1. 中文
  • Yang Qingxiang

    Associate Professor
  • Subordinate unit

    Department of Accounting and Taxation
  • Research Interests

    Internal Control and Risk Management, Auditing and Corporate Governance, Digital Internal Control and Auditing, Accounting Fraud, Control and Corporate Governance, etc.
  • Telephone

    +86-27-87542754

    E-mail

    yqx0102@126.com

Education

2003-2006:Ph.D. (Majored in Business Administration), HUST, 2006.

1995-1998:M.E. (Majored in Economics & Management), Zhongnan University of Economics and Law, 1998.

1991-1995:B.E. (Majored in Economics & Management), Henan Agricultural University, 1995.

Overseas Visiting and Training

Visiting Scholar, City University of New York, USA, Mar. 2013-Mar. 2014

Courses Taught

Auditing, Theory and Practice of Internal Control, Theory and Practice of Auditing, Financial Statement Analysis, etc.

Work Experiences

Project consulting research on "Research on Internal Audit Mechanism and Function of Power Construction Corporation of China under Carbon Peaking and Carbon Neutrality Backgrounds" for Power Construction Corporation of China, July.2021- June.2022

Research Interests

Internal Control and Risk Management, Auditing and Corporate Governance, Digital Internal Control and Auditing, Accounting Fraud, Control and Corporate Governance, etc.

Research Projects

1. Young Scientists Fund of the National Natural Science Foundation of China: Internal Control Premium Measurement Model and Empirical Study of Listed Companies in China, No.71202110, 2013-2015, Project Leader

2. Young Scientists Fund of the MOE Project of Humanities and Social Sciences: Research on Corporate Social Risk and Internal Control Innovation from Stakeholder Perspective, No.10YJC790330, 2011-2013, Project Leader

3. Independent Innovation Research Fund Project of Huazhong University of Science and Technology: Research on Corporate Social Risk and Internal Control Innovation from Stakeholder Perspective, No. 2011TS056, 2011, Project Leader

4. Independent Innovation Research Fund Project of Huazhong University of Science and Technology: Research on Internal Control and Earnings Management from Stakeholder Perspective, No. 2011TS056, 2009, Project Leader

5. Key Accounting Research Topic of Hubei Accounting Society: Research on Evaluation Index and Supervision System of Internal Control Information Disclosure of Listed Companies in China, No. HBKJ200805, 2008, Project Leader

6. Humanities and Social Science Youth Research Project of Huazhong University of Science and Technology: Research on Allocation of Financial Control Rights of State-owned Enterprises in China, 2005, Project Leader

7. Humanities and Social Science Research Project of Education Department of Hubei Province: Research on Allocation of Financial Control Rights in State-owned Enterprises in Hubei Province, 2005, Project Leader

8. Projects of the National Social Science Foundation of China: Research on Capital Structure and Financial Right Arrangement of State-owned Holding Enterprise, No. 06BJY015, 2006, Project participant

9. Projects of the National Social Science Foundation of Hubei Province: Research on Capital Structure Governance Effect of State-owned Enterprises in Hubei Province, No. 2005058, 2006, Project participant

10. Internal Control Research Project of Ministry of Finance, PRC: Investment Internal Control Operation Guidelines and Typical Case Studies, 2008, Project participant

Representative Research Papers

1. Khunkaew, R., & Qingxiang, Y.*. The characteristics of Top Management and firm’s Earnings Management: The evidence from Thailand. Copernican Journal of Finance & Accounting, 2019, 8(3): 49– 74.

2. Khunkaew, R., & Qingxiang, Y.*. Substitution between accruals-based and real activities earnings management of listed Thai firms. Journal of Corporate Accounting and Finance, 2019, 30(4):99-110.

3. Yang Qingxiang*, Liao Tiantian, Zhang Jin. Internal Control, Control Hierarchy and Company Premium--Based on Dynamic Capability View. Forecasting, 2018, vol.37(1):49-55.

4. Ullah.A., Yang QX.*, Ali,Z., Anees, M.. Terrorism in India as a Determinant of Terrorism in Pakistian. Asian Journal of Criminology (SSCI), 2018, vol.13(1):57-77.

5. Yang Qingxiang*, Liao Tiantian. Internal Control, Technical Innovation and the Ability to Value Creation. Chinese Journal of Management, 2017(8):1190-1198.

6. Yang Qingxiang*, Zhang Jin, Qin Rao, Yang Zhouzhou. Integrated Audit and Audit Fee: Based on both Scale Synergy and Knowledge Spillover. Accounting Research, 2017(3):82-89.

7. Yang Qingxiang*, Yao Jingyi, Zhang Jin. Can Sharing a Common Auditor Reduce Financial Restatements of Firms?——Evidence from Chinese Listed Companies. Accounting Research, 2015(6):72-79.

8. Zhaoguo Zhang, Xiaocui Jin, Qingxiang Yang*, Yi Zhang. An Empirical Study on the Institutional Factors of Energy Conservation and Emissions Reduction: Evidence from Listed Companies in China. Energy Policy (SCI), 2013(57):36-42.

9. Yang Qingxiang*, Yue Yuhan. The Social Risk of Enterprises is Seen From the Chain Quality Gate of Bright Dairy. Finance and Accounting Monthly, 2013(12):75-76.

10. Yang Qingxiang*, Wang Shu. Determinants of Corporate Social Risk and Its Governance. Financial Supervision, 2013(7):18-22.

11. Yang Qingxiang*, Yu Lin, Song Li. Research on Market Reactions to the Disclosure of Internal Control: Evidence from Chinese Security Market. Nankai Business review, 2012(1):123-130.

12. Yang Qingxiang*. Tentative on Constructing Concept Framework of Internal Control. Accounting Research, 2010(11):29-32.

13. Yang Qingxiang*, Yu Lin, Chen Na. Board Characters and Financial Fraud: Empirical Evidence from Chinese Listed Companies. Accounting Research, 2009(7):64-70.

14. Yang Qingxiang*. Review and Evaluation of Internal Control Theory, Social Sciences Abroad, 2010(5):125-131.

15. Zhang Zhaoguo, Zhang Wangfeng, Yang Qingxiang*. The Construction of Evaluation System of Internal Control Based on the Objective and Empirical Test. Nankai Business review, 2011(1):148-156.

16. Yang Qingxiang*, Yu Lin, Hu Xiangli. Nature of Property Right, Ownership Structure and Corporate Investment: Empirical Evidence from Chinese Listed Companies. China Soft Science, 2010(7):142-150.

17. Yang Qingxiang*, Zhang Yi, Zhang Liang. An Empirical Study on Board Characters and Earnings Management: Empirical Evidence from Chinese Listed Companies. China Soft Science, 2008(11):133-140.

18. Yang Qingxiang*. Comparison and Enlightenment of the Allocation of Financial Control Rights in American, Japanese and Korean companies. China Soft Science, 2005(9):106-111.

19. Shoaib Khan, Yang Qingxiang*. Convergence of Japanese Accounting Standards with International Financial Reporting Standards. International Conference on Information Management and Engineering, IEEE(ICIME2010):177-179.

20. Yang Qingxiang*, Tan Duo-jiao. An Empirical Research on Capital Structure and Private Benefits of Control of Chinese Listed Companies. IEEE(WICOM2007): 4288-4291.

21. Yang Qingxiang*, Zhou Chi. A Theoretical Review of Influencing Factors of Internal Control Information Disclosure--Based On the Perspective of Corporate Internal Governance Factors. Communication of Finance and Accounting, 2011(12):47-49.

22. Yang Qingxiang*, Yu Lin, Song Li. Market Reaction to Internal Control Information Disclosure and Its Characteristics: Empirical Evidence from Shanghai Listed Companies. Communication of Finance and Accounting, 2010(1):13-17.

23. Yang Qingxiang*, Song Li. The Nature, Characteristics and Internal Control of Corporate Social Risk. Communication of Finance and Accounting, 2010(11):144-146.

24. Yang Qingxiang*. Discussion on Enterprise Social Risk and Internal Control. Finance and Accounting Monthly, 2010(12):13-15.

25. Yang Qingxiang*. Allocation of Corporate Financial Control Rights and Financial Governance Model. Research on Economics and Management, 2008(3): 36-41.

26. Yang Qingxiang*. On Governance Control of Corporation. Wuhan University Journal (Philosophy & Social Sciences), 2008(4): 484-488.

27. Yang Qingxiang*, Zhang Jin. Internal Control Deficiencies and Improvements--The case from UTStarcom. Finance and Accounting, 2008(1): 22-23.

Representative Monographs/Textbooks/Cases

1. Presided over the postgraduate online course construction project of Huazhong University of Science and Technology, “Auditing Theory and Practice--Based on Digital Thinking and Big Data Technology”, 2023-2025, under research

2. Editor-in-Chief of “Auditing”,Huazhong University of Science and Technology Press, March 2010, ISBN: 978-7-5609-4749-5

3. Participated in the compilation of “Theory and Practice of Internal Control”(edited by Cheng Xinsheng) (for graduate students),Tsinghua University Press, May 2008, ISBN: 9-787811-233926

4. Ideological and Political case: “Courage to Say ‘No’: Courage to be the ‘Whistleblower’ of the Capital Market”!, 2023.11, Economic Management Press

5. Ideological and Political Case: “Non-Integrity Can’t Stand: Starting from the False Audit Report of Zhengzhong Zhujiang”, 2023.11, Economic Management Press

Representative Grants and Awards

1. “Research on the Basic Theory of Internal Control and Economic Consequences (Series of Papers)”, Third Prize, Awarded by: Hubei Provincial People’s Government (The 8th Social Science Outstanding Achievement Award), 2013.12.9

2. “On the Construction of the Conceptual Framework of Internal Control”, Second Prize of Excellent Paper, 2010, Awarded by: Hubei Provincial Accounting Society

3. “Board Characteristics and Financial Fraud”, First Prize for Outstanding Paper, 2011, Awarded by: Hubei Provincial Accounting Society

4. “Research on the Evaluation Index and Regulatory System of Internal Control Information Disclosure of Listed Companies in China” (Project No.HBKJ200805), First Prize of Key Accounting Research Project, 2011, Awarded by: Hubei Provincial Accounting Society

5. “Outstanding bachelor’s degree Thesis Instructor in Accounting in Hubei Province”, 2015