• 刘雨
  • 研究生导师 讲师
  • 办公电话:
  • Office:松江校区博识楼111室
  • 电子邮箱:liuyu@suibe.edu.cn

教育背景:

博士,会计学,重庆大学(2023

研究助理,会计学,香港恒生大学(2019

研究方向:审计理论、会计信息披露、人工智能、企业数据资产

期刊论文:

1.        Liu, Y., L. Yang, and J. Zhou. 2023. Do Credit Rating Agencies Listen to Investors’ Voices on Social Media? Evidence from China. International Review of Economics and Finance, 88, 1475-1499.

2.        Liu, Y., L. Yang, and L. Xiong. 2023. Performance Commitments and Properties of Analyst Earnings Forecasts: Evidence from Chinese Reverse Merger Firms. International Review of Financial Analysis, 89, 102775.

3.        Liu, Y., J. Liu, and Q. Xin. 2022. Does industry audit risk similarity affect auditor expertise? Evidence from China. Asia-Pacific Journal of Accounting and Economics, 1-21.

4.        Jiang, H., Y. Liu (Corresponding Author), and J. Dong. 2025. Learning from winning firms: Government innovation procurement and peer innovation efficiency. China Economic Review, 102543.

5.        Xia, Y., Y. Liu (Corresponding Author), S. Guo, and Y. Xia. 2024. IPO suspensions and labor employment decisions: Evidence from China. Research in International Business and Finance 70:102374.

6.        Xin, Q., Y. Liu (Corresponding Author), and Y. Tang, 2023. China’s Audit Market Competition and the Competitive Strategies of the International Big 4 Audit Firms. China Journal of Accounting Studies, 11:3, 574-601.

7.        Liu, J., and Y. Liu. 2023.Multiple Directorships and Firm Performance: Evidence from Independent Director Effort Allocation in Hong Kong. Pacific-Basin Finance Journal, 79, 102051.

8.        Liu, X., L. Yang, and Y. Liu. 2023 Does reputation matter? Evidence on spatial competition in China’s bond market. Accounting and Finance, 63, 1533-1570.

9.        甘晓东,郑晓宇,刘雨. 银企共同审计能否抑制短贷长投?审计研究,2024,(03):137-147.

10.    夏艳春,王靖芸,林格,刘雨. 审计师选择与业绩承诺精准达标——基于中国借壳上市公司的经验证据. 审计与经济研究,2024391):42-53.

11.    李闻一,荣梦杰,刘雨,李玉婷.企业数据资产价值形成的微观原理及其估值研究. 会计之友,2024,(23):106-113. 

 

科研项目:

上海市2024年度“科技创新行动计划”软科学研究青年项目,主持

2024年上海市教委“人工智能促进科研范式改革赋能学科跃升计划”专项课题,主持

2025年市教卫党委系统党建研究课题,主持

2024年上海市松江区软课题研究项目,主持

本科生课程:

财务会计理论(英)、经济法(CPA

研究生课程:

跨国企业财务战略、国家审计、政府与非盈利组织会计