Juan Mao, Ph.D.

Associate Professor of Accounting


  • Ph.D. The University of Kansas
  • M.S. Wuhan University
  • B.S. Wuhan University


Juan Mao is an assistant professor in the Department of Accounting. She holds a Ph.D. in accounting from the University of Kansas. She also has a background in information systems. Her research focuses on both financial accounting and auditing. Her primary teaching areas are accounting information systems, financial accounting and cost/managerial accounting.

Research Interests

  • Individual auditors/audit partners
  • Audit outsourcing/group audits
  • Internal control
  • Reverse merger

Selected Publications

  • “Internal Control Material Weakness Disclosure and Misstatement Duration,” with Z. Ye, Journal of Business Finance & Accounting, forthcoming
  • “Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors’ Leaving Public Accounting,” with W. R. Knechel, B. Qi and Z. Zhuang, Contemporary Accounting Research, Vol. 38, No. 4, 2021, pp. 2461-2495.
  • “PIPE Contracts in Reverse Mergers: The Role of Expert Placement Agents and Stage Financing”, with Onur Bayar and Yini Liu, Review of Quantitative Finance and Accounting, Vol. 56, No.1, 2021, pp.143-184.
  • “Group audits: Are Audit Quality and Price Associated with the Lead Auditor’s Decision to Accept Responsibility?”, with Michael Ettredge and Mary Stone, Journal of Accounting and Public Policy, Vol. 39, No. 2, 2020, pp.1-25. SSRN Top 10 List in April-May 2018.
  • “Auditor Reverse Merger Expertise: Evidence from Chinese Reverse Merger Companies”, with Jennifer Yin, Auditing: Journal of Practice and Theory, Vol. 36, No. 4, 2017, pp. 115-133.
  • “Do International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence from China”, with Qian Xu and Baolei Qi, The International Journal of Accounting, Vol. 52, No. 3, 2017, pp. 262-278.
  • “Categorization of Technologies: Insights from the Technology Acceptance Literature,” Journal of Applied Business and Economics”, Vol. 18, No. 4, 2016, pp. 20-30.
  • “Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms”, with Michael Ettredge, Abacus, Vol. 52, No. 3, 2016, pp. 441-472.  SSRN Top Ten List in October-November 2014.