Juan Mao, Ph.D.

Associate Professor, Accounting

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Bio

Dr. Juan Mao is an associate professor of accounting at the University of Texas at San Antonio. Mao earned her Ph.D. from the University of Kansas and has received training in both accounting and information systems. Her main research interests are in group audits, internal controls, financial misreporting, audit partners, and regulatory and legal risks of clients and audit firms. Mao has published a dozen papers in Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, and Journal of Business Finance & Accounting among others. She is currently on the editorial board of Current Issues in Auditing.

Research Interests

  • Group audits
  • Internal controls
  • Financial misreporting
  • Audit partners
  • Regulatory and legal risks of clients and audit firms

Degrees

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

Publications

  • "Litigation and Information Effects in Private Sales of Securities," Journal of Corporate Finance, with Bayar, O., Floros, I. and Liu, Y.
  • "How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?" with M. Ettredge, M. Stone, and L. Sun, Auditing: A Journal of Practice and Theory, forthcoming. 
  • "Group Audit Risk and Component Auditor Use: A difference-in-differences analysis," with K. Gunny, and J. Zhang, Auditing: A Journal of Practice and Theory, forthcoming.
  • "Non-Big 6 Audit Firms' Access to External Resources Through Inter-Organizational Relationships (IORs)," with J. Boone, and L. Chen, Accounting and Business Research, presented in the 2022 PCAOB conference. 
  • “Shareholder Litigation and Short Selling Ahead of Private Equity Placements,” with O. Bayar and Y. Liu, Financial Review, forthcoming.
  • “Component Auditor Use and Lenders' Perception of Audit Quality,” with G. V. Krishnan and J. Zhang, Auditing: A Journal of Practice and Theory, forthcoming.
  • “Repeated Data Breaches and Firm Value,” with J. Peng, H.F. Zhang and S.H. Xu, Economics Letters, forthcoming.
  • “The Scale and Scope of the Client Portfolio and Audit Quality at the Individual Auditor Level: Evidence from China,” with B.Qi and G. Zhang, Accounting and Business Research, forthcoming.
  • “Internal Control Material Weakness Disclosure and Misstatement Duration,” with Z. Ye, Journal of Business Finance & Accounting, Vol. 50, No. 1-2, 2023, pp. 118-151.
  • “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.