Yun Fan

Assistant Professor

Yun Fan


Dr. Fan has been an Assistant Professor of Accounting at the C. T. Bauer College of Business since June 2011. Prior to joining the University of Houston, she had taught financial, cost, and intermediate accounting at the University of Oklahoma, where she received her Ph.D. in May 2011. Professor Fan's 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 high quality peer-reviewed academic journals, such as The Accounting Review, Contemporary Accounting Research, and Journal of International Accounting Research. She has served as an ad hoc referee for Contemporary Accounting Research, Journal of Accounting and Public Policy, Journal of Accounting, Auditing, and Finance, Journal of International Accounting Research, and Accounting Horizons. Professor Fan enjoys teaching undergraduate financial accounting and co-teaching an introductory doctoral seminar on accounting research with her colleagues at UH.

Research Interests

  • Capital market-based accounting research
  • Misclassification of financial statement information
  • The portfolio approach to earnings management
  • Voluntary disclosures

Areas of Expertise

  • Financial accounting
  • Managerial accounting


  • Fan, Y. and X. Liu. 2017. Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses? Contemporary Accounting Research 34(1): 400-426.
  • Fan, Y., C. Wang, and W. Thomas. 2015. The Effect of Regulatory Benchmarks on Firm Reporting Behavior. Journal of International Accounting Research 14(1): 85-107.
  • Fan, Y. and W. Thomas. 2013. What Determines Management Cash Flow Forecasts in the Oil and Gas Industry? Oil, Gas and Energy Quarterly 62(1): 37-55.
  • Fan, Y., A. Barua, W. Cready, and W. Thomas. 2010. Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items. The Accounting Review 85(4): 1303-1323.
  • Ayres, F., C. Bauman, M. Bauman, and Y. Fan. 2008. Inventory Accounting After LIFO. Commercial Lending Review (September-October): 17-24.
  • Mensah, M., H. Nguyen, and Y. Fan. 2007. Derivative Instruments and Their Use for Hedging by U.S. Non-Financial Firms: A Review of Theories and Empirical Evidence. Journal of Applied Business and Economics 7(2): 35-57.

Academic Associations & Editorial Boards

  • American Accounting Association
  • Chinese Accounting Professors' Association of North America

Contact Info

MH 390L
No Web Site Currently


  • Principles - Financial Accounting (Undergraduate)
  • Accounting Research Paradigm (Doctoral)


Ph. D. University of Oklahoma
M.B.A. University of Scranton