Guan, Fiona Yanling（官艷玲）

Biography

Dr. Yanling Guan joined The Chinese University of Hong Kong (CUHK) Business School in 2021 as a Senior Lecturer in the School of Accountancy. She received her PhD from London Business School. She has teaching experience in financial and management accounting for both undergraduate and postgraduate programmes.

Teaching Areas

Management Accounting
Financial Accounting
Financial Statement Analysis

Research Interests
Pension Accounting, Financial Reporting, Executive Compensation

• Publications & Working Papers
  • E. Amir, Y. Guan, and G. Livne (2019), “Abnormal fees and timely loss recognition – a long-term perspective,” Auditing: A Journal of Practice & Theory, 38(3), 1-22.
  • Y. Guan and D.Y. Tang (2018), “Employee risk attitude and corporate risk taking: evidence from pension asset allocations,” Journal of Corporate Finance 48, 261-274.
  • Y. Guan and D. Lui (2016), “The effect of regulations on pension risk shifting: evidence from the US and Europe,” Journal of Business Finance & Accounting 43(5-6), 765-799.
  • E. Amir, Y. Guan, and D. Oswald (2010), “The effect of pension accounting on corporate pension asset allocation,” Review of Accounting Studies, 15(2), 345-366.
  • E. Amir, Y. Guan, and G. Livne (2010), “Auditor independence and the cost of capital before and after Sarbanes-Oxley: the case of newly issued public debt,” European Accounting Review, 19(3), 633-664.
  • E. Amir, Y. Guan, and G. Livne (2007), “The relative association of R&D and capital expenditures with subsequent earnings variability,” Journal of Business Finance & Accounting, 34(1), 222-246.