Dr L.C. Jennifer Ho

[Dr Li-Chin Ho]

Professor, Accounting

Last Updated: January 24, 2021

about me

Research Interests

Economic Impact of Accounting Disclosure in Capital Markets
Earnings Management/Financial Reporting Quality
International Accounting
Corporate Social Responsibility/Sustainability Reporting
Enterprise Risk Management

Teaching Interests

Managerial Accounting
Cost Analysis and Cost Management
Empirical Research in Accounting

Education

- 1990 PhD in Accounting
  The University of Texas at Austin, 1990
- 1984 MPA in Managerial Accounting and Information Systems
  University of Texas at Austin, Austin, Texas,, 1984
- 1981 BBA in Accounting
  National Taiwan University, 1981

Licensure and Certifications

- 2000 Certified Public Accountant, Texas State Board of Public Accountancy

Appointments

- Sept 2011 to Present Professor of Accounting
  University of Texas at Arlington
- Sept 1996 to 2010 Associate Professor of Accounting
  University of Texas at Arlington

Awards and Honors

- May 2020 Outstanding Undergraduate Teaching Award sponsored by College of Business, UTA
- Dec 2018 Nominated and Selected as One of the Finalists for the UTA Doctoral Mentoring Award sponsored by UTA
- Dec 2015 Dean’s Research Fellowship sponsored by College of Business, UTA
- Dec 2014 Dean’s Research Fellowship sponsored by College of Business, UTA
- Dec 2014 Distinguished Paper Award sponsored by 2014 Southwest Regional Meeting of American Accounting Association
- Dec 2013 Dean’s Research Fellowship sponsored by College of Business, UTA
- Dec 2012 Outstanding Reviewer Award sponsored by Emerald LIteratiNetwork

Publications

In Process

Journal Article
Does the Choice between IFRS and U.S. GAAP Matter to Analyst Forecast Behavior? Evidence from Cross-Listed Firms in the United States
[Ho, L.C. Jennifer, Song, Xiaoxiao ]. Journal of International Accounting Research. Submitted.

Journal Article
The Determinants and Consequences of Voluntary IFRS Adoption: Evidence from the U.S. Market
[Bannister, Jennifer , Ho, L.C. Jennifer , Yasar, Mahmut]. Accounting Horizons. Submitted.

2019

Journal Article
Equal Opportunity Market: Sources and Remedies of Home Bias in US Market Reactions to Restatement Announcements
[Bannister, Jennifer , Ho, Li-Chin Jennifer, Song, Xiaoxiao, ]. Review of Accounting and Finance. 18(3), 508-531. Bingley: "Emerald".

2015

Journal Article
Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Adoption: Evidence from China
[Ho, Li-Chin, Liao, Quefeng, Taylor, Martin]. Journal of International Financial Management and Accounting. 26(3), 294-335. DOI: http://dx.doi.org/10.1111/jifm.12030

2014

Journal Article
Stock Option Expense Management after SFAS 123R
[Ho, Li-Chin, Tsay, Jeff, Efendi, Jap, Zhang, Yu]. Review of Accounting and Finance. 13(3), 210-231. DOI: http://dx.doi.org/10.1108/RAF-05-2012-0049

Journal Article
To What Extent Does the Audit Committee Curb Downward Earnings Forecast Guidance?
[Ho, Li-Chin]. Review of Accounting and Finance. 13(2), 110-133. DOI: http://dx.doi.org/10.1108/RAF-03-2013-0040

2013

Journal Article
Financial Reporting Transparency and Audit Fees
[Ho, Li-Chin]. International Research Journal of Applied Finance. 4(7), 857-873.
https://nebula.wsimg.com/ecb1f66e03895983523dae1828e640c6?AccessKeyId=A83663472B839ECDD54B&disposition=0&alloworigin=1

2012

Journal Article
Bloated Balance Sheet, Earnings Management, and Forecast Guidance
[Ho, Li-Chin]. Review of Accounting and Finance. 11(2), 120-140. DOI: http://dx.doi.org/10.1108/14757701211228183

2010

Journal Article
An Empirical Investigation of the Parole Policy in Taiwan
[Ho, Li-Chin]. Journal of Social Sciences and Philosophy. 22(1), 109-138.
http://www.rchss.sinica.edu.tw/publication/ebook/journal/22-01-2010/cc2214.pdf

Journal Article
Audit Tenure and Earnings Surprise Management
[Ho, Li-Chin]. Review of Accounting and Finance. 9(2), 116-138. DOI: http://dx.doi.org/10.1108/14757701011044152

2007

Journal Article
An Empirical Analysis of Triple Bottom-Line Reporting and its Determinants: Evidence from the United States and Japan
[Ho, Li-Chin, Taylor, Martin]. 18(2), 123-150. DOI: http://dx.doi.org/10.1111/j.1467-646X.2007.01010.x

Journal Article
An Empirical Analysis of Triple Bottom-Line Reporting and its Determinants: Evidence from the United States and Japan
[Ho, Li-Chin, Taylor, Martin]. 18(2), 123-150. DOI: http://dx.doi.org/10.1111/j.1467-646X.2007.01010.x

Presentations

- August 2019
  Ho, Li-ChinJennifer (Author & Presenter), Bannister, Jennifer (Author), Song, Xiaoxiao (Author & Presenter), , "Does the Market Reward Foreign Firms and Domestic Firms Equally? Evidence from Meeting-or-Beating Earnings Expectations ", American Accounting Association, San Francisco, USA. (August 14, 2019).
- August 2018
  Bannister, Jennifer , Ho, L.C. Jennifer, "U.S. Investor Reactions to IFRS Financial Statements: Evidence from Foreign Private Issuers ", American Accounting Association, Washington D.C.. (August 8, 2018).
- August 2018
  Ho, L.C. Jennifer, Song, Xiaoxiao, "Does IFRS Adoption Affect Analyst Forecast Behavior?", A, Washington D.C.. (August 7, 2018).
- August 2017
  Ho, Li-ChinJennifer , Fan, Xiaohong, "Do Board Demographic Traits Moderate the relationship between ERM and Firm Performance ", American Accounting Association, San Diego, USA. (August 7, 2017).
- August 2016
  Ho, Li-Chin, Efendi, Jap, Zhang, Yu, "Are Short Sellers Sophisticated Investors? Evidence from Real Earnings Management". (August 31, 2016).
- August 2016
  Ho, Li-Chin, Song, Xiaoxiao, Yardley, Jennifer, "Does the U.S Market Punish Domestic and Foreign Firms Differently? Evidence from Restatements", New York. (August 31, 2016).
- August 2016
  Ho, Li-Chin, Fan, Xiaohong, "Enterprise Risk Management Implementation and Board Demographics". (August 31, 2016).
- August 2015
  Ho, Li-Chin, "Enterprise risk management implementation and board demographics", Seattle. (August 31, 2015).
- August 2015
  Ho, Li-Chin, "Income Smoothing and Audit Fees", Chicago. (August 31, 2015).
- 2014
  Ho, Li-Chin, "Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Adoption: Evidence from China", Atlanta. ( , 2014).
- 2014
  Ho, Li-Chin, "Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Adoption: Evidence from China", Dallas. ( , 2014).
- 2014
  Ho, Li-Chin, Taylor, Martin, Qunfeng Liao, "Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Adoption: Evidence from China", San Antonio. ( , 2014).
- 2012
  Ho, Li-Chin, "China’s Convergence to IFRS – Will It Improve Accounting Quality?", Maui, Hawaii. ( , 2012).
- 2011
  Ho, Li-Chin, "Capital Structure, Equity Incentives, and Earnings management through accurals and real activities", Denver. ( , 2011).
- 2011
  Ho, Li-Chin, "Does SOX Reduce the gap in the earnings quality between annual and interum reporting?", Denver. ( , 2011).
- 2011
  Tsay, Jeff, Ho, Li-Chin, Efendi, Jap, Zhang, Yu, "Stock Option Expense Management after SFAS 123 R". ( , 2011).

Students Supervised

- Present
  Supervisory Committee Chair
  Tsung-Hsuan Joey Yang, (Accounting)
- Aug 2020
  Dissertation Committee Co-Chair
  Lin Vivian Chen, (Accounting)
  The Effect of Investor Sentiment on Earnings Management
- Aug 2019
  Supervisory Committee Member
  Qiang Ruan,
- Aug 2018
  Other
  Suye Wang,
  Ph.D. Coursework Supervisory Committee - Member
- Aug 2018
  Other
  Nargiz Abdullayeva, (Accounting)
  Ph.D. Coursework Supervisory Committee Co-Chair
- July 2017
  Dissertation Committee Chair
  Xiaoxiao Song, Dr. Song is currently employed as an Assistant Professor at Southern Illinois University-Edwardsville. (Accounting)
  Does IFRS Adoption Affect Analyst Forecast Behavior? Evidence from Foreign Private Issuers in the United States
- July 2017
  Other
  Qiang Ruan, (Accounting)
  Ph.D. Coursework Supervisory Committee
- July 2017
  Other
  Lin Vivian Chen, (Accounting)
  Ph.D. Coursework Supervisoty Committee
- Aug 2016
  Dissertation Committee Chair
  Jennifer Yardley, Dr. Yardley is currently employed as an Assistant Professor at University of Dallas.
  The Use of IFRS in U.S. Capital Markets

Courses

Service to the University

- Sept 2018 to Present Chairperson
  
  Accounting Scholarship Committee
- Sept 2018 to Present Committee Member
  
  Faculty Recruiting Committee
- Dec 2017 to Present Faculty Advisor
  
  Taiwanese Student Association
- Oct 2017 to Present Committee Member
  
  College Faculty Scholarship Evaluation Committee
- Sept 2017 to Present Committee Member
  
  Accounting Ph.D. Program Committee
- Sept 1996 to Present Committee Member
  
  Promotion and Tenure Committee
- Aug 2020 to Sept 2020 Committee Member
  
  Associate Dean (Diversity, Racial Equity, and Inclusion) Search Committee
- Sept 2019 to Aug 2020 Committee Member
  
  Cost and Managerial Accounting Curriculum Review Task Force
- Oct 2017 to Aug 2018 Committee Member
  
  COB Dean Search Committee
- Sept 2017 to Aug 2018 Chairperson
  
  Fund Raising
- Aug 2018 to Aug 2018 Chairperson
  
  Annual CPE Day
- Apr 2018 to June 2018 Chairperson
  
  AACSB Accounting Accreditation Application
- May 2018 to June 2018 Chairperson
  
  Annual AACSB APQ (Accounting Programs Questionnaire) Survey
- May 2018 to May 2018 Chairperson
  
  Annual Scholarship Banquet
- Mar 2018 to Mar 2018 Chairperson
  
  Distinguished Accounting Speaker Series
- Feb 2018 to Feb 2018 Chairperson
  
  Annual Firm Night
- Sept 2017 to Dec 2017 Chairperson
  
  Faculty Recruiting
- Nov 2017 to Nov 2017 Chairperson
  
  TSCPA CPA Promotion Event
- Oct 2017 to Oct 2017 Chairperson
  
  Chili Cook Off
- Sept 2015 to June 2016 Chairperson
  
  AACSB Accounting Accreditation Review
  I led the department to successfully complete the 2010-2015 AACSB Accounting Continuous Improvement Review. Major activities/tasks included: Pre-Visit Meeting – September 2015 Report Submission – December 2015 Official Visit – February 2016 Follow-up Work -- March - June 2016
- Apr 2016 to Apr 2016 Chairperson
  
  Scholarship Banquet
- Feb 2016 to Feb 2016 Chairperson
  
  Firm Night

Service to the Profession

- 2019 to Present
  Editor, Journal Editor
  Review of Accounting and Finance
- 2006 to Present
  Editorial Review Board Member
  Journal of Contemporary Accounting
- 2005 to Present
  Editorial Review Board Member
  International Journal of Accounting Studies
- July 2020 to Sept 2020
  External reviewer for a tenure/promotion case
  North Dakota State University
- June 2016 to Aug 2019
  Editor, Associate Editor
  Review of Accounting and Finance
- 2010 to 2016
  Editorial Review Board Member
  Review of Accounting and Finance

Faculty & Staff Resources

Dr L.C. Jennifer Ho

[Dr Li-Chin Ho]

Research Interests

Research Interests

Teaching Interests

Teaching Interests

Education

Education

Licensure and Certifications

Licensure and Certifications

Appointments

Appointments

Awards and Honors

Publications

Presentations

Students Supervised

Courses

Service to the University

Service to the Profession