汪方军西安交通大学教师主页管理系统学术论文中文主页

Nanyan Dong, Fangjun Wang, Junrui Zhang, Jian Zhou. Ownership structure and real earnings management: Evidence from China, Journal of Accounting and Public Policy, 2020, 39, 1-18. （通讯作者）
Fangjun Wang, Luying Xu, Fei Guo, Junrui Zhang. Loan guarantees, corporate social responsibility disclosure and audit fees: Evidence from China. Journal of Business Ethics, 2020, 166: 293-309.
Fangjun Wang, Zhichao Zhang, Luying Xu. Corporate Social Responsibility and Financial Statement Comparability: Evidence from China. Corporate Social Responsibility and Environmental Management, 2020, 27: 1375-1394.
Usman, M., Gull, A.A., Zalata, A.M., Fangjun Wang. Junming Yin. Female Board Directorships and Related Party Transactions. British Journal of Management. 2021, forthcoming, https://doi.org/10.1111/1467-8551.12568. （通讯作者）
Nanyan Dong, Fangjun Wang, Junrui Zhang. Voluntary Management Earnings Forecasts and Value Relevance in Financial Reports. Emerging Markets Finance and Trade, 2021. 57(9): 2560-2582.
Fangjun Wang, Shuolei Xu, Junqin Sun, Charles P. Cullinan. Corporate Tax Avoidance: A Literature Review and Research Agenda. Journal of Economic Surveys, 2019, 2020, 34(4): 793-811.
Fangjun Wang, Junqin Sun, Yang Liu. Institutional pressure, ultimate ownership and corporate carbon reduction engagement: Evidence from China. Journal of Business Research, 2019, 104: 14-26.
Peng Wang, Fangjun Wang, Nan Hu, The effect of ultimate ownership on the disclosure of environmental information, Australian Accounting Review, 2018, 28 (2): 186-198.
Fangjun Wang, Luying Xu, Junrui Zhang, Wei Shu, Political connections, internal control and firm value. Journal of Business Research, 2018, 86: 53~67.
Muhammad Usman, Junrui Zhang, Fangjun Wang, Junqin Sun, Muhammad Abdul Majid Makki, Gender diversity in compensation committees and CEO pay: evidence from China, Management Decision, 2018, 56(5): 1066-1087. （通讯作者）
Wang Ruiqi, Fangjun Wang, Luying Xu, Changhong Yuan, R&D expenditures, Ultimate ownership and future performance: Evidence from China, Journal of Business Research, 2017, 71: 47~54.
Charles P. Cullinan, Fangjun Wang, Peng Wang, Junqin Sun, Whose interests do independent directors represent? Examining the ownership-contingent nature of the relationship between board independence and tunneling, China Accounting and Finance Review, 2017, 19(2): 63~90.
Xuelian Bai, Fangjun Wang, Junrui Zhang, Analyst coverage and stock return synchronicity: evidence from regulation changes in China’s IPO market, Applied Economics, 2016, 48(47): 4538~4557. （通讯作者）
Bin Liu, Charles P. Cullinan, Junrui Zhang, Fangjun Wang, Loan guarantees and the cost of debt evidence from China, Applied Economics, 2016, 48(38): 3626~3643.
Charles P. Cullinan, Fangjun Wang, Peng Wang, Junrui Zhang, Ownership structure and accounting conservatism in China, Journal of International Accounting, Auditing and Taxation, 2012, 21(1): 1~16.
Nan Hu, Fangjun Wang, Peng Wang, Lee J. Yao, Junrui Zhang, The impact of ultimate ownerships on audit fees: evidence from Chinese listed companies, Asia-Pacific Journal of Accounting & Economics, 2012, 19(3): 352~373.
Charles P. Cullinan, Fangjun Wang, Bei Yang, Junrui Zhang, Audit opinion improvement and the timing of disclosure, Advances in Accounting, 2012, 28(2): 333~343.
汪方军,孙俊勤,陈怡欣.激励与企业创新：综述与展望[J].财会月刊,2021(11):127-132.
李继元,汪方军,赵红升,舒伟.“党建入章”与企业成本粘性：基于党组织治理的解释[J].外国经济与管理,2021,43(10):21-34.
舒伟,曹晶,曹健,汪方军.企业信息化投入能够抑制盈余管理吗？基于中国A股上市公司的经验证据[J].苏州大学学报(哲学社会科学版),2021,42(05):115-127.
苏洋,张俊瑞,赵红,汪方军.其他综合收益的信息含量:基于会计稳健性的中介效应分析[J].财贸研究,2020,31(06):85-97.
汪方军,孙俊勤.政府压力对企业碳减排绩效的影响研究[J].预测,2019,38(01):37-44.
汪方军,孙俊勤,王璇子.中国上市公司研发支出的非线性调整研究[J].系统工程理论与实践,2018,38(12):3050-3058.
张志超,汪方军,马莉珠.会计信息可比性的影响因素与经济后果:文献综述与展望[J].财务研究,2018(05):89-97.
张俊瑞,王良辉,汪方军.管理层任职网络会影响高管薪酬吗?——一项基于社会资本的实证研究[J].管理评论,2018,30(06):136-148.
陈怡欣,张俊瑞,汪方军.卖空机制对上市公司创新的影响研究——基于我国融资融券制度的自然实验[J].南开管理评论,2018,21(02):62-74.
张俊瑞,薛晓琳,余思佳,汪方军.会计领域“高被引论文”的学术特征与创新思想:回顾与借鉴[J].会计研究,2018(01):32-38.
徐露莹,汪方军,王璇子.放松卖空管制影响审计定价吗?——基于融资融券准自然实验的分析[J].预测,2017,36(06):30-36+42.
张俊瑞,王良辉,汪方军.高管-独董任职联结与“机会主义”的费用粘性——基于独立董事外生离任所构建的拟自然实验[J].山西财经大学学报,2017,39(10):85-99.
汪方军,孙俊勤,邓杰丹.企业社会责任与实际税负的相关性研究[J].税务研究,2016(10):87-91.
张俊瑞,陈怡欣,汪方军.所得税优惠政策对企业创新效率影响评价研究[J].科研管理,2016,37(03):93-100.
张俊瑞,刘彬,程子健,汪方军.上市公司对外担保与持续经营不确定性审计意见关系研究——来自沪深主板市场A股的经验证据[J].审计研究,2014(01):62-70.
赵新荣,汪方军,雷雨.低碳经济背景下碳排放权确认与计量的研究进展与启示[J].人文杂志,2013(12):47-52.
郭维彬,汪方军.适应低碳经济的区域低碳创新系统研究[J].西安科技大学学报,2012,32(01):121-123+134.
张俊瑞,张琦,汪方军.《会计研究》三十年论文质量评价——基于《中国知网》引证文献的统计分析[J].会计与经济研究,2012,26(01):40-50.
汪方军,朱莉欣,黄侃.低碳经济下国家碳排放信息披露系统研究[J].科学学研究,2011,29(04):515-520.
杨蓓,汪方军,黄侃.适应低碳经济的企业碳排放成本模型[J].西安交通大学学报(社会科学版),2011,31(01):44-47.
张俊瑞,汪方军,王鹏.上市公司社会责任信息披露影响因素研究[J].中国总会计师,2010(08):55-57.