Tang Xiaoyan


Department:Department of Accounting


Address:School of Economics and Finance, Shanghai International Studies University, No. 550 Dalian Road (West), Hongkou District, Shanghai, 200083, China

Areas of Expertise:

Corporate Governance

Manager Incentives


Sep. 2009 – Jul. 2014, Ph.D. in Accounting, School of Economics & Management, Tsinghua University.   

Aug. 2005 – Jul. 2009, BSc. in Accounting, School of Economics & Management, Tsinghua University.

Working Experience:

Jul. 2014 – Present, Lecturer of Accounting at Shanghai International Studies University                        

Honors and Awards:

Excellence Award in Teaching at SISU, Shanghai, China. (2019)

Outstanding Graduate Award of Beijing, Beijing, China. (2014)

Selected Publications:

Exemption Effects of Key Audit Matters: Real Earnings Management and Differentiation in the Disclosure of Key Audit Matters, 2020, with Lianghua Huang, forthcoming in Journal of Finance and Economics (in Chinese). (CSSCI)

A Study on the Strictness of IPO Application Examination and the Industry Effect of IPO Approval Announcements, 2019, with Lianghua Huang, forthcoming in Business Review (in Chinese). (CSSCI)

Cultural Differences, Dialect Feature and M&As, 2018, with Lu Li and Yuqian He, Journal of Finance and Economics (in Chinese). (CSSCI)

The Motivation to Meet Performance Target of Performance-based Equity Incentive Plans and Real Earnings Management, 2018, with Deren Xie and Chenyu Cui, Nankai Business Review (in Chinese). (CSSCI)

A Study of Implicit Accountability of IEC MembersOn the Enlightenment of Registration-based IPO System, 2016, with Lianghua Huang, Journal of Finance and Economics (in Chinese).(CSSCI)

Change of Executive Shareholdings and Choice of Accounting Policy on Development Cost, 2014, with Bo Jiang and Dengjin Zheng, Review of Investment Studies (in Chinese). (CSSCI)

Dividend Protection, Choice of Equity Incentive Tools and Firm Cash Dividend Policy, 2014, with Deren Xie, Review of Investment Studies (in Chinese). (CSSCI)

A Study of “10%/20%” Phenomenon of Performance-vesting Conditions in Equity Incentive Plans, 2014, with Deren Xie, Securities Market Herald (in Chinese). (CSSCI)

The Localization of Audit Committee Chair and Earnings Quality, 2012, with Deren Xie, Auditing Research (in Chinese). (CSSCI)

Performance-vesting Equity Incentive Plans in China, forthcoming Market Microstructure, with Lu Li, Oct. 2019

Courses Taught:

Corporate Finance (undergraduate)

Financial Accounting (undergraduate)

Intermediate Financial Accounting (undergraduate)

Advanced Financial Accounting (undergraduate)