Biography

Dr Yiwei Yao is an Assistant Professor at the Department of Accountancy. Before joining the Hang Seng University of Hong Kong, she held a position at the Hong Kong Polytechnic University, teaching courses in financial accounting, financial statement analysis, and management accounting at the graduate and undergraduate levels. Her research interests include financial accounting, capital markets, auditing, and corporate governance. She has published her research in Journal of Accounting and Public Policy, Review of Quantitative Finance and Accounting, and China Accounting and Finance Review. Dr Yao obtained her PhD in Accountancy from City University of Hong Kong.

Research and Teaching Interests

• Financial Reporting, Culture, and Capital Markets,
• Corporate Governance
• Auditing

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

Publications
• Minimum wages and cost stickiness: Evidence from China (with Tang, S., and Ye, Z.), China Accounting and Finance Review, 2019. 21(4), 43-60.
• 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, 2019, 53(3), 633-661.
• 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.
• Multi-objective portfolio optimization in stock market (with Yuan, D., Liu, O., and Chan, C.O.), International Journal of Design, Analysis and Tools for Integrated Circuits and Systems, 2017, 6 (1): 63-67.
• 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.
• Investor protection, ownership structure and private benefits of control: A case study of Greencool (with Liu, Q., and Li, Z.), Management World, 2008, 12 (4): 139-148.
• Client importance and audit quality: Evidence from Chinese listed companies (with Liu, Q., and Chen, H.), China Accounting and Finance Review, 2006, 8 (4): 47-94.

Conference Papers
• Mandatory IFRS adoption and earnings management: The role of culture (with Lam, K. C. K., Sami, H., and Yao, J.), the 41st Annual Congress of the European Accounting Association, Milan, May 30- June 1, 2018, and the 2018 Annual Meeting of the American Accounting Association, Washington DC, August 4-8, 2018.
• Application of data mining in term deposit marketing (with Liu, O., and Zhuang, Q. R.), the 2018 International Multiconference of Engineers and Computer Scientists, Hong Kong, March 14-16, 2018.
• State anti-takeover laws, relationship-specific investments along the supply chain and earnings smoothing behavior (with Su, N. L., and Fung, S. Y. K.), the Twenty-Fourth Asian-Pacific Conference on International Accounting Issues, Hawaii, October 21–23, 2012.
• The Effects of customers and suppliers’ relationship-specific investment on auditor choice and audit fees (with Su, X., and Li, Z.), the 2009 Annual Meeting of the American Accounting Association, New York City, August 1-5, 2009.
• Relationship-specific investment and accounting conservatism: The effect of customers and suppliers (with Chen, Charles J. P., Su, X., and Li, Z.), the 2009 Annual Conference of the Chinese Accounting Professors’ Association of North America (CAPANA), Beijing, July 2-3, 2009.

Research Grants and Awards

• SBUS Research Achievement Award 2018/19
• SBUS Research Achievement Award 2017/18