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, Journal of Financial Stability, Review of Quantitative Finance and Accounting, and Accounting Perspectives. Her co-authored paper won Best Paper Award at the 2018 American Accounting Association Northeast Region Meeting.

Professor Peng teaches financial accounting and managerial accounting at the undergraduate and graduate levels. 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 as the course coordinator for Principles of Managerial Accounting and as a curriculum committee member. She has been the faculty advisor to five students who completed the Honors Thesis Program. 

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

• Executive compensation
• Earnings quality

• “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. Revised and reprinted in Interactive Business Reporting 1(3), 2011.
  
• “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 Financial and Quantitative Analysis 48(1), 165–196.
  
• “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”, 2013, with Lisa Bryant-Kutcher, Colorado State University, and David Weber, University of Connecticut, Journal of Accounting and Public Policy 32(6), 475-494. Featured in a post in Harvard Law School Forum on Corporate Governance and Financial Regulation, 2013.
  
• “Is Excess Compensation Associated with the Amount and Content of Compensation-Related Risk Disclosures in Bank Proxy Statements?”, 2014, with James Bannister, Hartford University, and Harry Newman, Fordham University, International Journal of Banking, Accounting, and Finance 5(3), 252-283.
  
• “Market Reactions to XBRL-Formatted Financial Information: Empirical Evidence from China”, 2014, with Christine Tan, Fordham University, and John Shon, Fordham University, International Journal of E-Business Research 10(3), 1-17.
  
• “Accounting Accruals, Heterogeneous Investor Beliefs, and Stock Returns”, 2016, with An Yan, Fordham University, and Meng Yan, Fordham University, Journal of Financial Stability 24, 88-103.
  
• “Top Management Tournament Incentives and Credit Ratings”, 2020, with James Bannister, Hartford University, and Harry Newman, Fordham University, Review of Quantitative Finance and Accounting 55, 769-801.