Profile picture of Qintao Fan

Qintao Fan

Associate Professor of Accounting

Affiliations: Accounting, Undergraduate Programs
Phone: 541-346-4865
Office: Lillis 374

About

Biography:

Qintao Fan is an associate professor in the School of Accounting at the Lundquist College of Business. Her expertise includes incentive compensation, capital budgeting, and earnings management. Her research on these topics has been published in the Journal of Accounting and Economics, Contemporary Accounting Research, and The Accounting Review.

Fan received her PhD and MS from Stanford University. Before joining the Lundquist College, Fan was an assistant professor at the University of California at Berkeley and an associate professor at the University of Illinois at Urbana-Champaign.

Degree History:
  • PhD, Business Administration (Accounting), Stanford University
  • MS, Statistics, Stanford University
  • MA, Economics, University of Maryland at College Park
  • BA, Economics, Renmin University of China
Previous Positions:
  • University of Illinois, Urbana-Champaign
  • University of California, Berkeley
Honors and Awards:
  • Teachers Ranked as Excellent by Their Students, University of Illinois, Urbana-Champaign, 2015
  • Earl F. Cheit Award for Excellence in Teaching, PhD Program, Haas School of Business, University of California, Berkeley, 2008
  • COR Junior Faculty Research Grant, 2004
  • American Accounting Association Doctoral Consortium Fellow, 2002
  • Stanford University Graduate Fellowship, 1998–2002

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Areas of Expertise

Research Interests:

  • Earnings management
  • Incentive compensation and capital budgeting
  • Information economics
  • Initial public offerings

Teaching Areas:

  • Corporate governance
  • Cost accounting
  • Doctoral research seminar in accounting
  • Internal control systems
  • Managerial accounting
  • Strategic cost analyses

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Current Projects

  • "Tax Cuts, Investments, and Managerial Entrenchment," with Nicole Johnson and Thomas Pfeiffer, Contemporary Accounting Research, conditionally accepted.
  • "Fixed and Variable Tax Expense and the Cost of Equity Capital," with David Guenther and Kaishu Wu, Journal of American Taxation Association, in preparation for second round review.
  • "Innovation Incentives and Competition for Corporate Resources," with Sunil Dutta, under review.

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Publications

Journal Articles:

Fan, Qintao, and Nicole Bastian Johnson. "Contest Schemes and Dynamic Incentive Provision." Management Science, forthcoming.

November 2023

Fan, Qintao, Nicole Bastian Johnson, and Thomas Pfeiffer. "The Impact of Intrafirm Incentive Conflicts on the Interplay between Tax Incidence and Economic Efficiency." Contemporary Accounting Research, forthcoming. https://doi.org/10.1111/1911-3846.12871.

May 2023

Fan, Qintao, and Wei Li. "Leading Indicator Variables and Managerial Incentives in a Dynamic Agency Setting." Review of Accounting Studies 23, no. 4: 1715-1753. https://doi.org/10.1007/s11142-018-9461-3.

December 2018

Dutta, Sunil, and Qintao Fan. "Earnings Management and Dynamic Incentives." Journal of Law, Finance, and Accounting 1, no. 2: 361-394. http://doi.org/10.1561/108.00000009.

December 2016

Dutta, Sunil, and Qintao Fan. "Equilibrium Earnings Management and Managerial Compensation in a Multi-period Agency Setting." Review of Accounting Studies 19, no. 3: 1047-1077. https://doi.org/10.1007/s11142-014-9279-6.

September 2014

Dutta, Sunil, and Qintao Fan. "Incentives for Innovation and Delegated versus Centralized Capital Budgeting." Journal of Accounting and Economics 53, no. 3: 592-611. https://doi.org/10.1016/j.jacceco.2012.01.003.

June 2012

Fan, Qintao, and Xiao-Jun Zhang. "Accounting Conservatism, Information Aggregation, and the Quality of Financial Reporting." Contemporary Accounting Research 29, no. 1: 38-56. https://doi.org/10.1111/j.1911-3846.2011.01069.x.

March 2012

Dutta, Sunil, and Qintao Fan. "Hurdle Rates and Project Development Efforts." The Accounting Review 84, no. 2: 405-432. https://doi.org/10.2308/accr.2009.84.2.405.

March 2009

Fan, Qintao. "Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence." The Accounting Review 82, no. 1: 27-64. https://doi.org/10.2308/accr.2007.82.1.27.

January 2007

In the News

Lundquist College faculty continue to impress with distinguished honors and top industry recognition for their pioneering work.

The Lundquist College welcomes the new faculty and staff members joining us this fall term.