Yanrong Jia
Asst Professor
Zicklin School of Business
Department: Stan Ross Dept Accountancy
Areas of expertise:
Email Address: yanrong.jia@baruch.cuny.edu
> View CV- Biography
- Teaching
- Research and Creative Activity
- Grants
- Honors and Awards
- Service
Education
Ph.D., Accounting, Washington University in St. Louis, Olin Business School
B.S.B.A., Accounting and Finance, Washington University in St. Louis, Olin Business School ST. Louis United States
| Semester | Course Prefix | Course Number | Course Name |
|---|---|---|---|
| Fall 2023 | ACC | 3100 | Financial Accounting II |
| Fall 2023 | ACC | 3100 | Financial Accounting II |
| Fall 2022 | ACC | 3100 | Financial Accounting II |
| Fall 2022 | ACC | 3100 | Financial Accounting II |
| Fall 2021 | ACC | 3100 | Financial Accounting II |
Journal Articles
(2024). The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions. Journal of Accounting Research,
Jia, Y., Seetharaman, A., Sun, Y., & Wang, F. (2022). Relative Performance Goals and Management Earnings Guidance. Journal of Business Ethics,
WSJ Reporting of Price-to-Earnings Ratios and Attention to Earnings. JAPP R&R, In Progress.
Assessing the Objective Function of the SEC against Financial Misconduct: A Structural Approach. JAE R&R, In Progress.
Presentations
Yan, H., Jia, Y., & Li, Y. (2024, April 17). Exchange-Traded Funds and Goodwill Impairments. Boston, MA: Boston University.
Yan, H., Jia, Y., & Li, Y. (2024, April 17). Exchange-Traded Funds and Goodwill Impairments. : University of Illinois Chicago.
Jia, Y. (2024, January 17). Deterrence or Displacement? Evidence from Insider Trading Activity after SEC Enforcement Actions. Hawai’i Accounting Research Conference 2024. Honolulu, Hawaii
Jia, Y. Deterrence or Displacement? Evidence from Insider Trading Activity after SEC Enforcement Actions. Conference on Empirical Legal Studies. Chicago: University of Chicago Law School.
Jia, Y. (2024, June 17). The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions. Baruch College / SWUFE Research Symposium. New York: Baruch College.
Jia, Y. Deterrence of Displacement? Evidence from Insider Tading Activity after SEC Enforcement Actions. AAA Annual Meeting. Denver: American Accounting Association.
Jia, Y. The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions. Korea: Korea Advanced Institute of Science & Technology.
Jia, Y. The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions. : Northwestern University.
Research Currently in Progess
Jia, Y., Sun, Y., & Frankel, R.(n.d.). Predicting Accruals Based on Investing and Financing Activities. In Progress.
Jia, Y., Yan, H., & Li, Y.(n.d.). Exchange-Traded Funds and Goodwill Impairments. In Progress.
We examine whether sector ETF ownership affects the timeliness of goodwill impairments. As sector ETFs transmit industry information to their underlying stocks, we predict that managers of firms with higher sector ETF ownership learn from their stock prices and incorporate this industry information when making goodwill impairment decisions. We find that the association between the market-based signals for expected impairments and the likelihood of recognizing goodwill impairments strengthens as sector ETF ownership increases. Cross-sectional tests suggest that the effect is more pronounced within subsamples where managers have stronger incentives to learn from prices. Additional analyses indicate a reduced reliance on peers’ signals and no change in the association between non-market-based signals for expected impairments and actual impairments when sector ETF ownership is higher, consistent with the managerial learning channel.
Jia, Y., Jennings, J., & Ahn, S.(n.d.). Deterrence or Displacement? Evidence from Insider Trading Activity after SEC Enforcement Actions. In Progress.
| Title | Funding Agency Sponsor | Start Date | End Date | Awarded Date | Total Funding | Status |
|---|---|---|---|---|---|---|
| Deterrence or Displacement? Evidence from Insider Trading Activity after SEC Enforcement Actions | PSC-CUNY 54 | 07/01/2023 | 06/30/2024 | 04/18/2023 | 3500 | Funded - In Progress |
| Court Efficiency and SEC Enforcement | PSC CUNY 53 | 07/01/2022 | 12/31/2023 | 04/15/2022 | 3350 | Funded - In Progress |
College
| Committee Name | Position Role | Start Date | End Date |
|---|---|---|---|
| 2023 Commencement | Attendee, Meeting | Present | |
| Undergraduate Accounting and D&A Track Committee | Committee Member | Present | |
| Undergraduate Curriculum Committee | Committee Member | Present |
University
| Committee Name | Position Role | Start Date | End Date |
|---|---|---|---|
| Prize Committee for the Research and Creative Inquiry Expo | Committee Member | 5/2/2022 | Present |