avatar

Yun Fan

[Yun Fan]

Assistant Professor, Accounting
Last Updated: February 12, 2020
about me

Research Interests

Research Interests
Financial accounting and reporting Misclassification of financial statement information Earnings management Voluntary disclosures Corporate governance Debt contracting

Teaching Interests

Teaching Interests
Financial accounting and reporting Doctoral seminar in accounting research

Biography

Biography

Professor Fan joined the University of Texas at Arlington in the fall of 2018. Prior to joining UTA, she had taught financial, cost, and intermediate accounting at University of Houston and University of Oklahoma. Professor Fan received her Ph.D. in Accounting from University of Oklahoma in May 2011. Her primary research interests are capital market-based accounting issues, including the misclassification of financial statement information, the portfolio approach of managing earnings, and voluntary disclosures. Her work has been published in leading peer-reviewed academic journals such as The Accounting Review, Contemporary Accounting Research, and Management Science. She has served as an ad hoc referee for academic journals including Contemporary Accounting Research, Journal of Accounting and Public Policy, Journal of Accounting, Auditing, and Finance, Journal of International Accounting Research, and Accounting Horizons. She currently teaches Intermediate Financial Accounting 1 at UTA.

Appointments

Appointments

    • Sept 2018 to Present Assistant Professor of Accounting
      Department of Accounting, University of Texas at Arlington
    • June 2011 to Aug 2018 Assistant Professor of Accounting
      Department of Accountancy and Taxation, University of Houston

Memberships

    • Jan 2011 to Present Chinese Accounting Professors’ Association of North America
    • Sept 2007 to Present American Accounting Association

Publications

      Journal Article (In Process)
      • Accepted
        The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting
        [Fan, Yun, Thomas, Wayne, Yu, Xiaoou]. Management Science.
      2017
      • Journal Article
        Misclassifying Core Expenses as Special Items: Cost of Goods Sold or General, Selling, and Administrative Expenses?
        [Fan, Yun, Liu, Xiaotao(Kelvin)]. Contemporary Accounting Research. 34(1),
      2015
      • Journal Article
        The Effect of Regulatory Benchmarks on Firm Reporting Behavior
        [Fan, Yun, Thomas, Wayne]. Journal of International Accounting Research. 14(1),
      2013
      • Journal Article
        What Determines Management Cash Flow Forecasts in the Oil and Gas Industry?
        [Fan, Yun, Thomas, Wayne]. Oil, Gas and Energy Quarterly. 62(1),
      2010
      • Journal Article
        Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items
        [Fan, Yun, Barua, Abhijit, Cready, William, Thomas, Wayne]. The Accounting Review. 85(4),
      2008
      • Journal Article
        Inventory Accounting After LIFO
        [Fan, Yun, Ayres, Frances, Bauman, Christine, Bauman, Mark]. Commercial Lending Review. 2008(September-October),
      2007
      • Journal Article
        Derivative Instruments and Their Use for Hedging by U.S. Non-Financial Firms: A Review of Theories and Empirical Evidence.
        [Fan, Yun, Mensah, Michael, Nguyen, Hong]. Journal of Applied Business and Economics. 7(2),

Courses

      • ACCT 3311-001 FINANCIAL ACCOUNTING I
        (Course Id: 100444)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 3311-002 FINANCIAL ACCOUNTING I
        (Course Id: 100444)
        Fall - Regular Academic Session - 2019
      • ACCT 5311-002 FINANCIAL ACCOUNTING I
        (Course Id: 100485)
        Fall - Regular Academic Session - 2019
      • ACCT 3311-002 FINANCIAL ACCOUNTING I
        (Course Id: 100444)
        Spring - Regular Academic Session - 2019 Download Syllabus
      • ACCT 3311-003 FINANCIAL ACCOUNTING I
        (Course Id: 100444)
        Spring - Regular Academic Session - 2019 Download Syllabus
      • ACCT 3311-001 FINANCIAL ACCOUNTING I
        (Course Id: 100444)
        Fall - Regular Academic Session - 2018
      • ACCT 3311-002 FINANCIAL ACCOUNTING I
        (Course Id: 100444)
        Fall - Regular Academic Session - 2018