Zhongxia (Shelly) Ye, Ph.D.

Associate Professor, Accounting

Zhongxia (Shelly) Ye

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Bio

Zhongxia (Shelly) Ye is an Associate Professor in the Department of Accounting at the Carlos Alvarez College of Business. She has published articles in academic journals, including Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Journal of Business Finance & Accounting, Accounting Horizons, Journal of Accounting, Auditing, and Finance, Behavioral Research in Accounting, Journal of Accounting Literature, and Long Range Planning. Previously, she served as an Associate Editor for the International Journal of Accounting, Auditing, and Performance Evaluation and on the Editorial Advisory and Review Board for Accounting Horizons. Currently, she is serving on the Editorial Review Board for Current Issues in Auditing.

Research Interests

  • Auditing
  • Corporate governance
  • Internal controls
  • Financial accounting

Degrees

  • Ph.D. Temple University
  • M.Acc. Southwestern University of Finance and Economics, P.R. China
  • B.A. Southwestern University of Finance and Economics, P.R. China

Publications

  • “Book Review: Richardson, Vernon J., Ryan A. Teeter, and Katie L. Terrell (2023). Data Analytics for Accounting (3rd). McGraw Hill LLC,” with W. K. Harmon and S. Mutlu, Accounting Horizons, Vol. 37, No. 4, 2023, pp. 207–211.
  • “Internal Control Material Weakness Disclosure and Misstatement Duration,” with J. Mao, Journal of Business Finance & Accounting, 50, No. 1-2, 2023, pp. 118-151.
  • “Strategic Planning Committees on U.S. Public Company Boards: Axiomatic or Paradoxical?” with D. R. Hermanson, J. G. Tompkins, and R. Veliyath, Long Range Planning, Vol. 53, No. 5, October 2020, p.101967.
  • “The Governance Committee Process for U.S. Publicly Traded Firms,” with R. Clune, D. R. Hermanson, and J. G. Tompkins, Behavioral Research in Accounting, Vol. 31, No. 1, 2019, pp. 21-40
  • “Shareholder Proposals on the Auditor-Client Relationship: The Case of Non-Audit Service Purchases,” with D. R. Hermanson and D. V. Rama, Journal of Accounting, Auditing and Finance, Vol. 34, No. 2, 2019, pp. 179-203.
  • “What Do Compensation Committees on the Boards of Public Companies Do? Comparisons of Indian and U.S. Process Differences Juxtaposing Complementary Theoretical Lenses,” with R. Veliyath, R. George, D. R. Hermanson, and J. G. Tompkins, Long Range Planning, Vol. 49, August 2016, pp. 519-539.
  • “The Nominating Committee Process: A Qualitative Examination of Board Independence and Formalization,” with R. Clune, D. R. Hermanson, and J. G. Tompkins, Contemporary Accounting Research,  31, Fall 2014, pp. 748-786.
  • “Shareholder Voting in Director Elections and Initial SOX Section 404 Reports,” with D. R. Hermanson and J. Krishnan, Journal of Accounting, Auditing and Finance,  28, No. 2, 2013, pp. 103-127.
  • “The Compensation Committee Process,” with D. R. Hermanson, J. G. Tompkins, and R. Veliyath, Contemporary Accounting Research,  29, Fall 2012, pp. 666-709.
  • “Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions,” with J. V. Carcello and D. R. Hermanson, Auditing: A Journal of Practice & Theory, Vol. 30, August 2011, pp. 1-31.
  • “A Review of Academic Literature on Internal Control Reporting Under SOX,” with A. Schneider, A. A. Gramling, and D. R. Hermanson, Journal of Accounting Literature,  28, 2009, pp. 1-46.
  • “Adverse Section 404 Opinions and Shareholder Dissatisfaction Toward Auditors,” with D. R. Hermanson and J. Krishnan, Accounting Horizons,December 2009, pp. 391-409.
  • “Why Do Some Accelerated Filers with SOX Section 404 Material Weaknesses Provide Early Warning Under Section 302?” with D. R. Hermanson, Auditing: A Journal of Practice & Theory,November 2009, pp. 247-271.
  • “Why Some Companies Seek Shareholder Ratification on Auditor Selection,” with J. Krishnan, Accounting Horizons, Vol. 19, December 2005, pp. 237-254.