Email

jasonxiao@um.edu.mo

Tel

+853 8822-8668

Office

E22-3063
Faculty of Business Administration
University of Macau, E22
Avenida da Universidade,
Taipa, Macau, China

Professor in Accounting
Head of Department of Accounting and Information Management

Biography

I have published numerous papers on accounting and corporate governance in leading academic journals. My research focuses on (1) Accounting regulation in China, (2) Impact of information technology (e.g., Internet and ERP) on accounting, (3) Management accounting practice, and (4) Corporate governance.  I am a Joint Editor of British Accounting Review,  an associate editor for Abacus, Nankai Business Review International, and an editorial board member of Journal of Accounting and Public Policy, Journal of International Accounting Research and several other international journals. I was the founding editor-in-chief of China Journal of Accounting Studies (an international research journal of Accounting Society of China). I am a Principal Fellow of Accounting Society of China. I have also maintained close ties with accounting professional bodies. In particular, I was a member of the Research Committee of ACCA Global from 2005 to 2011.

Academic Qualifications

  • PhD in Accounting
  • Fellow, Higher Education Academy, since 1 March 2004

Awards

  • Best Paper, Which price to learn from: Evidence from Cross-listings with Market Segmentation, the China Academy of Management Annual Conference, 28 October, 2017. (With Hu, G., Huang. S. Y., and Zou, H.)
  • A semi-finalist for the Best Paper prize, The valuation effect of board directors’ surname sharing, the 2017 Financial Management Association (FMA) Annual Meeting, 11 – 14 October 2017, Boston, USA. (with Tang, Y., Zeng, C. and Zou, H.)
  • Best Paper, The Effects of Government Quality on Corporate Cash Holdings presented at the 2012 China International Conference in Finance, Chongqing, China, 2-12, July 2012, organised by Tsinghua University and MIT. (with Tang, Y., Zeng, C. and Zou, H.)
  • Gansu 2009 11th Social Science Achievements (2nd prize). Yang, S. and Xiao, Z. (2008). Issues in the Chinese Government Auditing System: Empirical Investigation and Theoretical Analysis. Beijing: China Finance and Economic Press, pp. 315.
  • Best Paper, May 2007, Complementarities between ICT and MACs, the International VBM and Financial Management Conference, Financial Management Section, Accounting Society of China. (with Chow, C. and Duh, R. R.)
  • 1998, winner of the Cardiff University Young Researcher Competition (with J. Dahya).
  • Accounting Society of China Best Paper 2011. Xue, S, Xiao, Z and Pan, M (2010). Does MD&A provide useful information. Management World.
  • Accounting Society of China Best Paper Runner-up 2001. Xie, Z. and Xiao, Z. (2000). Public Disclosure versus Private Disclosure: Price Sensitive Information Control in China. Accounting Research. No. 10, pp. 29-35. Reprinted in Xinhua Digest, No, 2, 2001.
  • Accounting Society of China 2000 Yougyou Cup Best Paper Runner-up. Xiao, Z (2000). Financial Reporting: A Mass Customisation Perspective. Accounting Research. 1, pp.43-49.
  • 1993-1995, Overseas Research Students (ORS) prize awarded by the Committee of Vice-Chancellors and Principals, UK.

Teaching

  • Postgraduate Courses
    • Corporate Governance and Social Responsibilities (for MSc in Accounting)
    • Contemporary Issues in International Financial Management (for DBA)

Research Projects

Main Research Grants Obtained

  • 2020-2022. University of Macau Start-Up Grant. Corporate social reporting and assurance. Principal investigator.
  • 2019-2022. A study of the mechanisms through which firm strategic choice affects innovation modes and economic consequences. National Natural Science Foundation, PRC. Grant no. 71872179. ¥470,000 yuan. Co-investigator.
  • 2019- 2022. Economic Policy Uncertainty, Top Manager’s Cultural Characteristics and Corporate M&As. National Natural Science Foundation, PRC. Grant no. ¥290,000 yuan. Co-investigator.
  • 2016-2019. The managerial discretion in fair value estimates and its consequences and governance: A study based on the OBS information on employee equity incentives. National Natural Science Foundation, PRC. Grant No: 71502122. ¥174,000 Yuan. Co-investigator.
  • 2015-2016. Corporate governance research – GW4-IF3-007 “Centre for Corporate Governance and Social Responsibility” – from the GW4 collaboration schemes. £9,150.  Principal Investigator.
  • 2013-2016. Auditor Reputation Mechanisms and Their Economic Consequences. National Natural Science Foundation, PRC. Grant No. 71272189. RMB ¥520,000 yuan. Co-investigator.
  • 2012-2015. Fair value use and usefulness in China. ICAEW’s Charitable Trusts. £29,900. Principal investigator.
  • 2012-2013. Management Controls Pre- and Post-IPOs in Chinese State-Owned Enterprises. From CIMA, £11,000. Co-investigator.
  • 2011-2014. A study of the evaluation and monitoring of capital market stability, National Social Science Foundation of China Key Project No. 11AZD010. ¥250,000 yuan. Principal investigator of a subproject.
  • 2010-2013. Complementarities of Management Accounting and ERP. National Natural Sciences Foundation, PRC. Grant No. 71002005. ¥210,000 yuan. Co-investigator.
  • 2009-2010. The role of financial institutions in corporate governance of listed Chinese firms. National Natural Sciences Foundation, Grant No: 70940025. ¥90,000 yuan. Co-investigator.
  • 2003-2005. Impact of Political Ideology on Accounting Regulation in China. From the Institute of Chartered Accountants in Scotland (ICAS). £16,670. Principal investigator.
  • 2000-2008. Auditor independence, accounting standard setting, corporate governance. Provided by a company. £115,000. Principal investigator.
  • 1998-2004. Corporate Governance in China. From Cardiff University 1998 Young Researcher Competition. £6,950. Principal investigator.
  • 1998-2003. The Potential of the Internet for Financial Reporting. From the Institute of Chartered Accountants in England and Wales (ICAEW). £9,250. Principal investigator.
  • 1998-2002. Inside Information Control in China. From Leverhulme Trust. £18,400. Principal investigator.

Research Interests

  • Accounting and auditing regulation, with results reported in such journals as Abacus; Accounting Horizons; Accounting, Organizations and Society; and International Journal of Accounting. I have been undertaking a project for ICAEW on use and usefulness of fair value accounting in China. 
  • Impact of information technology(e.g., Internet and ERP) on accounting, resulting in publications in such journals as Accounting and Business Research; British Accounting Review; Accounting Horizons; European Accounting Review; European Journal of Information Systems;  Journal of Accounting and Public Policy;  and IT&People.
  • Management accounting practice, with papers appearing in such journals as Accounting and Business Research; Handbook of Management Accounting Research; Management Accounting Research; and Journal of Management Accounting Research. 
  • Corporate governance, which has generated outputs for such outlets as Accounting, Auditing, and Accountability Journal; British Accounting Review; British Journal of Management; Journal of Banking and Finance;  Journal of Business Ethics; Journal of Corporate Finance, and Management and Organization Review.

Selected Journal Papers

(See more of my publications in my Google Scholar profile)

  1. Chen, M. Y., Xiao, Z., and Zhao, Y. (2021). Confucianism, successor choice, and firm performance in family firms: Evidence from China. Journal of Corporate Finance, 69: 1-21. (https://doi.org/10.1016/j.jcorpfin.2021.102023)(ABS4)
  2. Hu, G., Xiao, Z. and Zhen, Y. 2021. The effect of dialect sharing between CEOs and Chairmen on corporate cash holdings in China. Abacus. (doi.org/10.1111/abac.12247). (ABS 3)
  3. Wu, L. and Xiao, Z. (2021) The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China, Accounting and Business Research, 51 (6-7), pp. 1-37. (DOI: 1080/00014788.2021.1970703) (ABS3).
  4. Feng, H Q and Xiao, Z. (2021). Board change and firm risk: Do new directors mean unstable corporate policies? Corporate Governance: An International Review, 1-20.  (https://doi.org/10.1111/corg.12399 ) (ABS 3)
  5. Tan, Y., Xiao, J. Z., Zeng, C., and Zou, H. 2021. What’s in a name? The valuation effect of board director surname sharing, Journal of Banking and Finance January 2021, Vol. 122, pp. 1-21,  105991 (doi.org/10.1016/j.jbankfin.2020.105991) (ABS3).
  6. Ezzamel, M., Xiao, J. Z. and Yuan, R. 2020. Can small shareholders protect their interests from expropriation: The case of a Chinese bank. Management and Organization Review  16:1, February 2020, 139–168 (10.1017/mor.2019.23) (ABS3)
  7. Dai, T.et al. 2017. IPOs, institutional complexity, and management accounting in hybrid organisations: a field study in a state-owned enterprise in China. Management Accounting Research 36, pp. 2-23. (10.1016/j.mar.2016.07.006) (ABS3)
  8. Xiao, J. Z.et al. 2016. Institutional arrangements and government audit independence in China. Abacus 52(3), pp. 532-567. (10.1111/abac.12086) (ABS3)
  9. Li, C.et al. 2016. Political connections and tax-induced earnings management: Evidence from China. The European Journal of Finance 22(4-6), pp. 423-431. (10.1080/1351847X.2012.753465) (ABS3)
  10. Ezzamel, M. and Xiao, J. Z. 2015. The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics. Accounting Organizations and Society 44, pp. 60-84. (10.1016/j.aos.2015.05.005) (FT50, ABS4*)
  11. Li, W.et al. 2015. The ethical dimension of management ownership in China. Journal of Business Ethics 141(2), pp. 381-392. (10.1007/s10551-015-2722-1) (FT50, ABS3)
  12. Chen, D.et al. 2014. The effect of government quality on corporate cash holdings. Journal of Corporate Finance 27, pp. 384-400. (10.1016/j.jcorpfin.2014.05.008) (ABS4)
  13. Hu, G., Yuan, R. and Xiao, J. Z. 2014. Can independent directors improve internal control quality in China?. The European Journal of Finance, pp. 1. (10.1080/1351847X.2014.919329) (ABS3)
  14. Ezzamel, M. and Xiao, J. Z. 2012. Accounting in transitional and emerging market economies. European Accounting Review 20(4), pp. 625-637. (10.1080/09638180.2011.629798) (ABS3)
  15. Li, P.et al. 2012. Is there an expectations gap in the roles of independent directors? An explorative study of listed Chinese companies. British Journal of Management 23(2), pp. 206-222. (10.1111/j.1467-8551.2010.00727.x) (ABS4)
  16. Xiao, J. Z., Duh, R. and Chow, C. W. 2011. Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls. Accounting and Business Research 41(2), pp. 145-169. (10.1080/00014788.2011.550742) (ABS3)
  17. Yuan, R.et al. 2009. The role of financial institutions in the corporate governance of listed Chinese companies. British Journal of Management 20(4), pp. 562-580. (10.1111/j.1467-8551.2008.00602.x) (ABS4)
  18. Wei, G. and Xiao, J. Z. 2009. Equity ownership segregation, shareholder preferences, and dividend policy in China. The British Accounting Review 41(3), pp. 169-183. (10.1016/j.bar.2009.07.001) (ABS3)
  19. Yuan, R., Xiao, J. Z. and Zou, H. 2008. Mutual funds’ ownership and firm performance: evidence from China. Journal of Banking & Finance 32(8), pp. 1552-1565. (10.1016/j.jbankfin.2007.08.001) (ABS3)
  20. Lin, Z. J., Xiao, J. Z. and Tang, Q. 2008. The roles, responsibilities and characteristics of audit committee in China. Accounting, Auditing & Accountability Journal 21(5), pp. 721-751. (10.1108/09513570810872987) (ABS3)
  21. Ezzamel, M., Xiao, J. Z. and Pan, A. 2007. Political Ideology and Accounting Regulation in China. Accounting Organizations and Society 32(7-8), pp. 669-700. (10.1016/j.aos.2006.09.008) (FT50, ABS4*)
  22. Zou, H. and Xiao, J. Z. 2006. The financing behaviour of listed Chinese firms. The British Accounting Review 38(3), pp. 239-258. (10.1016/j.bar.2006.04.008) (ABS3)
  23. Xiao, J. Z., Sun, M. L. and Weetman, P. 2004. Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China. Abacus 40(2), pp. 193-218. (10.1111/j.1467-6281.2004.00151.x)(ABS3)
  24. Xiao, J. Z., Chow, C. and Yang, H. 2004. The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy 23(3), pp. 191-225. (10.1016/j.jaccpubpol.2004.04.002) (ABS3)
  25. Xiao, J. Z., Dahya, J. and Lin, Z. 2004. A Grounded Theory Exposition of the Role of the Supervisory Board in China. British Journal of Management 15(1), pp. 39-55. (10.1111/j.1467-8551.2004.t01-1-00399.x) (ABS4)
  26. Dahya, J.et al. 2003. The Usefulness of the Supervisory Board Report in China. Corporate Governance An International Review 11(4), pp. 308-321. (10.1111/1467-8683.00329) (ABS3)
  27. Xiao, Z., Jones, M. J. and Lymer, A. 2002. Immediate trends in Internet reporting. European Accounting Review 11(2), pp. 245-275. (10.1080/09638180020017087a) (ABS3)
  28. Xiao, J. Z. and Jensen, R. E. 2001. Customized financial reporting, networked databases and distributed file sharing. Accounting Horizons 15(3), pp. 209-222. (ABS3)
  29. Xiao, J. Z., Zhang, Y. and Xie, Z. 2000. The Making of Independent Auditing Standards in China. Accounting Horizons 14(1), pp. 69-89. (10.2308/acch.2000.14.1.69) (ABS3)
  30. Xiao, Z. 1999. Corporate disclosures made by Chinese listed companies. The International Journal of Accounting 34(3), pp. 349-373. (10.1016/S0020-7063(99)00018-7) (ABS3)
  31. Xiao, Z., Powell, P. L. and Dodgson, J. H. 1998. The impact of information technology on information asymmetry. European Journal of Information Systems 7(2), pp. 77-89. (10.1057/palgrave/ejis/3000291) (ABS4)
  32. Xiao, Z. and Pan, A. 1997. Developing accounting standards on the basis of a conceptual framework by the Chinese government. The International Journal of Accounting 32(3), pp. 279-299. (10.1016/S0020-7063(97)90012-1) (ABS3)
  33. Xiao, Z., Sangster, A. and Dodgson, J. (1997). The Relationship between Information Technology and Corporate Financial Reporting. Information Technology and People. Vol. 10, No. 1, pp. 11-30. (ABS 3)
  34. Xiao, Z., Dyson, J. and Powell, P. 1996. The impact of information technology on corporate financial reporting: a contingency perspective. The British Accounting Review 28(3), pp. 203-227. (10.1006/bare.1996.0015) (ABS3)

I have published many papers in top Chinese journals, including 14 in Accounting Research (会计研究),1 in Finance Research (金融研究),6 in Auditing Research (审计研究), 3 in Economic Research (经济研究), 3 in Management World (管理世界), 2 in Financial and Trade Economics (财贸经济).
I have also published an award winning book in Chinese: Yang, S. and Xiao, Z. (2008). Issues in the Chinese Government Auditing System: Empirical Investigation and Theoretical Analysis (中国国家审计体制：实证研究和理论分析). Beijing: China Finance and Economic Press, pp. 315.

Selected Conference Papers and Invited Presentation

Main Keynote Speeches, Invited Seminars, Conference/Seminar Organization and Presentations Since 2000

  1. 2022, presentation of paper titled The invisible hand: government auditing and the local government auditing in China at the Alternative Accounting European (AAE) Online Conference, Birmingham University, UK., 7 Jan 2022.  (with Simon Tan)
  2. 2021, co-organiser and chair, UM FBA Distinguished Research Seminar (online) by Prof. Naomi Sorderstrom, Digital insiders and informed trading before earnings announcements. 3 Nov. 2021.
  3. 2021, invited keynote speech, titled Audit value, audit independence and audit fees: Empirical Evidence from China at the 10th Auditing Theoretical Innovation and Development Forum and the Annual Conference of the China Centre for Government Auditing Research (CCGAR). 10-11 Dec. 2021.
  4. 2021, co-organiser and chair of the online Journal of Accounting and Public Policy Special Issue Conference on Auditing and Public Policy in China, 22-23 Oct. 2021.
  5. 2021, invited chair of a Global China Accounting Association (GCAA) online seminar by Prof. Donghui Li at Shenzhen University on Resolve the Global Risk-Related Agency Conflict: Evidence from U.S. Foreign Institutional Investors, 16 July 2021.
  6. 2021, session chair: ESG and Innovation of the Responsible Innovation Forum jointly organized by UM FBA, Academy of Sciences of China, Tsinghua University, and Oxford University on 17 May 2021.
  7. 2020, co-organiser and chair, Online Forum on ICT and Corporate Governance, held on 10 December 2020. Keynote speakers were Prof. Qiang Ye at Ha’erbin Institute of Technology and Prof. Runhui Lin at Nankai University.
  8. 2020, co-organiser and chair, Online Forum on MNEs Expansion and Governance held on 28 September 2020. The Forum had three distinguished speakers. Dr ZhanKui Zhang, former CFO, Aluminium Corporation of China Limited talked about Chinese MNEs’ overseas M&As. Professor Runhui Lin, from Nankai University presented a newly developed theoretical framework of MNE governance jointly with Prof. Jean Chen from Faculty of Business Administration at the University of Macao. Mr Xingbao Liu, Assistant General Manager, Tewoo Energy Resources Development Co. Ltd., focused on Chinese MNEs’ cross-border M&As and overseas subsidiary governance.
  9. 2020, organizer and chair, Professor Edward Lee’s seminar: Current Challenges and Issues in Accounting Research on 18 Nov 2020. Professor is from University of Manchester, and a Co-editor of Accounting and Business Research.
  10. 2020, presentation on the effect of dialect sharing between CEO and board chair on firm performance at The First Guang Dong-Hong Kong-Macau Universities’ Alliance of Accounting Online Forum on Accounting and Corporate Governance held on 21 Nov 2020.
  11. 2020, co-organizer, Online conference on Accounting, Auditing and Corporate Governance in China: A special issue for Abacus, 6-7 June, with keynote speakers: Prof. T. J. Wong and Prof. Weiguo Zhang.
  12. 2019, invited keynote speaker, “Current and future of Chinese accounting research”, Global Chinese Accounting Summit, Perth, Australia, 16-18, Jan.
  13. 2019, invited seminar, “The valuation effect of board directors’ sharing of surnames”, University of Western Sydney, 22, Jan.
  14. 2018, invited seminar, “The valuation effect of board directors’ sharing of surnames”, University of Sussex, 3 Oct.
  15. 2018, co-organizer, Conference on Auditing in China: A special issue for Accounting and Business Research, Beijing, China, 8-9 Dec.
  16. 2018, presentation on “The effect of ERP on procedural justice of budgeting”, at the AAA Annual Meeting, National Harbour, Maryland, 6 August.
  17. 2018, invited roundtable speaker on “How to publish Chinese studies in top international academic journals” at the 30th Anniversary Conference of Chinese Economics Association (CEA, UK), Edinburgh, 23 June.
  18. 2018, invited seminar on “The effect of ERP in procedural justice in budgeting”, Reading University, 18 Jan.
  19. 2017, invited seminar on “The effect of ERP in procedural justice in budgeting”, Turku University, 1 Dec.
  20. 2017, invited discussant of “Government Anti-Corruption and Firms’ Accounting Information Quality: Evidence from China”, MIT Accounting in Asia Conference, 17 July, Hangzhou, China.
  21. 2016, concurrent session presentation, Colluding with ancestry members. European Accounting Association Annual Congress, Maastricht, May.
  22. 2016, organiser, Xiamen-Cardiff Management Symposium, 27-28 June, 2016.
  23. 2015, invited seminar, Colluding with ancestry members. IESEG, France, 24 Sept.
  24. 2015, hosted a Reception for China Journal of Accounting Studies at the 2015 EAA Annual Congress in Glasgow in April 28 April.
  25. 2014, organised a Special Issue on Accounting in China for Abacus Conference in Chengdu on 14-15 May with T. J. Wong as the Keynote Speaker.
  26. 2014, as a Founding and Joint Editor, organised the 3rd CJAS annual conference in Wuhan on 17-18 May with Rajiv Banker as Keynote Speaker.
  27. 2013, as Founding and Joint Editor, organised and hosted the China Journal of Accounting Studies (CJAS) Reception at the AAA Annual Conference in August 2013.
  28. 2013, presented a paper on the effect of independent directors’ monitoring power on internal control quality at the European Journal of Finance Special Issue Conference, Edinburgh University, 1-2 July.
  29. 2013, as a Founding and Joint Editor, organized the 2nd China Journal of Accounting Studies annual conference, Dalian, China, 18-19, May, 2013, with keynote speakers: Stephen Penman (Columbia) and Ranjani Krishnan (Michigan State).
  30. 2012, invited keynote speaker, Complementarities between ICT and MAC, Asia-Pacific Management Accounting Association (APMAA) annual conference, Xiamen, China, 15-17 Nov. 2012.
  31. 2012, as a Founding and Joint Editor, organized the 1st China Journal of Accounting Studies annual conference, Chengdu, China, 18-19, May, 2012. Keynote speakers: Prof. Chee Chow of San Diego State University and Prof. Mary Barth of Stanford University.
  32. 2012, invited keynote speaker, at the 2nd European Journal of Finance Special Issue Conference on the Chinese Capital Market, Durham University, 25-26 June.
  33. 2012, co-organised the International Symposium on Management Accounting Research as an agenda setting event sponsored by Cardiff Business School, Cardiff, 18-19 June.
  34. 2012, invited speaker on Small Shareholder Activism at the Engineering Masters Forum at Beijing University of Technology, Beijing, 6 January 2012.
  35. 2011, invited keynote speaker, Small Shareholder Activism, at the 10th International Symposium on Chinese Empirical Accounting Research, Kunming, China, 16-18 December 2012.
  36. 2011, co-organised International Symposium on Management Accounting Research, held in Shanghai University of Finance and Economics 24-25 June 2011, with Peking University and Chengchi University. Keynote speakers：Prof. Chris Chapman (Imperial College) and Prof. Joan Luft (Michigan State University).
  37. 2010, concurrent session presentation, Institutional Arrangements and Government Auditing in China, at the 2010 American Accounting Association Annual Meeting, San Francisco, 1-4 August 2010.
  38. 2010, invited keynote speaker, A Review and Assessment of Management Accounting Research in China, 6th International Symposium on Chinese Accounting and Management, 4-5 June, 2010, Beijing, China. Chair of the Doctoral Colloquium.  Also a co-organiser of the events.
  39. 2010, concurrent session presentation, Audit Storm and Audit Independence in China. 17th Financial Reporting and Business Commutations Conference, Bristol, 1-2 July 2001.
  40. 2009, invited seminar on Audit Independence in China. Nottingham University School of Chinese Studies and Institute of China Policy Research. November.
  41. 2008, invited plenary speaker, International Symposium on Mao Zedong Thoughts, Xiangtan University, Hunan, China, 6-9 Sept 2008.
  42. 2008, invited research seminar on Management Accounting Research in China: A Review and Assessment, 9 April, 2008. Peking University.
  43. 2008, invited panelist, China Accounting Revolution, Institute of Chartered Accountants in England and Wales, January, London.
  44. 2007, invited keynote speaker on complementarities between ICT and MACs at the International VBM and Financial Management Conference, Financial Management Section, Accounting Society of China.
  45. 2007, concurrent session presentation Performance effects of management accounting and controls in listed Chinese firms, at the American Accounting Association annual conference, Chicago, August.
  46. 2007, concurrent session presentation on Determinants of management consultants in listed Chinese firms, at the American Accounting Association annual conference, Chicago, August.
  47. 2006, co-organised with Prof. Liyan Wang at Peking University, the International Symposium on Accounting, Finance and Management, Cardiff, 30 June 2006 Keynote speaker T J. Wong.
  48. 2006, invited discussant at the China Research Conference held in Chinese University of Hong Kong, 25 February.
  49. 2006, invited presentation on Political Ideology and Conservatism Accounting in China at a staff and student seminar in Baptist University, Hong Kong, 26 February.
  50. 2005, presentation on Political Ideology and Conservatism Accounting in China at the AAA 2005 annual conference in August.
  51. 2005, co-organised with Liyan Wang at Peking University the International Symposium on China Accounting and Management (ISCAM), with keynote speaker Prof. Charles Lee at Cornell University.
  52. 2004, presentation on demand for audit quality in China at the AAA 2004 annual conference in August.
  53. 2004, invited plenary session speaker on accounting in China at the 4th International Conference on Management Accounting, Brussels, organised by EIASM in December 2004.
  54. 2004, invited seminar on accounting in China at Lancaster University in Jan.
  55. 2003, presented a paper on Internet-based corporate reporting in China at the AAA 2003 annual conference in Hawaii.
  56. 2002, invited speaker on Internet financial reporting at an AAA sponsored AI and Emerging Technologies in Accounting Symposium held in the Open University, UK.
  57. 2000, presented a paper ‘The Making of Independent Auditing in China’ at the British Accounting Association (BAA) and American Accounting Association (AAA) 2nd Globalising Conference at Cambridge University, UK.

Postgraduate Student Supervision

Postdoctoral/PhD supervision and examination

  • Postdoctoral supervision
    • Dr Suchang Yang, government auditing, completed in 2003. Professor at Lanzhou University.
    • Dr Guoqiang Hu, fair value accounting and auditing, completed in 2016. Associate professor at Tianjin University of Finance and Economics.
    • Dr Hui Lin, CEO-board chair duality, completed in 2018. Assistant professor, Nanjing University of Auditing.
  • PhD supervision. Supervised the following PhD students (or visiting PhD students):
    • Lingyu Huang (2020 -). Co-supervisor. University of Macau, China.
    • Xinxian Chen (2020 -). Co-supervisor. University of Macau, China.
    • Ge Qiuchen (2019-20), visiting PhD student from Central University of Finance and Economics
    • Lian Zhong (2014-2020). Principal supervisor. Cardiff University, UK.
    • Rui Ye (2014-2020). Principal supervisor. Now at Xi’an Jiaotong – Liverpool University, China.
    • Mengyuan Chen (2013-2019). Principal supervisor. Now at Huddersfield  University, UK.
    • Jingwei Yin (2018). Visiting PhD student from Xiamen University, China.
    • Dehui Yu (2012-2013). Visiting PhD student from Central University of Finance and Economics, China.
    • Shuwen Deng (2010-2011). Visiting PhD student from Shanghai University of Finance and Economics. Currently at Shanghai Stock Exchange’s Research Centre, China.
    • Xiuye Zhang (2010-2011). Visiting PhD student from Dongbei University of Finance and Economics. Currently at Australian National University, Australia.
    • Xu Zhang (2005-2010). Co-supervisor. Currently at Bank of America, China.
    • Rhea Yuezhao Chen (2003-2010). Principal supervisor. Currently at Prudential Group PLC, London, UK.
    • Miaoli Pan (2007-2010). Visiting PhD student at Shanghai University of Finance and Economics. Currently at Shanghai Stock Exchange Research Centre , China.
    • Jing Chen (2002-2009). Co-supervisor. Currently at Nottingham University, UK.
    • Nurashikin MohdSaat (2003 -2008). Co-supervisor. Currently at Universiti Putra Malaysia, Malaysia.
    • Mr Nizar Al-Showman (2003-2008). Principal supervisor. Currently at Al-Qassim University, Saudi Arabia.
    • Huirong Chen (2003-2006). Co-supervisor. Currently at King’s College, London, UK.
    • Sompong Pornupatham (2003-2006). Currently at Chulalongkorn University, Thailand.
    • Jing Huang (2002-2005). Principal supervisor. Currently at Xijiao Liverpool University, China.
    • Rongli Yuan (2002-2005). Principal supervisor. Currently at Renmin University of China, China.
    • Gang Wei (2002-2005). Principal supervisor. Henan University and Sino-Israel Joint-venture, China.
    • Mr Abdulla Almarzoog (2001-2004). Co-supervisor. Currently at BHA Government College, Saudi Arabia.
  •  PhD Examination
    • I have examined 21 PhD theses, 18 internal and 8 external from Nottingham University, Curtin University, Southampton University, Victoria University, Birmingham University, University of Surrey, Australian National University, Herriot-Watt University, and Napier University.

Editorialship/Society Membership

  • Joint editor (2021 – ): British Accounting Review.
  • Founding and Joint Editor: China Journal of Accounting Studies (previously titled Accounting Research in China), an international research journal of the Accounting Society of China (2009-2015)
  • Associate Editor: Abacus (from 2018); Accounting Forum (from 2019 – 2021); China Journal of Accounting Research (2008-2011); Nankai Business Review International (from 2010); Journal of Applied Accounting Research (from 2016 to 2019)
  • Joint Guest Editor: Abacus (ABS 3) Special Issue on Accounting in China, published in 2016. Special Issue on Accounting, Auditing and Corporate Governance in China, 2019-2020.
  • Joint Guest Editor: Accounting and Business Research (ABS 3) Special Issue on Auditing in China, 2018-2020.
  • Joint Guest Editor: Accounting Forum (ABS 3) Special Issue on Contemporary Accounting Issues in China. 2019-2020.
  • Joint Guest Editor: European Accounting Review (ABS 3) Special Issue on Accounting in Emerging and Transitional Economies, published in 2011.
  • Editorial Board Member: Abacus (since 2014); Accounting Education – An International Journal (from 2018); Auditing Research (in Chinese) (2002-2015); British Accounting Review (from 2005-2021); China Journal of Accounting Research (from 2011); International Journal of Digital Accounting Research (from 2004); Journal of International Accounting Research (an AAA journal) (2007-2011); Journal of Accounting and Public Policy (from 2019); Journal of Applied Accounting Research (2012-2016, 2019- ); Frontiers in Business Research in China (from 2010);
  • Research Committee Member, Association of Chartered Certified Accountants (ACCA) (from 2005 to 2011)
  • Member of Board of Directors, Auditing Society of China (2004-2009)
  • Principal Fellow, Accounting Society of China
  • Member of the External Relations Committee, European Accounting Association
  • Deputy Chair of the Experts Committee, Enterprise Financial Management Association of China (EFMAC)