• Faculty Members Directory

    Dr Julia LIU

    PhD (Peking U)

    Assistant Professor
    Department of Accountancy
    Office: D718

    Tel : (852) 3963 5270
    Email : julialiu@hsu.edu.hk


    Dr Liu joined the Department of Accountancy in August 2013. She currently teaches advanced financial accounting and China taxation courses. Before joining the HSU, she worked in the Department of Accountancy at City University of Hong Kong and taught financial accounting at the graduate and undergraduate levels. She also has experience teaching financial statement analysis and Hong Kong taxation. Dr. Liu obtained her CPA certificates in China and the US. She is a non-practicing member of CICPA and AICPA.

    Research and Teaching Interests

    • Financial reporting; Auditing; China capital market

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

    • Leung, N., J. Liu, and B. Wong (2019), “The Emergence of Second-Tier Auditors in China: Analysis of Audit Fee Premium and Audit Quality,” Asia-Pacific Journal of Accounting & Economics, 26 (6), 684-708.
    • Lam, K., H. Lee, J. Liu, and S. Wang (2018), “Hong Kong as an Equity Financing Centre for the Belt and Road Nations,” In F. M. Cheung and Y. Hong (Eds.), Regional Connection under the Belt and Road Initiative: The Prospects for Economic and Financial Cooperation, Routledge. ISBN: 9781138607491. (Book Chapter)
    • Li, Z., G. Zhou, F. Guan, and J. Liu (2016), “Family Business Governance: An Economics Interpretation and Research Implications in China,” China Accounting and Finance Review, 18 (2), 79-142.
    • Leung, N. and J. Liu (2015), “Ownership Structure and Auditor Choice: Evidence from Chinese Listed Firms,” Asian Journal of Business Ethics, 4 (2), 163-185.
    • Zhao L., Z. Li, and J. Liu (2013), “Management Preferences, Optimistic Investment Recommendation and Obtaining Private Information,” Management World, Issue 4, 33-47. (In Chinese) 管理層偏好、投資評級樂觀性與私有資訊獲取,《管理世界》.
    • Xu, H. and J. Liu (2009), “Insider Ownership and Corporate Capital Expenditure: Evidence from Chinese Listed Companies,” Economic Science, Issue 5, 64-75. (In Chinese) 內部人持股對企業資本性支出的影響—基於中國上市公司證據的研究,《經濟科學》.
    • Xu, H. and J. Liu (2007), “Selection and Empirical Test of Corporate Capital Expenditure Models in China,” China Accounting Review, Issue 10, 315-326. (In Chinese) 企業資本性支出實證模型選擇及檢驗,《中國會計評論》.
    • Wang, L. and J. Liu (2004), A-H Share: Dual Reporting and Related, Beijing, China: Peking University Press. (In Chinese) 《A-H股雙重報告差異與公司治理》, 北京大學出版社 . ISBN: 7301075766.
    • Wang, L. and J. Liu (2003), “Accounting Rules and the Bias in Execution: Evidence from Dual Reporting Differences by the Chinese A-H Share Companies,” Economic Research Journal, Issue 11, 73-78. (In Chinese) 上市公司境內外會計資訊披露規則的執行偏差—來自A-H股公司雙重財務報告差異的證據, 《經濟研究》.
      Conference Papers
    • Lam, K., J. Liu, and R. Yip (2018), “Does Access to Overseas Audit Markets Improve Home Audit Quality? Evidence from China,” The Accounting and Business Research (ABR) Special Issue Conference on “Auditing in China”.

    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.


    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

    Contact Us

    Tel : (852) 3963 5551
    Email : sbus@hsu.edu.hk
    Facebook : @sbus.hsuhk.edu.hk

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