Mei Cheng

Mei Cheng joined the Eller College of Management in 2006 after earning her PhD in Accounting from the University of Southern California. Her research interests include capital markets and their relation to accounting information, with particular emphasis on disclosures and related economic consequences, as well as market intermediaries, including analysts, credit rating agencies, banks, and underwriters.

Courses

• ACCT 451, Analysis of Financial Statements
• ACCT 682, PhD Seminar in Financial Accounting

Publications

• Cheng, M., P. Michas., and M. Zhao°. 2024. The responses of non-switching audit clients to auditor office reputation damage. Auditing, a Journal of Practice and Theory Forthcoming.
• Cheng, M. and E. Zhang. 2024. The Impact of Short-selling Threats on Credit Rating Performance and Usage: Evidence from a Natural Experiment. Journal of Business, Finance and Accounting, May.
• Cheng, M., Zhang, Y. and Zhao, M. ° 2024. The role of equity underwriters in shaping corporate disclosure. Review of Accounting Studies January.
• Cheng, M., and Y. Zhang. 2023. Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure. Review of Accounting Studies. August.
• Cheng, M., J. Jaggi., and S. Young °. 2022. Customer concentration of targets in mergers and acquisitions. Journal of Business Finance & Accounting, 49(7–8): 1314–1355.
• Cheng, M., L.D. Hodder., and J. Watkins. 2021. Usefulness of interest income sensitivity disclosures. The Accounting Review, 96(1), 117–146.
• Bens, D., M. Cheng, and M. Neamtiu. 2016. The impact of SEC disclosure monitoring on the uncertainty of fair value estimates. The Accounting Review 91 (2): 349-375. 
• Cheng, M., D. Dhaliwal, and Y. Zhang. 2013. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? Journal of Accounting and Economics 56 (1): 1–18. (lead article).
• Cheng, M., D. S. Dhaliwal, and M. Neamtiu. 2011. Asset securitization, securitization recourse, and information uncertainty. The Accounting Review 86 (2): 541–568. 
• Cheng, M. and M. Neamtiu. 2009. An empirical analysis of changes in credit rating properties: Timeliness, accuracy and volatility. Journal of Accounting & Economics 47 (1): 108–30. 
• Cheng, M. and K.R. Subramanyam. 2008. Analyst following and credit ratings. Contemporary Accounting Research, 25: 1007-1044. 

Working Papers

• “Do firms strategically plan consecutive information events? the case of earnings press releases and conference calls?” Preparing for submission (with J. Kang° and Y. Zhang)
• “Social and financial incentives and labor cost management: the case of credit unions” Preparing for submission (with Curtis Hall and Yifan Wang)

Professional Associations

• American Accounting Association

Awards and Honors

• The Dean’s Research Impact Award for Associate Professors at Eller 2024
• DRSOA Master Program Most Valuable Faculty Award Tenure Track 2023
• Eller Dean’s Fellowship, 2015-2023
• Eller Research Fellowship, 2013-2014
• PricewaterhouseCoopers Xtreme Games Case Competition Faculty Mentor for the Winning Team, 2009
• Doctoral Fellowship, Marshall School of Business, 2001-2005
• PricewaterhouseCoopers/Long Tao Scholarship, 2000 Federal Express Scholarship, 1999