Adjunct Associate Professor
Troy Yao
Faculty of Business & Law,
School of Accountancy
Biography
Dr Troy Yao is a senior lecturer in the School of Accountancy at the QUT Business School, Queensland University of Technology. He holds a Bachelor of Commerce with first class honours in accounting and the University medal (BCom Hons Class 1) from the Griffith University, a PhD in accounting from the Griffith University and a Postgraduate Certificate in Academic Practice from Queensland University of Technology. He is also a member of CPA Australia and a fellow of the Higher Education Academy (HEA).Dr Yao teaches courses focused on financial accounting standards and financial accounting theories, with a particular focus on understanding the contemporary financial reporting issues. He won the Vice-Chancellor’s Performance Fund Awards in 2017. The Chair of Teaching and Learning Committee acknowledged his efforts on ‘real-world’ teaching and strategies to engaged students.
Dr Yao's research focuses on the interpretation of accounting standards, executive compensations, the audit pricing decisions and corporate governance. He has published in several academic journals such as Journal of Business Finance & Accounting, Accounting and Finance, Journal of International Accounting Research, Journal of Contemporary Accounting & Economics, Journal of Business Ethics, Pacific-Basin Finance Journal, International Review of Financial Analysis, Business strategy and the environment among others, and his research has received best paper awards.
Dr Yao currently supervises four PhD students, two Master of Phillosophy students and one honours student.
Personal details
Positions
- Adjunct Associate Professor
Faculty of Business & Law,
School of Accountancy
Research field
Accounting, Auditing and Accountability
Field of Research code, Australian and New Zealand Standard Research Classification (ANZSRC), 2008
Qualifications
- Doctor of Philosophy (Griffith University)
- Bachelor of Accounting with Honours (Griffith University)
Professional memberships and associations
- Fellow- Higher Education Academy (HEA)
- Member- CPA Australia
- Member- Accounting and Finance Association of Australia and New Zealand
- Member- American Accounting Association
Teaching
Teaching Interest:
Financial Accounting (AYB200),
Financial Reporting Issues (AYB311)
Advanced Financial Accounting (AYN418)
Financial Accounting (AYB200),
Financial Reporting Issues (AYB311)
Advanced Financial Accounting (AYN418)
Publications
- Sun, X., Habib, A. & Yao, T. (2023). Book-tax conformity and the demand for auditor-provided tax services: European evidence. Journal of Accounting Literature, 45(3), 425–457. https://eprints.qut.edu.au/238716
- Sinnewe, E., Yao, T. & de Zwaan, L. (2023). Developing critical thinking: An examination of contemporary practices in accounting. Accounting and Finance, 63(1), 403–425. https://eprints.qut.edu.au/237940
- Liao, L., Pan, Y. & Yao, T. (2023). Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi-natural experiment in China. Accounting and Finance, 63(2). https://eprints.qut.edu.au/234080
- Hu, J., Long, W., Dai, M. & Yao, T. (2022). Does international experience of managers bring financing benefits? Evidence from the cost of equity capital. Journal of Contemporary Accounting and Economics, 18(1). https://eprints.qut.edu.au/227261
- Zhang, Y., Zhang, Y. & Yao, T. (2022). Fraudulent Financial Reporting in China: Evidence From Corporate Renaming. Journal of Contemporary Accounting and Economics, 18(1). https://eprints.qut.edu.au/225921
- Yang, H., Yao, T. & Qu, T. (2022). How does independent directors' reputation influence pay-for-performance? Evidence from China. Accounting and Finance, 62(1), 959–1007. https://eprints.qut.edu.au/210905
- Sinnewe, E., Yao, T. & Zaman, M. (2021). Informing or obfuscating stakeholders: Integrated reporting and the information environment. Business Strategy and the Environment, 30(8), 3893–3906. https://eprints.qut.edu.au/210984
- Long, W., Tian, G., Hu, J. & Yao, T. (2020). Bearing an imprint: CEOs' early-life experience of the Great Chinese Famine and stock price crash risk. International Review of Financial Analysis, 70. https://eprints.qut.edu.au/201746
- Hu, J., Long, W., Tian, G. & Yao, T. (2020). CEOs’ experience of the Great Chinese Famine and accounting conservatism. Journal of Business Finance and Accounting, 47(9-10), 1089–1112. https://eprints.qut.edu.au/203294
- Qu, T., Yao, T. & Percy, M. (2020). How the design of CEO equity-based compensation can lead to lower audit fees: Evidence from Australia. Journal of Business Ethics, 163(2). https://eprints.qut.edu.au/122168
QUT ePrints
For more publications by Troy, explore their research in QUT ePrints (our digital repository).
Supervision
Current supervisions
- Predicting Financial Sustainability in Independent schools in Australia
PhD, Associate Supervisor
Other supervisors: Dr Janet Mack
Completed supervisions (Doctorate)
- The Role of Valuation Specialists in Determining the Reporting Quality of Level 3 Fair Value Measurement (2022)
- The Impact of Board CSR Orientation on CSR Strategy, CSR, and Earnings Management (2021)
- The Perception of Stakeholders About the Relationship Between Corporate Governance and Sustainability: Evidence from the Kingdom of Saudi Arabia (2021)