Dr Yiwei YAO

Assistant Professor
Department of Accountancy

Academic & Professional Qualifications

PhD (The City University of Hong Kong)
MSc (HUST, China)
BSc (HUST, China)

Biography

Dr. Yiwei Yao is an Assistant Professor in the Department of Accountancy at Hang Seng University of Hong Kong. She obtained her PhD in Accounting from City University of Hong Kong. Before joining the Hang Seng University, she served at the Hong Kong Polytechnic University, where she taught courses in financial accounting, financial statement analysis, and management accounting at both the graduate and undergraduate levels. Her research interests include financial reporting, corporate governance, and capital markets, and her work has been published in reputable journals, including the Journal of Accounting and Public Policy, Journal of International Accounting, Auditing, and Taxation, and the Review of Quantitative Finance and Accounting.

Research and Teaching Interests

  • Financial Reporting, Corporate Governance, the Role of Social Values in Accounting and Finance

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

Selected Journal Publications 

  • “A Moderate Approach to Addressing Directors’ Personal Liability for Company Wrongs: Interpreting Article 191 of Chinese Company Law”, (with Linsey Chan, and Q. Lou),  The Company Lawyer, forthcoming.
  • “Mandatory IFRS Adoption and Earnings Management: The Role of Culture” (with Lam, K. C. K., Sami, H., and Yao, J.), Journal of International Accounting, Auditing, and Taxation, 2023, 50. 
  • Mergers & acquisitions and the acquirer-target cultural differences (with Fong, W. M., Lam, K.C.K., and Wong, P. W. Y.), Review of Quantitative Finance and Accounting (Lead article), 2019, 53(3), 633-661. 
  • Minimum wages and cost stickiness: Evidence from China (with Tang, S., and Ye, Z.), China Accounting and Finance Review, 2019. 21(4), 43-60. 
  • Does independent auditors’ monitoring affect reputation? Evidence from the stock and labor markets (with Du, J., Hou, Q., and Tang, X.), China Journal of Accounting Research, 2018, 11: 91-127. 
  • Executive corruption, contagion effect, and investor protection-empirical evidence from a corruption case (with Liu, Q., Chen, D., and Luo L.), China Accounting and Finance Review, 2014, 16 (3): 67-128. 
  • Delegation and sensitivity of CEO turnover to firm performance within business groups: Evidence from China (with Chen, Charles J. P., Su, X., and Li, Z.), Journal of Accounting and Public Policy, 2012, 31 (6): 553-574. 

Conference Papers 

  • “Case Study: Wirecard AG, an Enron Plus in the Fintech Era” (with Cheung, Lorraine), the 2024 AIB Asia Pacific Regional Conference, 2024. 

Research Grants and Awards

  • Reviewer, The International Journal of Accounting 
  • Reviewer, Journal of Contemporary Accounting and Economics 
  • Reviewer, China Finance and Accounting Review 
  • Reviewer, Asian Journal of Business Ethics 
  • HKICPA QP Advisor