BCom(Hons), PhD, CA, CPA(Aust.), CMA(ANZ)Tel +64 3 479 5124
Email zihan.liu@otago.ac.nz
Office: OBS 5.08
Zihan is a Lecturer in Accounting in the Department of Accountancy and Finance at the University of Otago. Prior to that, Zihan was at Swinburne University and the University of Melbourne. Her research interests lie primarily in the area of corporate non-financial reporting, corporate governance, and auditing and assurance.
Teaching
- ACCT 233 Fundamentals of Accounting for Financial Decisions
Publications
Liu, Z., Jubb, C., & Abhayawansa, S. (2024). Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics. British Accounting Review. Advance online publication. doi: 10.1016/j.bar.2024.101505 Journal - Research Article
Liu, Z., Abhayawansa, S., & Jubb, C. (2024). The impact of board capital on total value reporting: Evidence from the Australian health care sector. Journal of Intellectual Capital. Advance online publication. doi: 10.1108/JIC-10-2023-0246 Journal - Research Article
Abhayawansa, S., Liu, Z., & Guthrie, J. (2021). Validity in content analysis-based intellectual capital disclosure research: A critical review. In J. Dumay, C. Nielsen, M. Lund, M. Massaro & J. Guthrie (Eds.), Research handbook on intellectual capital and business. (pp. 49-70). Cheltenham, UK: Edward Elgar Publishing. doi: 10.4337/9781785365324 Chapter in Book - Research
Liu, Z., Jubb, C., & Abhayawansa, S. (2019). Analysing and evaluating integrated reporting: Insights from applying a normative benchmark. Journal of Intellectual Capital, 20(2), 235-263. doi: 10.1108/JIC-02-2018-0031 Journal - Research Article
Liu, Z., Abhayawansa, S., Jubb, C., & Perera, L. (2017). Regulatory impact on voluntary climate change–related reporting by Australian government-owned corporations. Financial Accountability & Management, 33, 264-283. doi: 10.1111/faam.12124 Journal - Research Article