Yuanyuan Cao
Yuanyuan Cao, was born in 1991 in Lvliang, Shanxi Province, holds a Ph.D. in Management and is a Lecturer and Master's Supervisor. She obtained her Bachelor of Management degree from Shanxi University in 2014 and her Ph.D. in Management from Beijing Institute of Technology in 2020.
Her research focuses on auditing, corporate governance, and capital markets. As a project leader, she has undertaken one National Natural Science Foundation Youth Project and one university-level key teaching reform project, and has participated in multiple National Natural Science Foundation and Social Science Foundation projects. She has published over 10 CSSCI/SCI/SSCI papers and authored one monograph.
I. Main Research Areas
(1) Analysis of factors influencing audit quality and audit fees;
(2) Research on the tunneling defense effect of family business major shareholders and audit governance;
(3) Analysis of the mode and process of Party and State audit supervision.
II. Main Research Projects
1. National Natural Science Foundation of China (Youth Project): Ex-ante Identification Mechanism and Value Creation of Family Major Shareholders' Defense Effect: A Bilateral Social Capital Perspective from Client-Auditor (Project No.: 72102017), Principal Investigator, Jan. 2022 - Dec. 2024.
2. Teaching Reform Project: Exploration of "Student-Centered" Accounting General Education Course Teaching Reform in the Context of New Engineering, Principal Investigator, 2022-2023.
III. Representative Academic Papers
1. Ding, R., Cao, Y. Y.*, & Sun, Y. (2022). The effects of mandatory CSR disclosure on tax avoidance and tax incidence. Frontiers in Psychology, 13, 905153.
2. Luo, S., Li, Y., Zhan, J., & Cao, Y. Y.* (2021). Model construction of power company investment capacity based on artificial intelligence technology. Journal of Physics: Conference Series.
3. Yan, W. L., Chen, S. S., & Cao, Y. Y. (2021). Does the lagged trading noise in audit market influence the client's audit firm turnover?. Journal of Audit & Economics, 36(03), 33-42.
5. Yan, W. L., Chen, S. S., & Cao, Y. Y. (2021). The impact of audit market price noise on audit firm choice, Collected Essays on Finance and Economics, (05), 72-81.
6. Li, W. Y., Chen, S. S., & Cao, Y. Y. (2020). Social capital matching and audit quality: From the perspective of relative resource power. Journal of Audit & Economics, 35(02), 40-53.
7. Chen, S. S., Cao, Y. Y., & Li, W. Y. (2020). How do auditors survive the crack wisely? The perspective of auditor's behavior before stock option incentive. China Accounting Review, 18(01), 153-190.
8. Cao, Y. Y., Chen, S. S., & Li, W. Y. (2020). The effect of audit price liberalization on audit fees. Journal of Shanxi University of Finance and Economics, 42(03), 113-126.
9. Li, W. Y., Chen, S. S., & Cao, Y. Y. (2019). Research on the heterogeneity of signature CPA teams and audit quality. Contemporary Finance & Economics, (10), 120-129.
10. Cao, Y. Y., & Chen, S. S. (2019). Auditor compromise and bottom-line thinking——From the perspective of stock option incentive. Journal of Shanxi University of Finance and Economics, 41(03), 111-123.
11. Cao, Y. Y., Yan, W. L., & Chen, S. S. (2018). XBRL and the auditor's corporate governance effect. Auditing Review of China, (01), 66-70.
12. Chen, S. S., & Cao, Y. Y. (2018). Audit opinion shopping and executive stock option incentive——Based on the perspective of cheap talk game. Auditing Research, (01), 59-67.
IV. Published Works
Cao, Y. Y. (2022). The governance effect of the match between accounting firms and family business social capital. Economic Management Publishing House.
V. Recruitment Information
I mainly recruit postgraduate students in Business Administration (1202, academic degree) specializing in Financial Management and Auditing (0257, professional degree). Students who enjoy reading (any genre) or programming are preferred.