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Shan Zhou

Shan Zhou

MPACC Mphil PhD UNSW
Lecturer

Rm 319
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 8936
shan.zhou@sydney.edu.au

Bio

Shan joined Business School, the University of Sydney after completing her PhD with University of New South Wales (UNSW), Australia in 2015. Shan also holds a Master of Philosophy (MPhil) in Accounting and a Master of Professional Accounting (MPA) degree from UNSW.

Shan's research interests cover a range of international auditing/assurance issues, aimed at improving audit/assurance quality for both financial and non-financial information, and her work covers the economics of auditing as well as examining credibility-enhancing mechanisms for non-financial information such as Corporate Social Responsibility (CSR) reporting and Integrated Reporting (<IR>). Shan’s research has been published in many leading academic journals and presented at a range of international and domestic conferences.

Shan has extensive teaching experience and has won many teaching awards in the Auditing and Assurance course both at UNSW and at the University of Sydney.

Research Interests

Shan’s current research interest s include understanding and examining economic outcomes of enhanced corporate reporting initiatives such as Integrated Reporting (<IR>) and Corporate Social Responsibility (CSR) reporting.  Shan has also been doing research examining credibility-enhancing mechanisms for both financial and non-financial information such as carbon emissions, CSR reports and integrated reports. Shan has been working closely with many leading scholars in her field, including Professor Roger Simnett from UNSW and Professor Nonna Martinov-Bennie from Macquarie University.

While building up her research profile around her current research interest, Shan is constantly looking for opportunities to work with new people and new methodologies. For example, she just started a new project using controlled experiments to examine how integrated reporting, as an enhanced corporate reporting initiative, affects professional analysts’ incorporation of non-financial information into their decision making.  Meanwhile, Shan is also exploring research ideas utilizing unique datasets and institutional settings of China.

2017

4
Journal Article/s

Zhou S, Simnett R and Green W 2017 'Does Integrated Reporting Matter to the Capital Market?', Abacus, vol.53:1, pp. 94-132 [Link]

2016

2
Book Section/s

Simnett R, Zhou S and Hoang H 2016 'Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting' in Integrated Reporting: A New Accounting Disclosure, ed. Chiara Mio, Palgrave Macmillan, Basingstoke, United Kingdom, pp. 269-86 [Link]

4
Journal Article/s

Zhou S, Simnett R and Green W 2016 'Assuring A New Market: The Interplay Between Country-Level And Company-Level Factors on The Demand for Greenhouse Gas (GHG) Information Assurance and The Choice of Assurance Provider', Auditing: A Journal of Practice and Theory, vol.35:3, pp. 141-68 [Link]

Zhou S 2016 'Commentary on Weber, O. (2014). Environmental, Social and Governance Reporting in China. Business Strategy and the Environment, 23(5), 303-17', Social and Environmental Accountability Journal, vol.36:1, pp. 92-3 [Link]

2015

5
Conference Paper/s

Zhou S, Simnett R and Green W 2015 'Does Integrated Reporting Matter to the Capital Market?', Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Hobart, Australia, 7th July 2015

Zhou S, Simnett R and Green W 2015 'Assuring a New Market: The Interplay between Country-level and Company-level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider', 21st Annual International Symposium on Audit Research ISAR 2015, Boston, United States, 20th June 2015

7
Thesis

Zhou S 2015 'The Capital Market Benefits of Integrated Reporting: Evidence from Adoption of in South Africa', School of Accounting, The University of New South Wales, Sydney, Australia

2013

4
Journal Article/s

Green W and Zhou S 2013 'An international examination of assurance practices on carbon emissions disclosures', Australian Accounting Review, vol.22:3, pp. 54-66 [Link]

5
Conference Paper/s

Zhou S 2013 'Integrated Reporting, Assurance and the Cost of Equity Capital: Evidence from Adoption of Integrated Reporting in South Africa', AFAANZ Doctoral Symposium, Perth, Australia, 5th July 2013

2011

5
Conference Paper/s

Zhou S, Simnett R and Green W 2011 'The Effect of Legal Environment and Corporate Governance on the Decision to Assure and Assurance Provider Choice: Evidence from the GHG Assurance Market', International Symposium on Audit Research (ISAR) (poster session), Tokyo, Japan, 17th June 2011

Zhou S, Simnett R and Green W 2011 'The Effect of Legal Environment and Corporate Governance on the Decision to Assure and Assurance Provider Choice: Evidence from the GHG Assurance Market', American Accounting Association (AAA) Auditing Section Midyear Conference (research roundtable session), Albuquerque, United States, 15th January 2011

2010

5
Conference Paper/s

Green W and Zhou S 2010 'An international examination of assurance practices on carbon emissions disclosures', Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference (concurrent session), Christchurch, New Zealand, 6th July 2010

Selected grants

2017-2019

2017-2018

2017-2018

2016

Recent Units Taught

  • ACCT3014 Auditing and Assurance

    2017: S1, S2,
    2016: S1, S2,
    2015: S1, S2,

  • BUSS4002 Business Honours Specialisation A

    2016: S1,