Huiqi Gan

Research Interests

Archival and behavioral research on topics of Management Accounting; Corporate Governance; Capital Market

Education

• Ph D: Accounting, (2015), Virginia Commonwealth University - Richmond, VA
• MS: Accounting, (2011), University of Denver - Denver, CO
• BBA: Accounting, (2009), South China University of Technology- School of Business - China

Biography

Huiqi Gan, Ph.D., joined the Manning School of Business (MSB) accounting faculty in September 2015. She earned a BBA (Accounting) from the South China University of Technology and a Master in Accounting from University of Denver, and a PhD in Accounting from Virginia Commonwealth University. She is a Certified Management Accountant. Before joining the academia, she had working experience in governmental audit. She conducts both archival research and behavioral research. Her scholarly activities include the research in CEO compensation, corporate investment, earnings management, corporate governance, and whistle-blowing.

Selected Awards and Honors

• American Accounting Association Northeast Region Best Paper Award (2021), Scholarship/Research - American Accounting Association
• Best Ph.D. student research paper award (2016), Scholarship/Research - 2016 American Accounting Association Northeast Regional Meeting
• Dean's Scholar (2015) - Virginia Commonwealth University
• Academic Leadership Award (2011) - University of Denver- School of Accountancy
• School of Business Graduate Assistantship for Doctoral Students (2011) - Virginia Commonwealth University
• Davidovich Endowed Scholarship (2010) - University of Denver- School of Accountancy
• KPMG Scholarship (2010) - University of Denver- School of Accountancy
• Scholar Awards (2010) - University of Denver- School of Accountancy
• Outstanding Volunteer Award (2008) - South China University of Technology
• Excellent Students Awards (2006) - South China University of Technology
• Social Work Contribution Award (2006) - South China University of Technology

Selected Publications

• Choi, H., Gan, H., Suh, S. (2024). Managerial overconfidence and classification shifting. Journal of Accounting and Public Policy, 43.
• Gan, H. (2023). How do CEOs make investment decisions in their early years of tenure? Evidence from investment efficiency. Journal of Corporate Accounting & Finance, 34(3) 64-79.
• Liu, Y., Gan, H., Karim, K. (2021). The effectiveness of chief financial officer board membership in improving corporate investment efficiency. Review of Quantitative Finance and Accounting.
• Liu, Y., Gan, H., Karim, K. (2020). Corporate risk‑taking after adoption of compensation clawback provision (54: pp. 617–649). Review of Quantitative Finance and Accounting
• Gan, H., Park, M., Suh, S. (2020). Non-financial performance measures, CEO compensation, and firms’ future value. Journal of Business Research, 110 213–227.
• Gan, H., Lau, L.K., Yang, L. (2020). Investors’ Perceptions of the Cybersecurity Risk Management Reporting Framework (28:1 pp. 167–183). International Journal of Accounting and Information Management
• Gan, H. (2019). Does CEO managerial ability matter? Evidence from corporate investment efficiency (52:4 pp. 1085–1118). Review of Quantitative Finance and Accounting
• Gan, H., Simerly , M. (2019). The Use of Non-financial Performance Measures: Does the Strength of Corporate Governance Matter? (19:5 pp. 10–30). American Journal of Management
• Liu, Y., Gan, H., Karim, K. (2018). The effectiveness of clawback adoptions in mitigating over-investments – Does board governance play a role? Advances in Accounting, 40 61 - 75.
• Simerly , M. (Western Kentucky University), Gan, H. (2017). CEO characteristics and the choice of using non-financial performance measures (17:4 pp. 81–104). American Journal of Management
• Gan, H., Park, M. (2017). CEO managerial ability and the marginal value of cash. Advances in Accounting, 38 126 - 135.
• Tang, F., Yang, L., Gan, H. (2017). Internal auditors’ reputation and managers’ reliance decision. Managerial Auditing Journal , 32(8) 768–787.
• Gan, H., Park, M. (2016). Are more able CEOs getting more compensated? Evidence from the pay-for-performance sensitivity of equity-based incentives. (34: pp. 64 - 76). Advances in Accounting
• Brink, A., Eller, C.K., Gan, H. (2015). Reporting fraud: An examination of the bystander effect and evidence strength. Advances in Accounting Behavioral Research , 18 125–154.
• Victoravich, L.M., Xu, P., Gan, H. (2012). Institutional ownership and executive compensation: Evidence from US banks during the financial crisis. Managerial Finance, 39(1) 28–46.

Selected Presentations

• Non-GAAP Earnings Reporting and Classification Shifting - American Accounting Association Annual Meeting, August 2021
• Non-GAAP Earnings Reporting and Classification Shifting - American Accounting Association Spark: Meeting of the Regions, May 2021
• How Do CEOs Make Investment Decisions in Their Early Years of Tenure? Evidence from Investment Efficiency - Hawaii Accounting Research Conference, January 2020
• Does Investment Efficiency Improve after Adoption of Compensation Clawback Provisions? - Annual Meeting, American Accounting Association, 2017 - San Diego, California
• How Does the Use of Non-Financial Performance Measures Shape CEO Compensation Structure? - Annual Meeting, American Accounting Association, 2017 - San Diego, California
• CEO Characteristics and the Choice of Using Non-Financial Performance Measures - Management Accounting Seminar, American Accounting Association, 2017 - San Juan, Puerto Rico
• The Use of Non-financial Performance Measures: Does Board Structure Matter? - 2016 Management Accounting Seminar, American Accounting Association, 2016 - Dallas, Texas
• Whistleblowing: An Examination of Evidence Strength and the Bystander Effect - 2014 ABO Research Conference, October 2014 - Philadelphia, Pennsylvania
• Whistleblowing: An Examination of Evidence Strength and the Bystander Effect - Annual Meeting of American Accounting Association, August 2014 - Atlanta, Georgia
• CEOs Managerial Ability and Compensation Structure - Accounting Research Seminar, April 2014 - Virginia Commonwealth University
• Institutional Ownership and Executive Compensation: Evidence from U.S. Banks During the Financial Crisis - Management Accounting Section Research, January 2011 - Atlanta, Georgia