College of Business

Department of Accountancy

Organisational unit: Academic Departments

Official website
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Research Output

  1. 2025
  2. Online published

    Short Squeezes After Short-Selling Attacks

    STRICE-LAWRENCE, L., WONG, Y. Y. F. & ZHAO, W., 6 Jan 2025, (Online published) In: Journal of Accounting Research.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  3. Published

    Manipulation, panic runs, and the short selling ban

    Gao, P., Jiang, X. & Lu, J., Jan 2025, In: Journal of Economic Theory. 223, 105939.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  4. Published

    Patent Litigation and Narrative R&D Disclosures: Evidence from the Adoption of Anti-Troll Legislation

    Huang, R., Kim, J.-B., Lu, L. Y., Wang, D. & Yu, Y., Jan 2025, In: Research Policy. 54, 1, 15 p., 105127.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  5. 2024
  6. Online published

    Business strategy and CEO pay duration

    Gu, Z., Ding, R., Ding, W. & Yu, Y., 5 Dec 2024, (Online published) In: Accounting & Finance.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  7. Published

    Do Commercial Ties Influence ESG Ratings? Evidence from Moody's and S&P

    LI, X., LOU, Y. & ZHANG, L., Dec 2024, In: Journal of Accounting Research. 62, 5, p. 1901-1940

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 1
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  8. Published

    Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory

    Chan, K. H., He, M., Mo, P. L. L. & Zhang, W., Dec 2024, In: Journal of Contemporary Accounting and Economics. 20, 3, 100442.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  9. Published

    Revisiting the decoupling phenomenon: Gender-based entrepreneurial responses to the government in an emerging economy

    Yang, L., Qu, J., Yang, F. & He, X., Dec 2024, In: Journal of Business Research. 185, 114875.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  10. Published

    Ex-ante expected changes in ESG and future stock returns based on machine learning

    Zhu, H. & Rahman, M. J., Nov 2024, In: British Accounting Review. 56, 6, Part A, 101457.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 3
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  11. Published

    Government spending and CEO equity incentives: Evidence from changes in U.S. Senate committee chairs

    Jiang, X., Kim, J. B., Lu, L. Y. & Yu, Y., Nov 2024, In: Journal of Accounting and Public Policy. 48, 21 p., 107263.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  12. Published

    Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China

    Rahman, M. J., Zhu, H. & Yue, L., 29 Oct 2024, In: Managerial Auditing Journal. 39, 6, p. 668-699 32 p.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 2
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  13. Online published

    High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China

    Hung Chan, K., Liu, Q., Mo, P. L. L. & Tian, L., 11 Oct 2024, (Online published) In: British Accounting Review. 101506.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  14. Online published

    Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies

    CHANG, X., GAO, H. & LI, W., 30 Sept 2024, (Online published) In: Journal of Accounting Research.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 4
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  15. Online published

    Cross-border cooperation and tax avoidance of U.S. cross-listed firms

    Yang, D., Zhou, G. & Zhu, X., 17 Sept 2024, (Online published) In: Journal of International Financial Management and Accounting.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  16. Published

    Does investor communication improve corporate social responsibility? A machine learning-based textual analysis

    Fan, S., Kong, D., Lu, J. & Yu, H., Sept 2024, In: China Journal of Accounting Research. 17, 3, 100370.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 2
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  17. Published

    In the mood for creativity: Sunshine-induced mood, inventor performance, and firm value

    Chen, Y., Hsu, P.-H., Podolski, E. J. & Veeraraghavan, M., Sept 2024, In: Journal of Empirical Finance. 78, 101527.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 1
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  18. Published

    The impact of managerial myopia on cybersecurity: Evidence from data breaches

    Chen, W., Li, X., Wu, H. & Zhang, L., Sept 2024, In: Journal of Banking & Finance. 166, 107254.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  19. Online published

    Participation and upgrading along global value chains: the role of audit oversight

    Liu, S., Su, L., Wu, F. & Zhu, X., 13 Aug 2024, (Online published) In: Journal of International Business Studies.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  20. Published

    Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program

    Chen, Y., Ng, J., Ofosu, E. & Yang, X., Aug 2024, In: Management Science. 70, 8, p. 5386-5407

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

    Scopus citations: 1
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  21. Online published

    Economic Policy Uncertainty and Firms’ Non-GAAP Reporting

    CHEN, X., Jiang, X., Lu, L. Y. & YU, Y., 15 Jul 2024, (Online published) In: European Accounting Review. 33, 5, p. 1723-1746 24 p.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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  22. Online published

    Trump election and minority CEO pessimism

    Hu, X., Kang, Y., Li, O. Z. & Lin, Y., 1 Jul 2024, (Online published) In: Review of Accounting Studies.

    Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review

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