• Yuan Hongqi

    Professor

    Accounting

    Add: Guoshun Road Siyuan Building Room 312, Siyuan Building

    Tel: 25011113(TEL)

    E-mail: yuanhq@fudan.edu.cn

    Research Field: Financial Accounting, Auditing and Corporate Finance

    Website:

    Teacher information
    Achievements in scientific research
    Academic activities and community service

    Journal Papers


    1.Kevin C. W. Chen, Tai-yuan Chen, Weifang Han, and Hongqi Yuan2022Auditors under fire: the association between audit errors and the career setbacks of individual auditorsJournal of Accounting Research 60(3) 853-900.  



    2.Hongqi Yuan, Yiyuan Zhou, and Hong Zou2022Serving multiple ‘masters’: Evidence from the loan decisions of a publicly listed state-owned bank around a massive economic stimulus programmeJournal of Corporate Finance 72 1-18.  



    3.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.  



    4.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.  



    5.Hongqi Yuan, Desong Kong, Chujun Zhang, and Chao Chen2018A comparative study of earnings quality of firms listed in the NEEQ market and the Growth Enterprise MarketChina Journal of Accounting Studies 6(4) 474-497.  



    6.Fang Lou, Qian Sun, and Hongqi Yuan2017Voluntary disclosure of internal control and auditor's attestation: evidence from ChinaFrontiers of Business Research in China 11(1) 208-241.  



    7.Bin Ke, Yubo Li, and Hongqi Yuan2016The substantial convergence of Chinese accounting standards with IFRS and the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firmsJournal of Accounting and Public Policy 35(6) 567-591.  



    8.Qingchuan Hou, Qinglu Jin, Rong Yang, Hongqi Yuan, and Guochang Zhang2015Performance commitments of controlling shareholders and earnings managementContemporary Accounting Research 32(3) 1099-1127.  



    9.Lou Fang, Jiwei Wang, and Hongqi Yuan2014Stock liquidity and the pricing of earnings: A comparison of China's floating and nonfloating sharesEmerging Markets Finance & Trade 50(S3) 140-157.  



    10.Lou Fang, Jiwei Wang, and Hongqi Yuan2014Causes and consequences of corporate asset exchanges by listed companies in ChinaInternational Review of Economics and Finance 31 205-217.  



    11.Yubo Li, Fang Lou, Jiwei Wang, and Hongqi Yuan2013A survey of executive compensation contracts in China's listed companiesChina Journal of Accounting Research 6(3) 211-231.  



    12.Hongqi Yuan, Yubo Li, Fang Lou, and Yao Zhang2013New Chinese accounting standards and the usefulness of accounting information in debt contractsChina Accounting and Finance Review 15(1) 85-111.  



    13.Jiwei Wang and Hongqi Yuan2012The impact of related party sales by listed Chinese firms on earnings informativeness and earnings forecastsInternational Journal of Business 17(3) 258-275.  



    14.Chen, Chao, Qinglu Jin, and Hongqi Yuan2011Agency problems and liquidity premium: Evidence from China's stock ownership reformInternational Review of Financial Analysis 20(2) 76-87.  



    15.Joseph Aharony, Jiwei Wang, and Hongqi Yuan2010Tunneling as an incentive for earnings management during the IPO process in ChinaJournal of Accounting and Public Policy 29(1) 1-26.  



    16.Raef Lawson, Jiliang Yang, Hongqi Yuan2009Accounting in China: A Long Journey to the Rebirth of a ProfessionCost Management 23(2) 5-15.  



    17.Hongqi Yuan, Jiwei Wang, and Jing Yang2008Causes and consequences of manipulation of asset revelation during the IPO process in ChinaChina Accounting and Finance Review 10(3) 64-111.  



    18.Qinglu Jin and Hongqi Yuan2006Does compensation ratio reflect the information contained in earnings and volatility?China Accounting and Finance Review 8(4) 1-46.  



    19.Kevin C. W. Chen and Hongqi Yuan2004Earnings management and capital resource allocation: Evidence from China's accounting--Based regulation of rights issuesThe Accounting Review 79(3) 645-666.  



    20.Hongqi Yuan2004Large shareholders' behavior in rights offerings and subsequent performanceChina Accounting and Finance Review 6(2) 1-49.  



    21.Hongqi Yuan2003Long-run performance following rights issues: Evidence from ChinaChina Accounting and Finance Review 5(3) 103-144.  



    22.Hongqi Yuan2022Choices and innovations of banking institutions: a cross-country case study on ri sheng chang in china and the city bank in the united states(1812-1932)Contemporary Accounting Review 14(4) 112-133(in Chinese) 



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



    24.Yubo Li and Hongqi Yuan2020Regulation penalty and investment banks' reputationChina Accounting Review 18(1) 71-106(in Chinese) 



    25.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) 



    26.Hongqi Yuan, Desong Kong, Chujun Zhang, and Chao Chen2019Earnings quality of firms listed in NEEQ MarketAccounting Research (5) 27-32(in Chinese) 



    27.Hongqi Yuan, Fang Lou, and Li Cao2016How institutions affects accounting and auditing quality? A case study of a joint venture companyChina Accounting Review 14(4) 515-536(in Chinese) 



    28.Yuan, Hongqi and Weifang Han2012Individual auditor's characteristics and audit qualityChina Accounting Review 10(3) 275-302(in Chinese) 



    29.Yuan, Hongqi and Weifang Han2012CPA firm's regional competitive advantage and audit qualityAuditing Research (2) 67-74(in Chinese) 



    30.Fang Lou , Yubo Li, Hongqi Yuan2010An Empirical Study on Effect of New Accounting Standards on the Relation between Cash Dividend and EarningsManagement World (1) 122-132(in Chinese) 



    31.Qinglu Jin and Hongqi Yuan2008Corporate Governance and the Determinants of the Compensation Ratio in the Splitting-Share ReformChina Economic Quarterly 8(1) 249-270(in Chinese) 



    32.Hongqi Yuan and Qier Huang2007The impacts of underwriting relationship on analysts' earnings forecasts and investment recommendationsChina Accounting Review 5(3) 285-304(in Chinese) 



    33.Hongqi Yuan and Haijian Li2005Use of the rights issues proceeds and corporate performanceChina Accounting Review 3(1) 143-160(in Chinese) 



    34.Hongqi Yuan and Yi Qian2003Accounting recognition and measurement of stock optionJournal of Finance and Economics (10) 48-53(in Chinese) 



    35.Hongqi Yuan2003A review on the puzzle of SEOAccounting Research (5) 16-21(in Chinese) 



    36.Hongqi Yuan and Haijian Li2003The organization and size of CPA firms and auditing qualityJournal of Auditing Research (1) 32-37(in Chinese) 



    37.Hongqi Yuan2002Policy of rights offering: A ten years perspectiveJournal of Business Management (22) 74-80(in Chinese) 



    38.Fang Lou and Hongqi Yuan2002A Research on Institutions of Independent DirectorsJournal of Reform (2) 51-57(in Chinese) 



    39.Hongqi Yuan2001An analysis on the dividend policy of listed firms in ChinaJournal of Finance and Economics (3) 33-41(in Chinese) 



    40.Xinyuan Chen and Hongqi Yuan1998A research on financial issues for reorganizationAccounting Research (10) 1-9(in Chinese) 



    41.Hongqi Yuan1998Supply theory of accounting information disclosureAccounting Research (6) 15-20(in Chinese) 



    42.Hongqi Yuan1998A research on related party transaction: Evidence from interim reportJournal of Accounting Research (4) 1-6(in Chinese) 



    43.Hongqi Yuan1998An empirical research on reorganization of listed firms in ChinaJournal of Business Management (3) 56-58(in Chinese) 


    Academic Works

    Yuan Hongqi2004Economic Consequence of Rights OfferingChina Finance and Economic Publishing HouseBeijing

    Yuan Hongqi2004An Analysis on Dividend Policy of listed Firms in ChinaChina Finance and Economic Publishing HouseBeijing

    Research Projects

    2023.01—2026.12Principal InvestigatorDeterminants and Consequences of Tax Evasion: An Emprical ResearchNational Natural Science Foundation of China

    2018.01—2021.12Principal InvestigatorA Study on the M&A Contracts of Listed Companies in ChinaNational Natural Science Foundation of China

    2013.01—2016.12Principal InvestigatorConsequence of Regulation on Corporate Governance in ChinaNational Natural Science Foundation of China

    2009.01—2011.12Principal InvestigatorEconomic Consequence of convergence of China Accounting Standards National Natural Science Foundation of China

    2005.07—2008.06Principal InvestigatorCorporate Governance, Related Party Transactions and Firm ValueSupported by Ministry of Education

    2005.01—2007.12Principal InvestigatorResearch on the Regulation of Related Party TransactionsNational Science Foundation of China

    2005.01—2007.12Principal InvestigatorCorporate Governance, Related Party Transactions and Firm ValueProgram for New Century Excellent Talents of Education Ministry

    2004.01—2006.12Principal InvestigatorResearch on Related Party Transactions of Listed firmsShanghai Education Development Foundation

    2002.03—2005.03Principal InvestigatorEarnings management and resource allocationFok Ying Tung Education Foundation

    2002.01—2004.12Principal InvestigatorAccounting information and Resource AllocationNational Science Foundation of China


    Journal Papers


    1.Kevin C. W. Chen, Tai-yuan Chen, Weifang Han, and Hongqi Yuan2022Auditors under fire: the association between audit errors and the career setbacks of individual auditorsJournal of Accounting Research 60(3) 853-900.  



    2.Hongqi Yuan, Yiyuan Zhou, and Hong Zou2022Serving multiple ‘masters’: Evidence from the loan decisions of a publicly listed state-owned bank around a massive economic stimulus programmeJournal of Corporate Finance 72 1-18.  



    3.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.  



    4.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.  



    5.Hongqi Yuan, Desong Kong, Chujun Zhang, and Chao Chen2018A comparative study of earnings quality of firms listed in the NEEQ market and the Growth Enterprise MarketChina Journal of Accounting Studies 6(4) 474-497.  



    6.Fang Lou, Qian Sun, and Hongqi Yuan2017Voluntary disclosure of internal control and auditor's attestation: evidence from ChinaFrontiers of Business Research in China 11(1) 208-241.  



    7.Bin Ke, Yubo Li, and Hongqi Yuan2016The substantial convergence of Chinese accounting standards with IFRS and the managerial pay-for-accounting performance sensitivity of publicly listed Chinese firmsJournal of Accounting and Public Policy 35(6) 567-591.  



    8.Qingchuan Hou, Qinglu Jin, Rong Yang, Hongqi Yuan, and Guochang Zhang2015Performance commitments of controlling shareholders and earnings managementContemporary Accounting Research 32(3) 1099-1127.  



    9.Lou Fang, Jiwei Wang, and Hongqi Yuan2014Stock liquidity and the pricing of earnings: A comparison of China's floating and nonfloating sharesEmerging Markets Finance & Trade 50(S3) 140-157.  



    10.Lou Fang, Jiwei Wang, and Hongqi Yuan2014Causes and consequences of corporate asset exchanges by listed companies in ChinaInternational Review of Economics and Finance 31 205-217.  



    11.Yubo Li, Fang Lou, Jiwei Wang, and Hongqi Yuan2013A survey of executive compensation contracts in China's listed companiesChina Journal of Accounting Research 6(3) 211-231.  



    12.Hongqi Yuan, Yubo Li, Fang Lou, and Yao Zhang2013New Chinese accounting standards and the usefulness of accounting information in debt contractsChina Accounting and Finance Review 15(1) 85-111.  



    13.Jiwei Wang and Hongqi Yuan2012The impact of related party sales by listed Chinese firms on earnings informativeness and earnings forecastsInternational Journal of Business 17(3) 258-275.  



    14.Chen, Chao, Qinglu Jin, and Hongqi Yuan2011Agency problems and liquidity premium: Evidence from China's stock ownership reformInternational Review of Financial Analysis 20(2) 76-87.  



    15.Joseph Aharony, Jiwei Wang, and Hongqi Yuan2010Tunneling as an incentive for earnings management during the IPO process in ChinaJournal of Accounting and Public Policy 29(1) 1-26.  



    16.Raef Lawson, Jiliang Yang, Hongqi Yuan2009Accounting in China: A Long Journey to the Rebirth of a ProfessionCost Management 23(2) 5-15.  



    17.Hongqi Yuan, Jiwei Wang, and Jing Yang2008Causes and consequences of manipulation of asset revelation during the IPO process in ChinaChina Accounting and Finance Review 10(3) 64-111.  



    18.Qinglu Jin and Hongqi Yuan2006Does compensation ratio reflect the information contained in earnings and volatility?China Accounting and Finance Review 8(4) 1-46.  



    19.Kevin C. W. Chen and Hongqi Yuan2004Earnings management and capital resource allocation: Evidence from China's accounting--Based regulation of rights issuesThe Accounting Review 79(3) 645-666.  



    20.Hongqi Yuan2004Large shareholders' behavior in rights offerings and subsequent performanceChina Accounting and Finance Review 6(2) 1-49.  



    21.Hongqi Yuan2003Long-run performance following rights issues: Evidence from ChinaChina Accounting and Finance Review 5(3) 103-144.  



    22.Hongqi Yuan2022Choices and innovations of banking institutions: a cross-country case study on ri sheng chang in china and the city bank in the united states(1812-1932)Contemporary Accounting Review 14(4) 112-133(in Chinese) 



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



    24.Yubo Li and Hongqi Yuan2020Regulation penalty and investment banks' reputationChina Accounting Review 18(1) 71-106(in Chinese) 



    25.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) 



    26.Hongqi Yuan, Desong Kong, Chujun Zhang, and Chao Chen2019Earnings quality of firms listed in NEEQ MarketAccounting Research (5) 27-32(in Chinese) 



    27.Hongqi Yuan, Fang Lou, and Li Cao2016How institutions affects accounting and auditing quality? A case study of a joint venture companyChina Accounting Review 14(4) 515-536(in Chinese) 



    28.Yuan, Hongqi and Weifang Han2012Individual auditor's characteristics and audit qualityChina Accounting Review 10(3) 275-302(in Chinese) 



    29.Yuan, Hongqi and Weifang Han2012CPA firm's regional competitive advantage and audit qualityAuditing Research (2) 67-74(in Chinese) 



    30.Fang Lou , Yubo Li, Hongqi Yuan2010An Empirical Study on Effect of New Accounting Standards on the Relation between Cash Dividend and EarningsManagement World (1) 122-132(in Chinese) 



    31.Qinglu Jin and Hongqi Yuan2008Corporate Governance and the Determinants of the Compensation Ratio in the Splitting-Share ReformChina Economic Quarterly 8(1) 249-270(in Chinese) 



    32.Hongqi Yuan and Qier Huang2007The impacts of underwriting relationship on analysts' earnings forecasts and investment recommendationsChina Accounting Review 5(3) 285-304(in Chinese) 



    33.Hongqi Yuan and Haijian Li2005Use of the rights issues proceeds and corporate performanceChina Accounting Review 3(1) 143-160(in Chinese) 



    34.Hongqi Yuan and Yi Qian2003Accounting recognition and measurement of stock optionJournal of Finance and Economics (10) 48-53(in Chinese) 



    35.Hongqi Yuan2003A review on the puzzle of SEOAccounting Research (5) 16-21(in Chinese) 



    36.Hongqi Yuan and Haijian Li2003The organization and size of CPA firms and auditing qualityJournal of Auditing Research (1) 32-37(in Chinese) 



    37.Hongqi Yuan2002Policy of rights offering: A ten years perspectiveJournal of Business Management (22) 74-80(in Chinese) 



    38.Fang Lou and Hongqi Yuan2002A Research on Institutions of Independent DirectorsJournal of Reform (2) 51-57(in Chinese) 



    39.Hongqi Yuan2001An analysis on the dividend policy of listed firms in ChinaJournal of Finance and Economics (3) 33-41(in Chinese) 



    40.Xinyuan Chen and Hongqi Yuan1998A research on financial issues for reorganizationAccounting Research (10) 1-9(in Chinese) 



    41.Hongqi Yuan1998Supply theory of accounting information disclosureAccounting Research (6) 15-20(in Chinese) 



    42.Hongqi Yuan1998A research on related party transaction: Evidence from interim reportJournal of Accounting Research (4) 1-6(in Chinese) 



    43.Hongqi Yuan1998An empirical research on reorganization of listed firms in ChinaJournal of Business Management (3) 56-58(in Chinese) 


    Academic Works

    Yuan Hongqi2004Economic Consequence of Rights OfferingChina Finance and Economic Publishing HouseBeijing

    Yuan Hongqi2004An Analysis on Dividend Policy of listed Firms in ChinaChina Finance and Economic Publishing HouseBeijing

    Research Projects

    2023.01—2026.12Principal InvestigatorDeterminants and Consequences of Tax Evasion: An Emprical ResearchNational Natural Science Foundation of China

    2018.01—2021.12Principal InvestigatorA Study on the M&A Contracts of Listed Companies in ChinaNational Natural Science Foundation of China

    2013.01—2016.12Principal InvestigatorConsequence of Regulation on Corporate Governance in ChinaNational Natural Science Foundation of China

    2009.01—2011.12Principal InvestigatorEconomic Consequence of convergence of China Accounting Standards National Natural Science Foundation of China

    2005.07—2008.06Principal InvestigatorCorporate Governance, Related Party Transactions and Firm ValueSupported by Ministry of Education

    2005.01—2007.12Principal InvestigatorResearch on the Regulation of Related Party TransactionsNational Science Foundation of China

    2005.01—2007.12Principal InvestigatorCorporate Governance, Related Party Transactions and Firm ValueProgram for New Century Excellent Talents of Education Ministry

    2004.01—2006.12Principal InvestigatorResearch on Related Party Transactions of Listed firmsShanghai Education Development Foundation

    2002.03—2005.03Principal InvestigatorEarnings management and resource allocationFok Ying Tung Education Foundation

    2002.01—2004.12Principal InvestigatorAccounting information and Resource AllocationNational Science Foundation of China


    Academic Conferences

    2009.04The Fourth 5 University Accounting Young Faculty ForumBeijing