The Hang Seng University of Hong Kong
School of Business - The Hang Seng University of Hong Kong

Dr Julia LIU

Associate Professor
Department of Accountancy

  • D718, Lee Quo Wei Academic Building
  • (852) 3963 5270
Active
Researcher
  • 26 Citation(s)
  • 4 h-index(es)

Academic & Professional Qualifications

PhD (Peking U)

CPA (China, US)

Biography

Dr Liu is an Associate Professor in the Department of Accountancy of the Hang Seng University of Hong Kong. Before joining the University, she worked at City University of Hong Kong. She teaches advanced financial accounting and China taxation courses. Her research interests include auditing, financial reporting, and emerging capital markets. She is a non-practicing member of CICPA and AICPA. 

Research and Teaching Interests

  • Teaching: Financial accounting, Taxation
  • Research: Auditing, Financial reporting, China capital market

Intellectual Contributions (Publications, Conferences, Books, Book Chapters, etc.)

Selected Journal Publications

  • Liu, Y., Liu, J. J., & Xin, Q. (2024). Does industry audit risk similarity affect auditor expertise? Evidence from China. Asia-Pacific Journal of Accounting and Economics, 31(3), 339-359. https://doi.org/10.1080/16081625.2022.2147964
  • Liu, J. J., & Liu, Y. (2023). Multiple directorships and firm performance: Evidence from independent director effort allocation in Hong Kong. Pacific Basin Finance Journal, 79, Article 102051. https://doi.org/10.1016/j.pacfin.2023.102051
  • Lam, K. C. K., Liu, J. J., & Yip, R. W. Y. (2021). Does access to developed audit markets improve home audit quality? Evidence from China. Accounting and Business Research, 51(6-7), 707-743. https://doi.org/10.1080/00014788.2021.1951645
  • Leung, N. W., Liu, J. J., & Wong, B. (2019). The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality. Asia-Pacific Journal of Accounting and Economics, 26(6), 684-708. https://doi.org/10.1080/16081625.2017.1404920
  • Li, Z., Zhou, G., Guan, F., & Liu, J. (2016). Family Business Governance: An Economics Interpretation and Research Implications in China. China Accounting and Finance Review, 18(2), 79-142. https://doi.org/10.7603/s40570-016-0006-5

Research Grants and Awards

  • Principal Investigator. Too Busy to Help? Recent Evidence on Multiple Directorships and Firm Performance in Hong Kong. Faculty Development Scheme, University Grants Committee of HKSAR, Project No.: UGC/FDS14/B03/18, Amount: HK$625,700, Duration: 2019/01/01-2021/06/30. 
  • Principal Investigator. The Emergence of Second-Tier Auditors in China: An Analysis of Audit Quality. Faculty Development Scheme, University Grants Committee of HKSAR, Project No.: UGC/FDS14/B07/15, Amount: HK$526,125, Duration: 2016/01/01-2018/06/30.

Business and Professional Engagement

HKICPA QP Advisor (2013 – now)

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Contact Us

  • D751, 7/F, School of Business,
    Lee Quo Wei Academic Building, Yuen Campus,
    The Hang Seng University of Hong Kong,
    Hang Shin Link, Siu Lek Yuen,
    Shatin, New Territories
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