Dr Jamie Tong

Senior Lecturer in Accounting

School of Business
Faculty of Business, Economics and Law
+61 7 344 31221


Jamie Y. Tong is a Senior Lecturer of Accounting at UQ Business School, University of Queensland. Her research focuses on a few interrelated areas in capital market research in accounting and corporate finance, corporate governance, intangible investments (innovation, CSR, corporate philanthropy etc), compensation, performance evaluation, and top executive characteristics. Her research on these topics has led to around 30 high-quality publications including Journal of Financial and Quantitative Analysis (a top 4 Finance Journal), Academy of Management Journal (UTD Top 24 Business Journals, a top 3 Management Journal), Production and Operations Management (UTD Top 24 Business Journals, a top 4 Operations Journal), Journal of Corporate Finance (a top 6 Finance Journal), among others.

Dr. Tong has secured various grants in Australia, (AFAANZ research Grant), China (NSFC, NSFG, etc), and Hong Kong (Fulbright Research Grant). She also received several Best Paper Awards in prestigious conferences. Jamie has been invited to give research presentations at top Business Schools in Australia and China. She serves as ad hoc reviewers for high-quality journals including Journal of Accounting and Public Policy, Journal of Corporate Finance, Journal of Business Ethics, Accounting and Finance, and etc. Jamie also sits on the editorial board of Corporate Board: role, duties and composition.

Research Impacts

Over the past years, I have developed a research theme on a few interrelated areas in capital market research in Accounting, focusing on intangible investments (particularly R&D investment and CSR (corporate social responsibility)) and the related accounting information quality. This stream of research explores the determinants of intangible investments, and the impact of intangible investments on accounting information quality. In the first couple of years right after my PhD graduation, I was also interested in accounting research productivity assessment.

My research area is important because investments in R&D and CSR are essential for not only firms but also countries to achieve and maintain a competitive advantage. However, the current accounting treatment on these investments can lead to sub-optimal investment decisions. In addition, because the intangible investments are physically invisible, they are largely subject to the discretions of managers. It is therefore of critical importance to understand how managers’ characteristics shape these intangible investments, and also how to design effective governance mechanisms to make sure the investment decisions are valuable for a firm and a country.

Understanding the determinants and consequences of intangible investments is also of economic and social importance in Australia. R&D investment in Australian businesses remains low compared with that in other developed countries. Also, our strong mining sector may reflect the global environmental imperatives to invest in CSR and enhance the disclosure practice. Effective governance therefore is essential for these intangible investments to really create value. However, recent failures of corporate governance, such as One.Tel and HIH in Australia, raise public concern on the governance effectiveness. As such, designing efficient monitoring and governance systems to increase the value of intangible investments among Australian firms can improve firm value and safeguard Australian economy.


  • Doctor of Philosophy, Hong Kong Polytechnic University


  • Xiong, Jiacai, Ouyang, Caiyue , Tong, Jamie Yixing and Zhang, Feida Frank (2021). Fraud commitment in a smaller world: evidence from a natural experiment. Journal of Corporate Finance, 70 102090, 102090. doi: 10.1016/j.jcorpfin.2021.102090

  • Chen, Ru, Tong, Jamie Yixing, Zhang, Feida (Frank) and Zhou, Gaoguang (Stephen) (2021). Do female directors enhance R&D performance?. International Review of Economics and Finance, 74, 253-275. doi: 10.1016/j.iref.2021.03.003

  • Lev, Baruch, Radhakrishnan, Suresh and Tong, Jamie Yixing (2021). Earnings component volatilities: capital versus R&D expenditures. Production and Operations Management, 30 (5), 1475-1492. doi: 10.1111/poms.13333

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  • Doctor Philosophy

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Journal Article

Conference Publication

Grants (Administered at UQ)

PhD and MPhil Supervision

Current Supervision

  • Doctor Philosophy — Associate Advisor

    Other advisors: