Biography

Dr Liu is an assistant 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.)

• Liu, Y., J. Liu, and Q. Xin (2022). Does Industry Risk Similarity Affect Auditor Expertise? Evidence from China. Asia-Pacific Journal of Accounting & Economics, forthcoming.
• Lam, K., J. Liu, and R. Yip (2021). Does Access to Developed Audit Markets Improve Home Audit Quality? Evidence from China. Accounting and Business Research, 51 (6-7), 707-743.
• 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. Chapter 3, pp 47-80.
• 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.

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.