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.