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CS Agnes Cheng

Professor

University of Oklahoma

United States

Research Interests

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About

CS Agnes Cheng is a Professor at The University of Oklahoma in the United States. Her research areas include accounting conservatism, corporate governance, and the impact of external factors such as natural disasters on financial reporting. Recent articles authored by Professor Cheng examine topics such as CEO political contributions, executive compensation, and the influence of creditor rights on corporate tax strategies.

Articles (20)

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2026

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2025

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2025

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2025

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2025

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2024

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2024

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2024

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2024

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2024

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2023

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2022

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2022

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2022

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2022

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2022

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2022

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2021

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2021

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2021

Collaborators (6)

Wenli Huang

Associate Professor

The Hang Seng University of Hong Kong

HONG KONG

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Li Brooks

Associate Professor

Texas A&M International University

UNITED STATES

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Liangliang Jiang

The Hong Kong Polytechnic University

HONG KONG

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Chia-hsiang Weng

Associate Professor

National Chengchi University

TAIWAN

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Yinjie Shen

Assistant Professor

Cleveland State University

UNITED STATES

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Janus Jian Zhang

Assistant Professor

Hong Kong Baptist University

HONG KONG

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CS Agnes Cheng

Research Interests

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About

Articles (20)

How does media sentiment influence the adjustment of tax avoidance?

CEO Political Contribution and Accounting Conservatism

Peer Firm Selection and Executive Compensation: The Curious Case of Dual-Role Peers

Creditor Rights, Conflict of Interest Among Creditors, and Borrowers’ Accounting Conservatism: Evidence From Anti-Recharacterization Laws

The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage

Do rating agencies consider the social capital of the firm in their ratings?

Ex ante litigation risk and firm restatement decisions: Evidence from district courts

Abnormal CSR Performance and Auditor Litigation Risk

Do creditor control rights impact corporate tax aggressiveness? Evidence from debt covenant violations

Corporate Tax Benefits from Hometown-Connected Politicians

Strategic Use of Volume of Financial Items in 10-K Reports

Common Institutional Blockholders and Tail Risk

Time Orientation in Languages and Tax Avoidance

CAFR 1999–2021, the past two decades and a look ahead

Law firm market share and securities class action litigation outcomes

Overreaction or Underreaction to Intra-Industry Earnings Information Transfer: A Cross-Country Analysis

Do Corporate Site Visits Constrain Real Earnings Management?

Geographic location of audit committee chairs and accruals quality: evidence from China

Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China

Overbidding in Mergers and Acquisitions: An Accounting Perspective

Collaborators (6)

Wenli Huang

Li Brooks

Liangliang Jiang

Chia-hsiang Weng

Yinjie Shen

Janus Jian Zhang

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