Dr. Yi Xiang
Research Assistant Professor in Accounting
School of Accounting and Finance
Hong Kong Polytechnic University
Email: yi.xiang@polyu.edu.hk
Research and Teaching Interests:
ESG; Financial Accounting; Auditing; Machine Learning; Captial Market.
Publications
“How Can Regulators Affect Corporate Social Responsibility? Evidence from Regulatory Disclosure of Consumer Complaints” with Albert Tsang, Yujie Wang, and Shuo Yan. British Accounting Review, 2024.
“Corporate Social Responsibility Misconduct and Formation of Board Interlocks” with Albert Tsang, Yujie Wang, and Troy Yao. Journal of Financial Stability, 2023.
“Cross-Border Regulatory Cooperation and Analyst Forecasts” with Albert Tsang, and Li Yu. International Review of Financial Analysis, 2023.
“Cross-Border Enforcement Capability of Securities Regulators and Corporate Voluntary Disclosure” with Albert Tsang, and Miao Yu. Journal of Business Finance and Accounting, 2022.
“Cross-Border Enforcement of Securities Laws and Dividend Payouts” with Albert Tsang, Xiaoqi Chen, and Chris Hsieh. British Accounting Review, 2022.
“CEO Facial Trustworthiness and Corporate Governance” with Wenjie Bi, Feida Zhang, and Yujie Wang. China Accounting and Finance Review, 2022.
“The sociology of compensation inequality in upper echelon positions: Australian evidence” with Maryam Safari, and Jacqueline Birt. Accounting and Finance, 2021.
Selected Working Papers
“Flight to ESG Transparency: Evidence from Foreign Government Procurement Contracts” with Yongtae Kim, Chengzhu Sun, and Cheng (Colin) Zeng. The Accounting Review, R&R.
“Audit Partners' Facial Structure and Audit Quality” with Clarkson Peter, Ru Gao, and Fang Hu. Contemporary Accounting Research, R&R