Jinqiu (Claire) Yan , Ph.D.

Jinqiu (Claire) Yan is an Assistant Professor of Accounting. She earned her Ph.D. in Business Administration from the University of Houston and has taught accounting at both the undergraduate and MBA levels. Her teaching excellence was recognized with the Dean’s Meritorious Teaching Award at Rutgers Business School. Dr. Yan’s research focuses on financial accounting, with a particular emphasis on governmental accounting. She has published in leading journals, including Contemporary Accounting Research, Journal of Accounting and Public Policy, and Journal of Accounting, Auditing & Finance. Her scholarship in governmental accounting has been recognized with multiple honors, including two Best Paper Awards from the Government and Nonprofit Section Midyear Meeting and the Crain Memorial Research Grant from the Governmental Accounting Standards Board (GASB).
Selected Publications
1. McDonough, R., & Yan, C. J. (2024). Maintaining Maintenance: The Real Effects of Financial Reporting for Infrastructure. Contemporary Accounting Research, http://doi.org/10.1111/1911-3846.12970 (Recipient of Gilbert W. Crain Memorial Research Grant, Governmental Accounting Standards Board)
2. McDonough, R. P., & Yan, C. J. (2023). Accounting policies in the public sector: Characteristics and consequences of accounting for capital assets. Journal of Accounting and Public Policy, 42(1), 107033.
3. Lobo, G. J., Xie, K., & Yan, C. J. (2023). Signaling under threats: evidence of voluntary disclosure in corporate control contests. Journal of Accounting Auditing & Finance, 38(1), 3-28.
4. Khumawala, S. B., Ranasinghe, T., & Yan, C. J. (2020). Real effects of governmental accounting standards: Evidence from GASB statement No. 53–Accounting and financial reporting for derivative instruments. Journal of Accounting and Public Policy, 39(5), 106719. (Best Paper Award, Government and Nonprofit Section Midyear Meeting 2017)
5. Hong, L., Li, Y., Xie, K., & Yan, C. J. (2020). On the market timing of hedging: evidence from US oil and gas producers. Review of Quantitative Finance and Accounting, 54, 297-334.
6. Khumawala, S., Ranasinghe, T., & Yan, C. J. (2016). Why hedge? Extent, nature, and determinants of derivative usage in US municipalities. Journal of Accounting and Public Policy, 35(3), 303-325.