Associate Professor in Accounting
  • Ph.D. in Accounting, Hong Kong Baptist University, Hong Kong
  • Master in Accounting, Central University of Finacial and Economics, China
  • BSc in Mathematical Statistics, Fu Dan University, China
  • Undergraduate Courses
    • Management Control System (ACCT4008)
    • Management Accounting 1 (ACCT2000)
    • Management Accounting 2 (ACCT3002)
    • Principles of Financial Accounting (ACCT1000)
  • Graduate Courses
    • Accounting Research Methods (ACCT7070)
  • Financial accounting
  • Auditing
  • Taxation
  • Corporate finance
  • Emerging Markets Study
  • Supplier-Customer Information, Short-Selling Behavior and Market Efficiency, funded by National Natural Science Foundation of China, 2018-2020, Co-Principal investigator
  • Consumer empowerment, innovation, and cost of capital: International evidence, funded by the Research Committee of University of Macau, 2017-2019, Principal investigator
  • Investor financial education and stock price synchronicity around the world, funded by the Research Committee of University of Macau, 2015-2018, Principal investigator
  • Political connection, institutional environment, and tax avoidance choice : Evidence from China, funded by the Research Committee of University of Macau, 2012-2014, Principal investigator
  • The value of research & development expenditures and corporate governance: An international study, funded by the Research Committee of University of Macau, 2011-2014, Principal investigator
  • Supplier-Customer Information, Short-Selling Behavior and Market Efficiency, funded by National Natural Science Foundation of China, 2018-2019, Co-Principal investigator
  1. Guo, Y., Guo, Y., Mo, P., and Zhang, X. (2023). Partner-Level internal control opinion shopping and its economic consequences: Evidence from ‘‘SOX 404” in an emerging market. Journal of Accounting and Public Policy, Forthcoming. (ABS3).
  2. Sun, H., Zhang, C., Zhang, J. and Zhang, X. (2022). How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions. Accounting Forum, Forthcoming. (ABS3)
  3. Haw, I.M., Wang, W., Zhang, W. and Zhang, X. (2022). Capturing the straw in the wind: do short sellers trade on customer information? Review of Quantitative Finance and Accounting 58(4):1363–1394. (ABS3)
  4. 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)
  5. 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)
  6. 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)
  7. 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)
  8. 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)
  9. 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.
  10. 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)
  11. 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)
  12. 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)
  13. 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)
  14. 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)
  15. 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.
  16. Lin, Z., Liu, M., and Zhang, X. (2007). The development of corporate governance in China. The Company Lawyer, V28(7), 195-203.
  1. 2019 China Research in Accounting and Finance Conference
  2. The 27th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management 2019
  3. The 9th International Conference of The Japanese Accounting Review 2019
  4. Europe Accounting Association (EAA) 2018 Annual Meeting
  5. China Accounting Association 2017 Annual Meeting
  6. Financial Management Association (FMA) 2015 Annual Meeting
  7. American Accounting Association (AAA) 2015 Annual Meeting
  8. The International Journal of Accounting Symposium 2012
  9. The 24th Australian Finance and Banking conference 2011
  10. The 6th International Symposium of Corporate Governance 2011
  11. The 3rd Business Ethics Forum 2010
  12. American Accounting Association Annual Meeting 2009
  • China Accounting Association
  • American Accounting Association
  • European Accounting Association