个人简介

Academic QualificationsPh.D. in Accounting, Hong Kong Baptist University, Hong KongMaster in Accounting, Central University of Finacial and Economics, ChinaBSc in Mathematical Statistics, Fu Dan University, ChinaTeachingUndergraduate CoursesManagement Control System (ACCT4008)Management Accounting 1 (ACCT2000)Management Accounting 2 (ACCT3002)Principles of Financial Accounting (ACCT1000)Graduate CoursesAccounting Research Methods (ACCT7070)

研究领域

Financial accountingAuditingTaxationCorporate financeEmerging Markets Study

Research ProjectsSupplier-Customer Information, Short-Selling Behavior and Market Efficiency, funded by National Natural Science Foundation of China, 2018-2020, Co-Principal investigatorConsumer empowerment, innovation, and cost of capital: International evidence, funded by the Research Committee of University of Macau, 2017-2019, Principal investigatorInvestor financial education and stock price synchronicity around the world, funded by the Research Committee of University of Macau, 2015-2018, Principal investigatorPolitical connection, institutional environment, and tax avoidance choice : Evidence from China, funded by the Research Committee of University of Macau, 2012-2014, Principal investigatorThe value of research & development expenditures and corporate governance: An international study, funded by the Research Committee of University of Macau, 2011-2014, Principal investigatorSupplier-Customer Information, Short-Selling Behavior and Market Efficiency, funded by National Natural Science Foundation of China, 2018-2019, Co-Principal investigator

近期论文

Sun, H., Yuen, D.C.Y., Zhang, J. and Zhang, X. (2020). Is knowledge powerful? Evidence from fnancial education and earnings quality. Research in International Business and Finance, 52, 101179. (ABS2)Chu, T., Haw, I.M., Ho, S. and Zhang, X. (2020). Labor protection, ownership concentration, and cost of equity capital: international evidence. Review of Quantitative Finance and Accounting, 54(4), 1351-1387.(ABS3)Haw, I. M., Hu, B., Wu, D., & Zhang, X. (2018). Having a finger in the pie: labor power and corporate payout policy. Financial Management, 47(4), 993-1027. (ABS3)So, S., Wong, K. S., Zhang, F. F., & Zhang, X. (2018). Value relevance of proportionate consolidation versus the equity method: Evidence from Hong Kong. China Journal of Accounting Research, 11(4), 255-278. (ABS2)Lyu, C., Yuen, D. C. Y., & Zhang, X. (2017). Individualist-collectivist culture, ownership concentration and earnings quality. Asia-Pacific Journal of Accounting & Economics, 24(1-2), 23-42. (ABS2)Lyu, C., Yuen, D., Zhang, X. and Zhang, N. (2014).The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China. Journal of Applied Management Accounting Research 12(2),17-39.Fang, J., Haw, I.M., Yu, V. and Zhang, X. (2014). Positive externality of analyst coverage upon audit services: evidence from China. Asia-Pacific Journal of Accounting & Economics 21(2), 186-206.(ABS2)Haw, I. M., Ho, S., Hu, B. and Zhang, X. (2013). Legal institutions, ownership concentration, and stock repurchases around the world: Signal mimicking? International Journal of Accounting 48(4), 427-458. (ABS3)Haw, I. M., Ho, S., Hu, B. and Zhang, X. (2013). Reply to comment on ‘legal institutions, ownership concentration, and stock repurchases around the world: Signal mimicking?’. International Journal of Accounting 48(4), 461-466.(ABS3)Zhang, X., Liang, X. and Sun, H. (2013).Individualism–collectivism, private benefits of control,and earnings management: A cross-culture comparison. Journal of Business Ethics 114(4): 655-664.(ABS3,FT50)Haw, I.M., Ho, S., Hu,B. and Zhang, X. (2011). The contribution of stock repurchases on the value of firm and cash holdings around the world. Journal of Corporate Finance 17(1)152-166.(ABS4)Yuen, D., Liu, M., Zhang, X. and Lu, C. (2009). A case study of voluntary disclosure by Chinese enterprises, Asian Journal of Finance & Accounting, 1(2):118-145.Lin, Z., Liu, M., and Zhang, X. (2007). The development of corporate governance in China. The Company Lawyer, V28(7), 195-203.Selected Conference Papers and Invited Presentation2019 China Research in Accounting and Finance ConferenceThe 27th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management 2019The 9th International Conference of The Japanese Accounting Review 2019Europe Accounting Association (EAA) 2018 Annual MeetingChina Accounting Association 2017 Annual MeetingFinancial Management Association (FMA) 2015 Annual MeetingAmerican Accounting Association (AAA) 2015 Annual MeetingThe International Journal of Accounting Symposium 2012The 24th Australian Finance and Banking conference 2011The 6th International Symposium of Corporate Governance 2011The 3rd Business Ethics Forum 2010American Accounting Association Annual Meeting 2009