• Shi Haina

    Associate Professor

    Accounting

    Add: Guoshun Road Siyuan Building Room 303, Siyuan Building

    Tel: 25011122(TEL)

    E-mail: haina@fudan.edu.cn

    Research Field: Corporate governance, information disclosure, IPO

    Website:

    Teacher information
    Achievements in scientific research
    Academic activities and community service

    Academic Posts

    2018.03—,副主编,Managerial Auditing Journal

    2017.03—,Associate Editor,Asia-Pacific Journal of Accounting & Economics


    Journal Papers


    1.Xin Chen, Haina Shi, Yi Zhou, and Xindong (Kevin) Zhu2025Forward-looking management discussions and analysis disclosure and merger and acquisition outcomesJournal of Accounting, Auditing & Finance forthcoming 1–33.  



    2.Chang He, Haina Shi, Gaoguang (Stephen) Zhou, and Xindong (Kevin) Zhu2025Say-on-Pay laws and financial reporting quality around the world: Evidence from a natural experimentJournal of International Accounting Research 24(1) 47-70.  



    3.Xin Chen, Haina Shi, Gaoguang Zhou, and Xindong Zhu2024Dance with wolves: firm-level political risk and mergers and acquisitionsReview of Quantitative Finance and Accounting 63 715-752.  



    4.Haina Shi, Byron Y. Song, Huifeng Xu, and Xiaodong Xu2023Mandatory CSR disclosure and analyst forecast properties: Evidence from a quasi-natural experiment in ChinaChina Journal of Accounting Research 16(2) 1-24.  



    5.Jeong-Bon Kim, Yiye Liu, Haina Shi, and Xindong (Kevin) Zhu2021The dark side of mandatory IFRS adoption: Does IFRS adoption deteriorate accrual reliability?The International Journal of Accounting 56(4) 1-49.  



    6.Yuanpeng Li, Haina Shi, and Yi Zhou2021The influence of the media on government decisions: Evidence from IPOs in ChinaJournal of Corporate Finance 70 1-20.  



    7.Haina Shi, Wen Wen, Gaoguang Zhou, and Xindong (Kevin) Zhu2021Do individual auditors have their own styles? evidence from clients' financial statement comparability in ChinaAccounting Horizons 35(3) 187-215.  



    8.Hongqi Yuan, Chong Gao, and Haina Shi2020Failure in performance commitment and goodwill impairment: evidence from M&AsChina Journal of Accounting Studies 8(2) 183-213.  



    9.Yufang Jin, Haina Shi, and Xin Zhang2019Religious social norms and CSR deficiency disclosureAsia-Pacific Journal of Accounting & Economics 26(4) 409-433.  



    10.Hongqi Yuan, Chujun Zhang, Desong Kong, and Haina Shi2019The consequence of audit failure on audit firms: evidence from IPO approval in ChinaChina Journal of Accounting Studies 7(2) 245–269.  



    11.Haina Shi, Xin Zhang, and Jing Zhou2018Cross-listing and CSR performance: evidence from AH sharesFrontiers of Business Research in China 12 1-15.  



    12.Haina Shi and Haoping Xu2018How can new ventures command a price premium with innovations in emerging markets?R&D Management 48(4) 447-459.  



    13.Haina Shi, Haoping Xu, and Xin Zhang2018Do politically connected independent directors create or destroy value?Journal of Business Research 83 82-96.  



    14.Chao Chen, Haina Shi, and Haoping Xu2014The IPO underwriting market share in China: Do ownership and quality matter?Journal of Banking and Finance 46 177-189.  



    15.Jeong-Bon Kim, Haina Shi, and Jing Zhou2014International financial reporting standards, institutional infrastructures, and implied cost of equity capital around the worldReview of Quantitative Finance and Accounting 42(3) 469–507.  



    16.Chao Chen, Haina Shi, and Haoping Xu2013Underwriter reputation, issuer ownership, and pre-IPO earnings management: Evidence from ChinaFinancial Management 42(3) 647-677.  



    17.Fang, Junxiong, Haina Shi, and Haoping Xu2012The determinants and consequences of IPOs in a regulated economy: Evidence from ChinaJournal of Multinational Financial Management 22(4) 131-150.  



    18.Jeong-Bon Kim and Haina Shi2012IFRS reporting, firm-specific information flows, and institutional environments: International evidenceReview of Accounting Studies 17(3) 474-517.  



    19.Jeong-Bon Kim and Haina Shi2012Voluntary IFRS adoption, analyst coverage, and information quality: International evidenceJournal of International Accounting Research 11(1) 45-76.  



    20.Wanjiao Jia, Haina Shi, Yuxin Wu, and Xin Zhang2021The disclosure of key audit matters' effect on stock price crash riskReview of Accounting and Control 11 1-28(in Chinese) 



    21.Hongqi Yuan, Chong Gao, and Haina Shi2021Failure in performance commitment and goodwill impairment: evidence from M&AsAccounting Research (4) 60-77(in Chinese) 



    22.Haoping Xu and Haina Shi2020How do Chinese listed companies evaluate their CEOs?China Management Accounting Review -3 80-91(in Chinese) 



    23.Hongqi Yuan, Chujun Zhang, DeSong Kong, and Haina Shi2020The consequence of audit failure on audit firms: evidence from IPO approval in ChinaAccounting Research -3 157-163(in Chinese) 



    24.Haoping Xu, Haina Shi, and Yufang Jin2017The determinants of IPO pricing: past performance or technology innovation? Evidence from CHINEXT marketJournal of Financial Research (4) 191-206(in Chinese) 



    25.Shi, Haina, Haoping Xu, and Chao Chen2011The determinants and consequences of investment banks' competitiveness in SMEs' equity financingJournal of Financial Research (2) 95-113(in Chinese) 



    26.Shuang Xue,Haoping Xu,Haina Shi2009Fair Value and the Role of Accruals: A Comparison between New and Old Accounting Standards in ChinaNankai Business Review Vol.12(5) 125-135(in Chinese) 


    Research Projects

    2024.01—2027.12Principal InvestigatorAccounting Firm’s Digital Capability: Motivations, Economic Consequences and Supporting MechanismsNational Natural Science Foundation of China

    2013.01—2015.12Principal InvestigatorA Study on the Cross-listing Discount: The Role of Financial and Non-financial InformationFudan Young Scholar Research Enhancement Program

    2013.01—2015.12Principal InvestigatorA Study on the Informational Consequences of Cross Listing and Changes in Accounting RegulationNational Natural Science Foundation of China

    2012.09—2013.06Principal InvestigatorUnderwriter Reputation, Issuer Ownership, and Pre-IPO Earnings Management: Evidence from ChinaFinancial Research Center of Fudan University

    2012.02—2015.02Principal InvestigatorAn Empirical Study on Cross Listing, Information Environment and Reforms on Accounting RegulationHumanities and Social Science Research Project, Ministry of Education of China


    Academic Posts

    2018.03—,副主编,Managerial Auditing Journal

    2017.03—,Associate Editor,Asia-Pacific Journal of Accounting & Economics