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He Ziye何子烨(Teacher)

来源:办公室     发布时间:2025-12-12    作者:杨筝    点击次数:

Lecturer: Department of Accounting

Email: 944641315@qq.com

PhD, Accounting, Wuhan University, China (2018-2022)

M.A, MPAcc, University of Sydney, Australia (2015-2017)

B.A., Financial Management, Changsha University of Science and Technology, China (2011-2015)


Teaching and research areas:

Teaching courses: Tax Accounting (Undergraduate); RPA Intelligent Financial Robot (Undergraduate); Frontier of Accounting Research (Undergraduate); The Foundation of Accounting Big Data (Undergraduate)

Research Areas: Corporate taxation; Accounting; Corporate Finance


Academic experience:

Lecturer, Department of Accounting, School of Management, Wuhan Textile University, 2022.9-


Selected publications:  

Journal Papers (International)

Do goodwill impairments affect audit opinions? Evidence from China, China Journal of Accounting Research, 2021, 14(2): 151-182. (first author)

Deleveraging policy, leverage management, and firms’ aggressive tax planning, Asia-Pacific Journal of Accounting & Economics, 2023, 30(3): 594-618. (first author)

Goodwill impairment, economic uncertainty and corporate tax avoidance, Asian Review of Accounting, 2025, 33(5): 816-839. (first author)

Journal Papers (Domestic)

The Belt and Road Initiative and strategic reactions in CSRFrontiers of Science and Technology of Engineering Management, 2022, 41(2): 56-62. (first author)

The Belt and Road Initiative and corporate tax burden, Accounting and Economics Research, 2023, 37(6): 111-126. (first author)

Industry spillover effects of corporate ESG practices under the Belt and Road Initiative: Evidence from leader-follower dynamics and organizational learning mechanisms, Practice in Foreign Economic Relations and Trade, 2025, 43(4): 120-128. (first author)

Monography

Research on the Impact of the Belt and Road Initiative on the Level of Tax Burden of Enterprises, China Textile & Apparel Press, Beijing, 2025.


Research grants:

Research on the Impact of the Global Minimum Tax on Resource Reallocation of Chinese Multinational Enterprises and Countermeasures, National Social Science Fund Project, 2024


Awards and honors:

ELESVIER China Top OA Author Award (2021-2022 Social Sciences and Economics) For the Paper Entitled: Do goodwill impairments affect audit opinions? Evidence from China, 2022.


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