Department of Accountancy
Organisational unit: Academic Departments
Student Theses
- 2024
Social Audits and the Transmission of ESG Disclosure Regulations in Supply Chains
Author: XU, R., 20 Sept 2024Supervisor: XIN, X. (Supervisor) & Wang, Y. (External person) (External Supervisor)
Student thesis: Doctoral Thesis
The Consequences of Land Finance in China: From the Perspectives of Corporate Corruption Spending and Pollutant Emission
Author: SUN, Z., 19 Sept 2024Supervisor: YU, Y. (Supervisor), Qi, B. (External person) (External Supervisor) & ZHANG, R. (Co-supervisor)
Student thesis: Doctoral Thesis
Enhanced Foreign Corrupt Practices Act Enforcement and US Firms' Foreign Investments
Author: LIN, S., 4 Sept 2024Supervisor: CHEN, Y. (Supervisor) & Pan, Y. (External person) (External Supervisor)
Student thesis: Doctoral Thesis
Government Subsidies and the Cost of Bank Loans
Author: LI, A., 21 Aug 2024Supervisor: CHEN, Y. (Supervisor) & ZHANG, M. (External person) (External Supervisor)
Student thesis: Doctoral Thesis
The Effect of Labor Protection on Audit Pricing and Audit Reporting Conservatism: Evidence from China
Author: LI, W., 21 Aug 2024Supervisor: MO, L. L. P. (Supervisor) & YE, K. (External person) (External Supervisor)
Student thesis: Doctoral Thesis
The Cost of Investor Protection: Bank Loan Contracting During SEC Investigations
Author: OFOSU, E., 16 Jul 2024Supervisor: CHEN, Y. (Supervisor) & TAN, Q. (Co-supervisor)
Student thesis: Doctoral Thesis
Do PCAOB Inspections Benefit the Non-inspected Audit Firms? The Role of International Accounting Associations and Networks
Author: HE, C., 2 May 2024Supervisor: ZHU, X. (Supervisor) & HU, X. (Co-supervisor)
Student thesis: Doctoral Thesis
- 2023
High-speed Rail and Corporate Bond Issuance
Author: ZHAO, L., 10 Oct 2023Supervisor: LIU, Q. (External person) (External Supervisor) & WANG, Z. (Supervisor)
Student thesis: Doctoral Thesis
Do Local Newspaper Closures Affect Bank Opacity?
Author: TONG, J., 3 May 2023Supervisor: ZHENG, L. (Supervisor) & YU, Y. (Co-supervisor)
Student thesis: Doctoral Thesis
Capital Gains Tax Wedge as a Tobin's Tax and the Inhibition of Informed Trading
Author: HUANG, L., 26 Apr 2023Supervisor: ZHENG, L. (Supervisor) & HU, X. (Co-supervisor)
Student thesis: Doctoral Thesis
How Would Auditors Perceive and Influence Clients' Environmental Activities?
Author: LI, Y., 14 Apr 2023Supervisor: LI, B. (Supervisor)
Student thesis: Doctoral Thesis
International Takeover Laws and Corporate Cash Holdings
Author: YANG, D., 14 Apr 2023Supervisor: SONG, J. (External person) (External Supervisor) & ZHU, X. (Supervisor)
Student thesis: Doctoral Thesis
The Economic Consequences of Vertical Common Ownership: From the Perspectives of Investors and Creditors
Author: TIAN, H., 27 Feb 2023Supervisor: WU, H. (Supervisor) & Tian, G. (External person) (External Supervisor)
Student thesis: Doctoral Thesis
The Effect of the Public Company Accounting Oversight Board (PCAOB) International Inspection Program on Corporates' Debt Structure Concentration
Author: LIU, Y., 16 Feb 2023Supervisor: ZHU, X. (Supervisor) & YU, Y. (Co-supervisor)
Student thesis: Doctoral Thesis
- 2022
The Role of Component Auditor and Principal Auditor in Multinational Group Audits
Author: YEUNG, H. Y., 9 Aug 2022Supervisor: WONG, M. K. (Supervisor) & YU, Y. (Supervisor)
Student thesis: Doctoral Thesis
Firm-Level Political Risk and Mergers and Acquisitions
Author: CHEN, X., 26 Jul 2022Supervisor: YI, Z. (External person) (External Supervisor), KIM, J. B. (Supervisor) & ZHU, X. (Co-supervisor)
Student thesis: Doctoral Thesis
The Role of Law and Trust in Corporate Financial Policies
Author: DAK-ADZAKLO, C. S. P., 13 Jul 2022Supervisor: WONG, M. K. (Supervisor)
Student thesis: Doctoral Thesis
Two Essays about Contracts with Suppliers: Evidence from Purchase Obligations
Author: XU, D., 11 May 2022Supervisor: XIN, X. (Supervisor)
Student thesis: Doctoral Thesis
Shareholder-lender Mergers and Capital Expenditure Forecasts
Author: XU, Y., 27 Apr 2022Supervisor: LI, B. (Supervisor)
Student thesis: Doctoral Thesis
- 2021
Research on the Role of Supplier Dependence upon Major Customers in Shaping Non-GAAP Earnings Disclosure
Author: ZHANG, T., 27 Aug 2021Supervisor: YU, Y. (Supervisor), Tian, G. (External person) (External Supervisor), KIM, E. (Supervisor) & KWACK, S. Y. (Supervisor)
Student thesis: Doctoral Thesis