Dr. XIE Yuying, Sabrina

Assistant Professor

Office: RHB410

Phone: 2804 8509

E-mail: yyxie@hksyu.edu

Academic Qualifications

• PhD (Accounting), University of Hong Kong
• MPhil (Accounting), Shanghai University of Finance and Economics
• BA (Accounting), Nan Kai University, Tianjin, China

Professional Qualifications

• CICPA

• Accounting Information Quality
• Corporate Governance
• Corporate Disclosure

Courses Taught

• ACCT100 Financial Accounting
• ACCT200 Cost and Management Accounting
• ACCT210 Cost and Management Accounting
• ACCT320 Advanced Management Accounting
• ACCT340 Financial Management
• ACCT410 Advanced Auditing
• GEC  106 Personal Finance and Taxation

Publications (Selected)

C.-J. Chen, W. Chen, H. Lee, and Y. Xie, (2023) Audit Data Analytics and Audit Quality: New Insights, Journal of Accounting, Finance & Management Strategy 18(2), 19-54.

Y. Xie and H. Lee (2018), Tunneling and value relevance of financial reports: Evidence from Hong Kong, Review of Economics and Finance, 11(1), 67-82

Y. Xie, (2017)  How controlling shareholders tunnel under a strong legal System: A Hong Kong Case, International Journal of Critical Accounting, 9(3), 177-192.

Y. Xie, (2015), Confusion over accounting conservatism, a critical review, Australian Accounting Review, Vol.25, 204-216

Y. Xie, L. Zheng and A. H. Lau, (2012), Reporting incentives for accounting conservatism, evidence from asset and equity tunneling”, Pacific Accounting Review, Vol. 24, 138–160 (Highly Commended Paper Award Winner at the Emerald Literati Network Awards for Excellence 2013)

Conference papers (Selected)

Y. Xie (2018), Independent directors and the opportunistic use of accounting conservatism in tunneling firms, presented on the 41^st European Accounting Association Annual Congress, Milan, Italy.

Y. Xie, L. Zheng and A. H. Lau, (2014), Independent directors and the opportunistic use of accounting conservatism, American Accounting Association Annual Meeting, Atlanta, U.S.A.

Y. Xie, (2014), “nteraction between common law systems and concentrated ownership: How controlling shareholders tunnel under a strong legal system?, American Accounting Association Annual Meeting, Atlanta, U.S.A

Y. Xie, (2012), Reporting incentives for acounting conservatism, evidence from asset and equity tunneling”, 16th Financial Reporting and Business Communication Conference, University of Bristol, U.K.

Y. Xie, L. Zheng and A. H. Lau, (2009), The role of accounting conservatism in asset tunneling, evidence from Hong Kong”, American Accounting Association Annual Meeting, New York, U.S.A.

Y. Xie, L. Zheng and A. H. Lau, (2009),  The role of accounting conservatism in asset tunneling, evidence from Hong Kong”, Association of Pacific-Rim Universities’ 10^th Doctoral Students Conference, Kyoto, Japan

Research Grants (Selected)