香港恒生大学
香港恒生大学商学院

Dr Julia LIU

MBM Programme Director

Associate Professor
Department of Accountancy

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活跃
的学者
  • 26引用
  • 4H 指数

学术及专业资质

PhD (Peking U)

CPA (China, US)

简历

Dr Liu is an Associate 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. 

研究与教学范畴

  • Teaching: Financial accounting, Taxation
  • Research: Auditing, Financial reporting, China capital market

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): 

  • Liu, Y., Liu, J. J., & Xin, Q. (2024). Does industry audit risk similarity affect auditor expertise? Evidence from China. Asia-Pacific Journal of Accounting and Economics, 31(3), 339-359. https://doi.org/10.1080/16081625.2022.2147964  (ABDC: B)
  • Liu, J. J., & Liu, Y. (2023). Multiple directorships and firm performance: Evidence from independent director effort allocation in Hong Kong. Pacific Basin Finance Journal, 79, Article 102051. https://doi.org/10.1016/j.pacfin.2023.102051  (ABDC: A)
  • Lam, K. C. K., Liu, J. J., & Yip, R. W. Y. (2021). Does access to developed audit markets improve home audit quality? Evidence from China. Accounting and Business Research, 51(6-7), 707-743. https://doi.org/10.1080/00014788.2021.1951645  (ABDC: A)
  • Leung, N. W., Liu, J. J., & Wong, B. (2019). The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality. Asia-Pacific Journal of Accounting and Economics, 26(6), 684-708. https://doi.org/10.1080/16081625.2017.1404920  (ABDC: B)
  • Li, Z., Zhou, G., Guan, F., & Liu, J. (2016). Family Business Governance: An Economics Interpretation and Research Implications in China. China Accounting and Finance Review, 18(2), 79-142. https://doi.org/10.7603/s40570-016-0006-5  (ABDC: A)

研究资助与奖项

  • 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.

商业与专业参与

HKICPA QP Advisor (2013 – now)