香港恒生大学
香港恒生大学商学院

Dr Belinda YAU

BBA-CGC Associate Programme Director

Assistant Professor
Department of Accountancy

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活跃
的学者
  • 12引用
  • 1H 指数

学术及专业资质

PhD (The Chinese University of Hong Kong)
MAcc (The Chinese University of Hong Kong)
PDPA (The Chinese University of Hong Kong)
BS (University of California, Davis)

CPA(HKICPA)
Certified ESG Analyst

简历

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.

研究与教学范畴

  • Auditing, policy implication, financial reporting

学术贡献（出版、学术会议、著作、著作章节等）

Publications (A*/ A/ B in ABDC journal list only): 

  • Chiu, P.-C., Wu, D., Xue, J. & YAU, L. N. B. (2025). Are All Auditors the Same? KAM Topic Selection and Audit Procedure Choices in the UK. Journal of International Accounting Research, 1-33 (ABDC: A)
  • Yau, L. N. B. (2025). Perceiving Auditors’ Tone. The European Accounting Review, 1-34 (ABDC: A*)
  • Chen, X., Li, M., Nduakoh, D. & Yau, L. N. B. (2025). Mandatory disclosure of key audit matters and the choice of earnings management. Accounting and Finance, 65 (1), 251-288 (ABDC: A)
  • Chen, X., Li, M., Nduakoh, D., and Yau, L.N.B. (2024 Aug). Mandatory disclosure of key audit matters and the choice of earnings management. Accounting & Finance, pp. 1-38. https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.13331 (ABDC: A)
  • Hao, R., Xue, J., Yau, L.N.B., and Zhang, C. (2022 Feb). Analyst forecasting during COVID-19 pandemic. Managerial Auditing Journal 37, pp. 380-405. https://www.emerald.com/insight/content/doi/10.1108/maj-12-2021-3406/full/pdf (ABDC: A)

研究资助与奖项

  • 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)