Address
13-241, Lau Ming Wai Academic Building, City University of Hong Kong
Phone
+852 34427962
Fax
+852 34420349
Email
Research Areas
Financial Reporting
Executive Compensation
Qualifications
PhD - Accounting (Hong Kong University of Science and Technology)
Biography
Yangxin Yu is a Professor at the Department of Accounting, College of Business. He joined City University of Hong Kong in July 2014. He received his PhD from Hong Kong University of Science and Technology and worked at Australian National University before joining City U. Yangxin’s research focuses on corporate disclosure, executive compensation and corporate social responsibility, and, more recently, on the link between accounting information and macroeconomy. His work has been published in the top accounting, finance and management journals, including Journal of Accounting and Economics, The Accounting Review, Journal of Financial and Quantitative Analysis, and Strategic Management Journal.
Selected Publications
Journal Publications and Reviews
Liu, Yiye; Yu, Yangxin; Zhu, Xindong (Kevin) / PCAOB International Inspections and the Market Value of Cash Holdings. March 2024; In: Journal of International Accounting Research. Vol. 23, No. 1, pp. 169–198
Gu, Zhenjiang; Kim, Jeong-Bon; Lu, Louise Yi; Yu, Yangxin / Local community's social capital and CEO pay duration. January 2024; In: Journal of Business Finance & Accounting.
Gu, Zhenjiang; Lu, Louise Yi; Yu, Yangxin / CEO equity incentive duration and expected crash risk. October 2023; In: British Accounting Review.
Li, Leye; Lu, Louise Yi; Wang, Yi; Yu, Yangxin / Workforce diversity and financial statement readability. April 2023; In: Accounting and Finance. Vol. 63, No. Suppl. 1, pp. 1599-1631
Wu, Xuan; Li, Yueting; Yu, Yangxin / CEO Inside Debt and Employee Workplace Safety. January 2023; In: Journal of Business Ethics. Vol. 182, No. 1, pp. 159–175
Yang, Jingyu; Yu, Yangxin; Zheng, Liu / The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment. November 2021; In: The Accounting Review. Vol. 96, No. 6, pp. 427–449
Chen, Xia; Jiang, Xuejun; Lu, Louise Yi; Yu, Yangxin / Local Political Corruption and Firm’s Non-GAAP Reporting. October 2021; In: Journal of Corporate Finance. Vol. 70
Yang, Jingyu; Wu, Hai; Yu, Yangxin / Distracted Institutional Investors and Audit Risk. September 2021; In: Accounting and Finance. Vol. 61, No. 3, pp. 3855-3881
Li, Xing; Kim, Jeong-Bon; Wu, Haibin; Yu, Yangxin / Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity. May 2021; In: Journal of Business Ethics. Vol. 170, No. 3, pp. 557–576
Kim, Jeong-Bon; Li, Leye; Lu, Louise Yi; Yu, Yangxin / Financial statement comparability and managers’ use of corporate resources. April 2021; In: Accounting and Finance. Vol. 61, No. S1, pp. 1697-1742
Yuan, Yuan; Lu, Louise Yi; Tian, Gaoliang; Yu, Yangxin / Business Strategy and Corporate Social Responsibility. March 2020; In: Journal of Business Ethics. Vol. 162, No. 2, pp. 359-377
Xue, Xiaolin; Zhang, Junrui; Yu, Yangxin / Distracted passive institutional shareholders and firm transparency. March 2020; In: Journal of Business Research. Vol. 110, pp. 347-359
Qian, Cuili; Lu, Louise Y.; Yu, Yangxin / Financial analyst coverage and corporate social performance: Evidence from natural experiments. December 2019; In: Strategic Management Journal. Vol. 40, No. 13, pp. 2271-2286
Gao, Ziqi; Lu, Louise Yi; Yu, Yangxin / Local Social Environment, Firm Tax Policy, and Firm Characteristics. August 2019; In: Journal of Business Ethics. Vol. 158, No. 2, pp. 487–506
KIM, Jeong-Bon; Lu, Louise Yi; YU, Yangxin / Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage. July 2019; In: The Accounting Review. Vol. 94, No. 4, pp. 345-364
Yuan, Yuan; Tian, Gaoliang; Lu, Louise Yi; Yu, Yangxin / CEO Ability and Corporate Social Responsibility. June 2019; In: Journal of Business Ethics. Vol. 157, No. 2, pp. 391–411
Fargher, Neil L.; Jiang, Alicia; Yu, Yangxin / Further Evidence on the Effect of Regulation on the Exit of Small Auditors from the Audit Market and Resulting Audit Quality. November 2018; In: Auditing: A Journal of Practice & Theory. Vol. 37, No. 4, pp. 95-115
Lu, Louise Yi; Shailer, Greg; Yu, Yangxin / Corporate social responsibility disclosure and the value of cash holdings. December 2017; In: European Accounting Review. Vol. 26, No. 4, pp. 729-753
Lu, Louise Yi; Wu, Hai; Yu, Yangxin / Investment-related pressure and audit risk. August 2017; In: Auditing: A Journal of Practice & Theory. Vol. 36, No. 3, pp. 137-157
Qian, Cuili; Wang, Heli; Geng, Xuesong; Yu, Yangxin / Rent appropriation of knowledge-based assets and firm performance when institutions are weak: A study of Chinese publicly listed firms. April 2017; In: Strategic Management Journal. Vol. 38, No. 4, pp. 892-911
Kim, Jeong-Bon; Li, Leye; Lu, Louise Yi; Yu, Yangxin / Financial statement comparability and expected crash risk. April 2016; In: Journal of Accounting and Economics. Vol. 61, No. 2-3, pp. 294-312
ZHANG, John Ziyang; YU, YANGXIN / Does board independence affect audit fees? Evidence from recent regulatory reforms. January 2016; In: European Accounting Review. Vol. 25, No. 4, pp. 793-814
MAO, MIKE QINGHAO; YU, YANGXIN / Analysts' cash flow forecasts, audit effort, and audit opinions on internal control. July 2015; In: Journal of Business Finance and Accounting. Vol. 42, No. 5-6, pp. 635-664
Chan, Lilian; Chen, Kevin; Chen, Tai-Yuan; Yu, Yangxin / Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions. January 2015; In: The Accounting Review. Vol. 90, No. 1, pp. 147-174
Fargher, Neil; Jiang, Alicia; Yu, Yangxin / How do auditors perceive CEO's risk-taking incentives?. December 2014; In: Accounting and Finance. Vol. 54, No. 4, pp. 1157-1181
Chen, Tai-Yuan; Dasgupta, Sudipto; Yu, Yangxin / Transparency and Financing Choices of Family Firms. April 2014; In: Journal of Financial and Quantitative Analysis. Vol. 49, No. 2, pp. 381-408
Chan, Lilian; Chen, Kevin; Chen, Tai-Yuan; Yu, Yangxin / The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. October 2012; In: Journal of Accounting and Economics. Vol. 54, No. 2-3, pp. 180-196
Working Papers
Gu, Zhenjiang; Kim, Jeong-Bon; Lu, Louise Yi; Yu, Yangxin / Social Capital and CEO Equity Incentive Duration. July 2021;
CHEN, Xia; Jiang, Xuejun; Lu, Louise Yi; YU, Yangxin / Economic Policy Uncertainty and Firms’ Non-GAAP Reporting. 2019;
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