Mei Cheng

Associate Professor of Accounting

Mei Cheng

McClelland Hall 301N
1130 E. Helen St. 
P.O. Box 210108 
Tucson, Arizona 85721-0108

Areas of Expertise

  • Financial reporting and capital markets
  • Market intermediaries
  • Economic consequences


PhD, in Accounting, University of Southern California, 2006

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 archival empirical financial accounting, with a particular focus on financial reporting and capital markets, market intermediaries including analysts, credit-rating agencies and economic consequences.


  • ACCT 451, Analysis of Financial Statements
  • ACCT 525, Accounting Theory and Institutions


  • “The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates” forthcoming, The Accounting Review, January 2016 (with D. Bens and M. Neamtiu)
  • “Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?” Journal of Accounting & Economics, July 2013, Vol. 56 (lead article) (with D. Dhaliwal and Y. Zhang)
  • “Asset Securitization, Securitization Recourse and Information Uncertainty” The Accounting Review, 2011, Vol. 86, No. 2 (with D. Dhaliwal and M. Neamtiu)
  • “An Empirical Analysis of Changes in Credit Rating Properties: Timeliness and Stability,” Journal of Accounting & Economics, March 2009, Vol. 47 (with M. Neamtiu)
  • “Analyst Following and Credit Ratings,” Contemporary Accounting Research, Winter 2008, Vol. 25 (with K.R. Subramanyam)

Working Papers

  • “Banks’ Accounting Conservatism and Credit Rating Differences”(with L. Cheng and S. Bonsall)
  • “Bank Auditor Information Transfer and Audit Quality” (with L. Cheng, D. Dhaliwal and S. Kaplan)
  • “Earnings Smoothing and Future Cash Flow Volatility” (with L. Li)
  •  “Earnings Guidance and Managerial Myopia” (with K.R. Subramanyam and Y. Zhang)
  • “Analyst Quality, Institutional Investors, and the Post-Earnings-Announcement Drift” (with T. Goodman and O. Li)
  • “Probability of Meeting/Beating Analysts’ Forecasts and Market Reaction to Earnings Announcements” (Thesis)
  •  “State Laws and Accrual Quality” (with S. Mansi and J. Wald)

Professional Associations

  • American Accounting Association

Awards and Honors

  • Eller Dean’s Fellowship, 2015
  • Eller Research Fellowship, 2013, 2014
  • PricewaterhouseCoopers Xtreme Games Case Competition Faculty Mentor for the Winning Team, 2009