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Biography

Jian Cao is a Professor of Accounting at the ³Ô¹ÏÍø College of Business. Jian Cao primarily teaches financial and managerial accounting courses in the MBA program. Jian’s research focuses on capital markets, with a specialization in financial misreporting, audit quality, corporate payouts, and the effects of accounting regulations.

Education

• PhD (2007) Accounting, Kent State University
• MS (2003) Accounting, Kent State University
• MS (2000) Accounting and Financial Management, Nanjing University
• BS (1997) Accounting, Nanjing Audit University

Research Interests

• Capital Markets; Financial Reporting; Information Intermediaries; Corporate Finance

Intellectual Contributions

• Cao, Jian; Cheng, Yun; Sharma, Divesh; Zhang, Joseph. The Audit and Economic Ramifications of Persistent Organization-Level Quality Control Deficiencies in Big 4 PCAOB Inspection Reports: Evidence from a Quasi-Experiment, Auditing: A Journal of Practice and Theory, September(Early Access), 1-28
• Aier, Jagadison; Cao, Jian; DeVides, Zhanel; Song, Ki. (2026). Earnings patterns and CEO contractual outcomes, Accounting and Business Research, 56(3), 398-428
• Aier, Jagadison; Cao, Jian; Carr, Kellie; Rakestraw, Joseph. (2026). Local office non-audit service tax fee dependence and audit quality: A tax client relationship perspective, Managerial Auditing Journal, 41(1), 1-30
• Cao, Jian; Golden, Joanna; Lu, Zhengfei; Luo, Yanxing; Xu, Xiaofang. (2025). Directors’ media expertise, news coverage, and analyst information processing, Journal of Accounting and Public Policy, 54(November-December), 1-21
• Cao, Jian; Chen, Feng; Li, Mingxiang; Luo, Xin. (2025). Accounting Backgrounds and Technological Innovation: Are Accountant CEOs Inferior Innovators?, Research Policy, 54(3), Article: 105175
• Carr, Kellie; Aier, Jagadison; Cao, Jian. (2021). Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?, Journal of Accounting and Public Policy, 40(5), 1-23
• Barron, Orie; Cao, Jian; Sheng, Xuguang; Thevenot, Maya; Xin, Baohua. (2020). Do managers use earnings forecasts to fill a demand they perceive from analysts?, World Scientific Publishing Co., Hackensack, NJ, 1, Chapter 2
• Cao, Jian; Luo, Sophie; Zhang, Jenny. (2020). Corporate employment, red flags, and audit effort, Journal of Accounting and Public Policy, 39(1), 1-21
• Cao, Jian; Ellis, Kimberly; Li, Mingxiang. (2019). Inside the Board Room: The Influence of Nationality and Cultural Diversity on Cross-Border Merger and Acquisition Outcomes, Review of Quantitative Finance and Accounting, 53(4), 1031-1068
• Cao, Jian; Cheng, Yun; Golden, Joanna; Zhang, Joseph. (2019). Managerial ability, forecasting quality, and open-market repurchase program completion, Review of Quantitative Finance and Accounting, 53(3), 871-894
• Cao, Jian; Hsieh, Hsin-Yi; Kohlbeck, Mark. (2018). CEO turnover and major business restructurings, Advances in Management Accounting, 30, 61-97
• Cao, Jian; Masli, Adi; Kubick, Tom. (2017). Corporate Payout Policies and Going-Concern Opinions, Review of Quantitative Finance and Accounting, 49(3), 599-631
• Cao, Jian; Chen, Feng; Higgs, Julia. (2016). Late for a very important date: Financial reporting and audit implications of late 10-K filings, Review of Accounting Studies, 21(2), 633-671
• Chen, Y.; Smith, A.; Cao, Jian; Xia, W.. (2014). Information Technology Capability, Internal Control Effectiveness, and External Audit Efficiency, Journal of Information Systems, 28(2), 149-180
• Cao, Jian; Chen, Y.; Clemons, Roy; Kinney, M. . (2014). Political Scrutiny and Tax Law Compliance: Evidence from the American Jobs Creation Act of 2004, Journal of the American Taxation Association, 36(2), 1-26
• Cao, Jian; Nicolaou, A.; Bhattacharya, Som. (2013). A Longitudinal Examiniation of Enterprise Resource Planning System Post-Implementation Enhancements, Journal of Information Systems, 27(1), pp. 13-39
• Aggarwal, R.; Cao, Jian; Chen, F.. (2012). Information environment, dividend changes, and signaling: Evidence from ADR firms, Contemporary Accounting Research, USA, 29(2), 403–431
• Cao, Jian; Kohlbeck, Mark. (2011). Analyst Quality, Optimistic Bias, and Reactions to Major News, Journal of Accounting, Auditing and Finance, 26(3), 502-526
• Cao, Jian; Calderon, T.; Wang, L.. (2010). Analyzing late SEC filings for differential impacts of IS and accounting issues, International Journal of Accounting Information Systems, 11(3), 189-207
• Cao, Jian; Laksmana, I.. (2010). The effect of capital market pressures on the association between R&D spending and CEO option compensation, Review of Quantitative Finance and Accounting, 34(2), 273-300
• Barniv, R.; Cao, Jian. (2009). Does information uncertainty affect investors' responses to analysts' forecast revisions? An investigation of accounting restatements, Journal of Accounting and Public Policy, 28(4), 328-348
• Lu, Zhengfei; Cao, Jian. (1999). Dividend policies of listed firms in China: Patterns, causes, and consequences, Oxford University Press (China), Ltd., Hong Kong, China, 172-184 (In Chinese)