Dr Belinda YAU (邱聆娜博士)
BS (University of California, Davis)
Postgraduate Diploma in Professional Accountancy (CUHK)
Master of Accountancy (CUHK)
PhD in Accountancy (CUHK)
Assistant Professor
Department of Accountancy
Office: D604-B(4)
Tel :(852) 3963 5430
Email : belindayau@hsu.edu.hk
Biography
Dr Belinda Yau is an Assistant Professor at the Department of Accountancy. She received her PhD in accountancy and master’s degree in accountancy from the Chinese University of Hong Kong. Prior to pursuing her PhD, she worked as an auditor at PricewaterhouseCoopers specializing in financial services sector and as a forensic accountant dealing with insolvency and forensic accounting cases. She received her bachelor's degree in managerial economics minoring in philosophy from University of California, Davis. She is a HKICPA member and a certified ESG analyst (CESGA). Her research interests include auditing, policy implication, and financial reporting.Research and Teaching Interests
- Auditing, policy implication, financial reporting
Intellectual Contributions (Publications, Conferences, Books, Book Chapters, etc.)
- Chen, X., M. Li, D. Nduakoh, and L.N.B. Yau. 2024. Mandatory disclosure of key audit matters and the choice of earnings management. Accounting & Finance: 1-38.
- Hao, R., J. Xue, L.N.B. Yau, and C. Zhang. 2022. Analyst forecasting during COVID-19 pandemic. Managerial Auditing Journal 37: 308-405.
- Lei, H.W.L., Y.W. Siu, L.N.B. Yau, and W. Zhang. 2024. Perception-reality gap on the benefits brought by female directors in Hong Kong. The journal of the Hong Kong Chartered Governance Institute (2024/05).
- Jiang, J.X., G. Liao, L.N.B. Yau, and Y. Zhao. 2024. Occupational licensing of corporate accountants and financial reporting quality: Evidence from a natural experiment in China. AAA Annual Meeting (2024/08), AAA Financial Accounting and Reporting Section Midyear Meeting (2025/01).
- Hao, R., J. Xue, and L.N.B. Yau. 2024. Audit delay during regulatory relief of reporting deadline: Evidence from Hong Kong. ICEFMR Conference (2024/06).
- Chiu, P.-C., D. Wu, J. Xue, and L.N.B. Yau. 2023. Are all auditors the same? KAM topic selection and audit procedure choices in the UK. JAAF Conference (2023/05).
- Chiu, P.-C., D. Wu, J. Xue, and L.N.B. Yau. 2021. What do expanded audit reports tell? Audit and Assurance Conference (2021/05), AAA Annual Meeting (2021/08).
Research Grants and Awards
- FDS Grant: SOE state audit in China. (UGC/FDS14/B01/23, Jan 2024 to Dec 2025, HK$660,200)
- FDS Grant: Auditing during the COVID-19 pandemic. (UGC/FDS14/B03/21, Jan 2022 to June 2024, HK$793,025)
- FDS Grant: What do expanded audit report tell? Initial evidence from the United Kingdom. (UGC/FDS14/B10/20, Nov 2020 to Apr 2023, HK$660,200)
Business and Professional Engagement (including membership)
- HKICPA member
- Certified ESG Analyst
