  “State Laws and Accrual Quality” (with S. Mansi and J. Wald)

Professional Associations

• American Accounting Association

Awards and Honors

• Eller Dean’s Fellowship, 2015
• Eller Research Fellowship, 2013, 2014
• PricewaterhouseCoopers Xtreme Games Case Competition Faculty Mentor for the Winning Team, 2009
• Doctoral Fellowship, Marshall School of Business, 2001-2005
• PricewaterhouseCoopers/Long Tao Scholarship, 2000
• Federal Express Scholarship, 1999