Welcome to my page! I am a 5th-year Ph.D. candidate in accounting at the University of Hong Kong (HKU), and I am on the 2023-2024 academic job market. My research interests lie in the field of empirical financial accounting with a focus on bank accounting as well as labor and accounting.

Prior to joining HKU Business School, I received my Master in Economics degree from London School of Economics, and Bachelor in Economics degree from Nanjing University. In my free time, I enjoy hiking and traveling.

Contact Information:

jiayifan@connect.hku.hk

SSRN 

Dissertation

• Inter-firm Relationship and Accounting Human Capital Investment

  • Conference and Workshop Presentations: The University of Hong Kong, 2023 EAA Talent Workshop, Lancaster University, Neoma Business School, Xiamen University

Working Papers

• The Effect of the Switch to the Expected Credit Loss Model for Loan Loss Provisioning on Cross-border Borrowing

with  Jia Guo, Jeffrey Ng, Haoran Zhu

• • Conference and Workshop Presentations: HEC Paris, Esade Business School, Hong Kong Baptist University, The University of Hong Kong, Central University of Finance and Economics, 2023 International Conference of the Journal of International Accounting Research, 2023 MIT Asia Conference in Accounting, 2024 AAA FARS Midyear Meeting 

•  Ancestral Kinship Structure and Country-Level Financial Reporting Quality

with Ashiq Ali, Zhongwen Fan, Siman Li

• Conference and Workshop Presentations: Singapore Management University, City University of Hong Kong, Tsinghua University, Wuhan University, Xiamen University, Seoul National University, Korea University, Yonsei University, 2022 University of Calgary and Temple University Haskayne and Fox Accounting Conference, 2022 MIT Asia Conference in Accounting, 2023 Hawaii Accounting Research Conference, 2023 CAPANA Conference

• Information Inequality and Employee Welfare Inequality

• Conference and Workshop Presentations: 2023 CUHK-CUHK SZ Symposium, 2023 AAA/Deloitte Foundation/J. Michael Cook Doctoral Consortium, 2024 JCAE Doctoral Consortium

• Real Effects of DCF Disclosures: Evidence from a Natural Experiment

with Zhongwen Fan, Xin Wang

• • Conference and Workshop Presentations: The University of Hong Kong

  • Hong Kong RGC Early Career Scheme Grant

• Government Customer Base and Audit Pricing

with Shuqing Luo

• Conference and Workshop Presentations: HKU 2021 Ph.D. Seminar, HKU 2021 Workshop, 2021 American Accounting Association Annual Meeting