Dr Yingwen GUO

Assistant Professor

Department of Accountancy

Academic & Professional Qualifications

PhD (City University of Hong Kong)
MPhil (City University of Hong Kong)
BA (Shanghai Normal University)
CPA Australia

Biography

Dr. Yingwen Guo obtained a PhD in Accountancy from City University of Hong Kong. She also has a CPA Australia qualification.

She has held faculty positions at Nanjing University and The Hong Kong Polytechnic University. She has taught various courses in undergraduate, master and PhD programmes. She was awarded first prize for the “Undergraduate Teaching Excellence Award” granted by Nanjing University School of Business in 2021.

Her research focuses on auditing, taxation, and corporate finance. She has published papers at ABDA A* or A journals including Journal of Corporate Finance, Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy, British Accounting Review, Journal of Accounting, Auditing and Finance, Accounting Horizons, and Accounting and Business Research.

Research and Teaching Interests

Research Interests: Auditing, Taxation, Corporate Finance, Use of Big Data in Accounting Research
Teaching Interests: Accounting Data Analytics, Accounting Information System, Corporate Governance & ESG

Intellectual Contributions

  1. Guo, Y., Mo, P. L. L., & Zhang, W. (2026). Impact of shared auditors on IPO audit quality and underpricing: Evidence from group affiliates and signing partners. Accounting Horizons, In-Press. https://doi.org/10.2308/HORIZONS-2024-183 (ABDC A).
  2. Chang, H., Guo, Y., He, L., Lohwasser E., & Weng, T. (2026). Capital Market Effects of Simultaneous Audit Partner Rotations: Evidence from China. Accounting Horizons, 40 (2): 81–102. https://doi.org/10.2308/HORIZONS-2023-120 (ABDC A).
  3. Guo, Y., Li, J., Lin, B., & Zhang, W. (2025). Suppliers’ response to corporate site visits of customers. British Accounting Review, In-Press, 101678. https://doi.org/10.1016/j.bar.2025.101678 (ABDC A*)
  4. Chang, H., Fang, J., Guo, Y., Lohwasser E., & Wu, L. (2025). The effects of staggered and simultaneous audit partner rotations on audit quality. Journal of Accounting, Auditing & Finance, In-Press. https://doi.org/10.1177/0148558X251332320 (ABDC A).
  5. Guo, Y., Li, J., & Lin, B. (2023). Corporate site visit and tax avoidance: the effects of monitoring and tax knowledge dissemination. Journal of Corporate Finance, 79, 102385. https://doi.org/10.1016/j.jcorpfin.2023.102385 (ABDC A*).
  6. Guo, Y., Li, J., & Mo, P. L. L. (2023). Does independent director experience improve individual auditors’ audit quality? Journal of Accounting, Auditing & Finance, 38 (4), 964-985. https://doi.org/10.1177/0148558X211014 (ABDC A).
  7. Guo, Y., Guo, Y.J., Mo, P. L. L. & 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, 42 (6), 107056. https://doi.org/10.1016/j.jaccpubpol.2022.107056 (ABDC A*).
  8. Chan, K. H., Guo, Y. & Mo, P. L. L. (2021). Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies? Accounting and Business Research, 51 (2), 127-155. https://doi.org/10.1080/00014788.2020.1780109 (ABDC A).
  9. Chang, H., Guo, Y. & Mo, P. L. L. (2019). Market competition, audit fee stickiness and audit quality: Evidence from China. Auditing: A Journal of Practice and Theory, 38 (2), 79-99. https://doi.org/10.2308/ajpt-52173 (ABDC A*).

Research Grants and Awards

Research Grants

  1. Co-PI: “Does Accounting Governance Enhance Corporate Climate Change Performance? A Global Perspective”, Universitas Airlangga, Amount: IDR 35,500,000 (August 2025 – December 2026). Dr. Novrys Suhardianto, and Dr. Yingwen Guo.
  2. Co-PI: ““Do Ethical Organizations Outperform Their Counterparts? The Role of Business Ethics in the Improvement of Financial and ESG Performance”, Universitas Airlangga, Amount: IDR 105,000,000 (December 2025 – May 2027). Prof. Iman Harymawan, and Dr. Yingwen Guo.
  3. PI: “Tax Knowledge Transfer via Corporate Site Visit to Supply-Chain Partners”, The Hong Kong Polytechnic University, Amount: HKD 250,000 (May 2023-May 2025). Dr. Yingwen Guo.
  4. Co-I: “Dose Sharing the Same Auditor with Listed Affiliated Firms Affect IPO Audit Quality? An Analysis at the Audit Firm and Partner Levels”, University Grants Committee, Hong Kong SAR, Amount: HKD 540,600 (January 2023-December 2024). Dr. Weiyin Zhang, Dr. Yingwen Guo, and Prof. Lai Lan Phyllis Mo.