Flora Zhou

  • Assistant Professor, Accounting
  • Assistant Professor, Bentley University
  • PhD Cornell University
  • Masters Cornell University
  • Masters of Philosophy Hong Kong University of Science and Technology
  • Bachelor of Arts Fudan University

Teaching Interests

Cost and managerial accounting; Performance management and evaluation; Research seminar

Research Interests

Behavioral research in managerial accounting

Professional Memberships

  • Institute of Management Accountants 2020 - Present
  • American Accounting Association 2001 - Present
  • Awards and Honors

  • 2022, 2022 MAS Midyear Meeting Outstanding Discussant Award, AAA
  • 2021, JMAR Outstanding Reviewer Award , AAA
  • 2017, Notable Contribution to Management Accounting Literature Award, American Accounting Association-Management Accounting Section
  • 2016, Outstanding Management Accounting Paper Award, American Accounting Association-Management Accounting Section
  • 2010, Outstanding Management Accounting Paper Award, American Accounting Association-Management Accounting Section
  • 2006, Graduate Student Fellowship, Cornell University
  • 2005, Graduate Student Fellowship, Cornell University
  • 2004, American Accounting Association Doctoral Consortium Fellow, American Accounting Association
  • 2003, Graduate Student Fellowship, Cornell University
  • 2002, Graduate Student Fellowship, Cornell University
  • 2001, Graduate Student Fellowship, Cornell University
  • Publications

    Journal Articles


  • Potsaid, T., Venkataraman, S., Zhou, F. (2023). Payments in Lieu of Taxes (PILOTs): How Characteristics of Requests for PILOTs Impact Nonprofits’ Fairness Perceptions and Likelihood of Compliance . Journal of Accounting and Public Policy. Forthcoming.
  • Tafkov, I., Towry, K., Zhou, F. (2021). The Impact of Knowledge Transfer on Investments in Knowledge Creation in Firms. Contemporary Accounting Research.
  • Newman, A., Tafkov, I., Zhou, F. (2020). The Effects of Incentive Scheme and Task Difficulty on Employees' Altruistic Behavior Outside the Firm. Contemporary Accounting Research.
  • Chen, X., Nichol, J., Zhou, F. (2017). The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing. Contemporary Accounting Research, (34) 4 1757-1778.
  • Chen, X., Trotman, K., Zhou, F. (2015). Electronic Fraud Brainstorming in Hierarchical Audit Teams: Does Interaction Help or Hurt?. The Accounting Review, (90) 1 175-198.
  • Chen, X., Rennekamp, K., Zhou, F. (2015). The Effects of Forecast Type and Performance-based Incentives on the Quality of Management Forecast. Accounting, Organizations and Society, (46) 8-18.
  • Chen, X., Williamson, M., Zhou, F. (2012). Reward System Design and Group Creativity: An Experimental Investigation. The Accounting Review, (87) 6 1885-1911.
  • Bloomfield, R., Tayler, W., Zhou, F. (2009). Momentum, Reversal, and Uninformed Traders in Laboratory Markets. The Journal of Finance, (64) 6 2535-2558.
  • Wang, S., Zhou, F. (2004). Staged Financing in Venture Capital: Moral Hazard and Risks. Journal of Corporate Finance, (10) 1 131-155.
  • Presentations

  • Shi, B., Tafkov, I., Zhou, F. (2022). “The Effect of Relative Performance Information Level on Team Performance” Presented at the AAA MAS midyear meeting Portland, OR
  • Shi, B., Tafkov, I., Zhou, F. (2021). “The Effect of Relative Performance Information Level on Team Performance” Presented at the JMAR JMAR Brownbag online
  • Potsaid, T., Venkataraman, S., Zhou, F. (2021). “Payments in Lieu of Taxes (PILOTs): How Characteristics of Requests for PILOTs Impact Nonprofits’ Fairness Perceptions and Likelihood of Compliance” Presented at the American Accounting Association Annual Meeting 2021 Online
  • Shi, B., Tafkov, I., Zhou, F. (2021). “The Effect of Relative Performance Information Level on Team Performance” Presented at the European Network for Experimental Accounting Research ENEAR online seminar online
  • Shi, B., Tafkov, I., Zhou, F. (2021). “The Effect of Relative Performance Information Level on Team Performance” Presented at the Bentley University SAC workshop online
  • Towry, K., Tafkov, I., Zhou, F. (2020). “The Impact of Knowledge Transfer on Investments in Knowledge Creation in Firms” Presented at the CAR and CAAA The Contemporary Accounting Research journal conference online
  • Potsaid, T., Venkataraman, S., Zhou, F. (2020). “Payments in Lieu of Taxes (PILOTs): Experimental Evidence on How Characteristics of Requests for PILOTs Impact Nonprofits’ Fairness Perceptions and Likelihood of Compliance” Presented at the Bentley University SAC workshop online
  • Cheng, T., Zhou, F. (2020). “Employee Recognition: The Effect of Recognition Scope on Unrecognized Employees’ Subsequent Motivation” Presented at the AAA/IMA/AICPA AAA MAS Midyear Meeting Houston
  • Cheng, T., Zhou, F. (2019). “Employee Recognition: The Effect of Recognition Scope on Unrecognized Employees’ Subsequent Motivation” Presented at the Auburn University Auburn University
  • Cheng, T., Zhou, F. (2019). “Employee Recognition: The Effect of Recognition Scope on Unrecognized Employees’ Subsequent Motivation” Presented at the AAA AAA Annual Meeting San Francisco
  • Cheng, T., Zhou, F. (2019). “Employee Recognition: The Effect of Recognition Scope on Unrecognized Employees’ Subsequent Motivation” Presented at the Emory Emory GRACE conference Atlanta
  • Towry, K., Tafkov, I., Zhou, F. (2019). “The Impact of Knowledge Transfer on Investments in Knowledge Creation in Firms”
  • Towry, K., Tafkov, I., Zhou, F. (2017). “The Impact of Knowledge Transfer on Investments in Knowledge Creative in Firms” Presented at the AAA Accounting, Behavior and Organizations Research Conference Pittsburgh
  • Towry, K., Tafkov, I., Zhou, F. (2017). “The Impact of Knowledge Transfer on Investments in Knowledge Creative in Firms” Presented at the AAA AAA Annual Conference San Diego
  • Towry, K., Tafkov, I., Zhou, F. (2017). “The Impact of Knowledge Transfer on Investments in Knowledge Creative in Firms” Presented at theGlobal Management Accounting Research Symposium Sydney, Australia
  • Service

    Department Service


  • IMA Campus Advocate for IMA 2020 - Present
  • Group coordinator for Cost Management Curriculum Group 2021 - 2022
  • University Service


  • Co-Chair for Nominations Committee 2021 - 2023
  • Committee Member for Nominations Committee 2020 - 2023
  • Mentor (Faculty) for First Year Seminar 2021 - 2021
  • Professional Service


  • Reviewer, Journal Article for Journal of Business Ethics 2021 - Present
  • Reviewer, Journal Article for Journal of Management Accounting Research 2016 - Present
  • Reviewer, Journal Article for Behavioral Research in Accounting 2015 - Present
  • Reviewer, Ad Hoc Reviewer for Contemporary Accounting Research journal conference 2015 - Present
  • Reviewer, Journal Article for The Accounting Review 2015 - Present
  • Reviewer, Journal Article for Accounting, Organizations and Society 2014 - Present
  • Reviewer, Journal Article for Contemporary Accounting Research 2014 - Present
  • Reviewer, Conference Paper for AAA Management Accounting Section Midyear Meeting 2012 - Present
  • Reviewer, Conference Paper for AAA Annual Meeting 2011 - Present
  • Editorial Review Board Member for Journal of Management Accounting Research 2022 - 2025
  • Discussant for AAA Management Accounting Section Midyear Meeting 2022 - 2022
  • Lead for IMA/MAS teaching case conference 2020 - 2021
  • Co-lead for IMA/MAS teaching case conference 2019 - 2020
  • Reviewer, Journal Article for Management Science - 2020
  • Committee Member for CEAR Accounting Conference Organization Committee 2018 - 2019
  • Panelist for Accounting, Behavior and Organizations Doctoral Consortium - 2018
  • Committee Member for Section "Best Paper at the AAA Annual Meeting Award" Committee, AAA Management Accounting Section - 2018
  • Reviewer, Conference Paper for AAA Financial Accounting and Reporting Section Midyear Meeting 2015 - 2018
  • Committee Member for Section "Dissertation Award" Committee, AAA Management Accounting Section - 2017
  • Conference/Workshop Organizer for Southeast Summer Accounting Research Conference - 2017
  • Discussant for Global Management Accounting Research Symposium - 2017
  • Discussant for AAA Management Accounting Section Midyear Meeting 2013 - 2016
  • Committee Member for CEAR Accounting Conference Organization Committee - 2015
  • Conference/Workshop Session Chair for AAA Management Accounting Section Midyear Meeting 2014 - 2015
  • Discussant for AAA Annual Meeting 2011 - 2015
  • Reviewer, Conference Paper for AAA Accounting, Behavior and Organizations Midyear Meeting 2012 - 2013
  • Discussant for European Accounting Association Annual Meeting - 2013
  • Discussant for AAA Accounting, Behavior and Organizations Midyear Meeting - 2012
  • Reviewer, Ad Hoc Reviewer for International Journal of Industry Organization - 2006