Senior Lecturer in Accounting
Overview
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.
Qualifications
- Doctor of Philosophy, Hong Kong Polytechnic University
Publications
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Journal Article: Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE
Coram, Paul J., Fu, Yi (Dale), Garg, Mukush, Harding, Noel, Hay, David C., Khan, Mohammad Jahanzeb, Muñoz‐Izquierdo, Nora, Prasad, Ashna, Sultana, Nigar and Tong, Jamie (2022). Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE. Accounting and Finance, 62 (3), 4219-4244. doi: 10.1111/acfi.12966
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Journal Article: CFO gender and tax aggressiveness: evidence from China
Liu, Xiaoxia, Li, Minghui, Tong, Jamie Yixing and Zhang, Feida (2022). CFO gender and tax aggressiveness: evidence from China. Pacific Basin Finance Journal, 71 101679, 101679. doi: 10.1016/j.pacfin.2021.101679
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Journal Article: Impact of recent Chinese stock market liberalization: history and literature review
Chen, Shimin, Ni, Serene Xu and Tong, Jamie Yixing (2022). Impact of recent Chinese stock market liberalization: history and literature review. International Journal of Accounting, 57 (01) 2250006, 2250006-1-2250006-48. doi: 10.1142/S1094406022500068
Grants
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Back to schools: How CEO pre-career exposure to religiosity affects firm innovation
(2018–2020) Accounting and Finance Association of Australia and New Zealand
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Distracted shareholders and corporate innovation
(2018–2020) Accounting and Finance Association of Australia and New Zealand
Supervision
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Earning Management and Media News Sentiment
Doctor Philosophy
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Effect of Mandatory Climate-related Disclosure on Firm Risk: Evidence from New Zealand
Doctor Philosophy
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Internal Control and Family Business Succession
Doctor Philosophy
Publications
Journal Article
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Coram, Paul J., Fu, Yi (Dale), Garg, Mukush, Harding, Noel, Hay, David C., Khan, Mohammad Jahanzeb, Muñoz‐Izquierdo, Nora, Prasad, Ashna, Sultana, Nigar and Tong, Jamie (2022). Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE. Accounting and Finance, 62 (3), 4219-4244. doi: 10.1111/acfi.12966
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CFO gender and tax aggressiveness: evidence from China
Liu, Xiaoxia, Li, Minghui, Tong, Jamie Yixing and Zhang, Feida (2022). CFO gender and tax aggressiveness: evidence from China. Pacific Basin Finance Journal, 71 101679, 101679. doi: 10.1016/j.pacfin.2021.101679
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Impact of recent Chinese stock market liberalization: history and literature review
Chen, Shimin, Ni, Serene Xu and Tong, Jamie Yixing (2022). Impact of recent Chinese stock market liberalization: history and literature review. International Journal of Accounting, 57 (01) 2250006, 2250006-1-2250006-48. doi: 10.1142/S1094406022500068
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Fraud commitment in a smaller world: evidence from a natural experiment
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
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Do female directors enhance R&D performance?
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
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Earnings component volatilities: capital versus R&D expenditures
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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Do Capital Markets Punish Managerial Myopia? Evidence from Myopic R&D Cuts
Tong, Jamie and Zhang, Feida (2021). Do Capital Markets Punish Managerial Myopia? Evidence from Myopic R&D Cuts. SSRN Electronic Journal. doi: 10.2139/ssrn.2395774
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Do auditors price litigious tone?
Malik, Muhammad Farhan, Shan, Yuan George and Tong, Jamie Yixing (2021). Do auditors price litigious tone?. Accounting and Finance, 62 (S1) acfi.12837, 1715-1760. doi: 10.1111/acfi.12837
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Corporate philanthropy and corporate misconduct: evidence from China
Chen, Jun, Dong, Wang, Tong, Yixing (Jaime) and Zhang, Feida (Frank) (2020). Corporate philanthropy and corporate misconduct: evidence from China. International Review of Economics and Finance, 65, 17-31. doi: 10.1016/j.iref.2019.09.002
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Corporate philanthropy and investment efficiency: empirical evidence from China
Chen, Jun, Dong, Wang, Tong, Jamie Yixing and Zhang, Feida Frank (2018). Corporate philanthropy and investment efficiency: empirical evidence from China. Pacific-Basin Finance Journal, 51, 392-409. doi: 10.1016/j.pacfin.2018.08.008
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Corporate philanthropy and tunneling: evidence from China
Chen, Jun, Dong, Wang, Tong, Jamie and Zhang, Feida (2018). Corporate philanthropy and tunneling: evidence from China. Journal of Business Ethics, 150 (1), 135-157. doi: 10.1007/s10551-016-3166-y
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Chen, Shimin, Srinidhi, Bin, Su, Lixin (Nancy) and Tong, Jamie Y. (2018). The separate and joint effects of the market for corporate control and board effectiveness on R&D valuation. Australian Journal of Management, 43 (2), 203-224. doi: 10.1177/0312896217718891
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The economic consequences of labor unionization: evidence from stock price crash risk
Chen, Jun, Tong, Jamie Y., Wang, Wenming and Zhang, Feida (2017). The economic consequences of labor unionization: evidence from stock price crash risk. Journal of Business Ethics, 157 (3), 1-22. doi: 10.1007/s10551-017-3686-0
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Ko, Hin-cheung Annie, Tong, Yixing (Jamie), Zhang, Feida (Frank) and Zheng, Guojian (2016). Corporate governance, product market competition and managerial incentives: evidence from four Pacific Basin countries. Pacific-Basin Finance Journal, 40, 491-502. doi: 10.1016/j.pacfin.2016.10.009
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Ethical image, corporate social responsibility, and R&D valuation
Ho, Simon S. M., Li, Annie Yuansha, Tam, Kinsun and Tong, Jamie Y. (2016). Ethical image, corporate social responsibility, and R&D valuation. Pacific-Basin Finance Journal, 40, 335-348. doi: 10.1016/j.pacfin.2016.02.002
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Using Google Scholar citations to rank accounting programs: a global perspective
Chan, Jesse Y., Chan, Kam C., Tong, Jamie Y. and Zhang, Feida (Frank) (2016). Using Google Scholar citations to rank accounting programs: a global perspective. Review of Quantitative Finance and Accounting, 47 (1), 29-55. doi: 10.1007/s11156-014-0493-x
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Passing probation: earnings management by interim CEOs and its effect on their promotion prospects
Chen, Guoli, Luo, Shuqing, Tang, Yi and Tong, Jamie Y. (2015). Passing probation: earnings management by interim CEOs and its effect on their promotion prospects. Academy of Management Journal, 58 (5), 1389-1418. doi: 10.5465/amj.2013.0351
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Gender Diversity in the Boardroom and Risk Management: A Case of R&D Investment
Chen, Shimin, Ni, Xu and Tong, Jamie Y. (2015). Gender Diversity in the Boardroom and Risk Management: A Case of R&D Investment. Journal of Business Ethics, 136 (3), 599-621. doi: 10.1007/s10551-014-2528-6
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More Evidence That Corporate R&D Investment (and Effective Boards) Can Increase Firm Value
Tong, Jamie Y. and Zhang, Feida (Frank) (2014). More Evidence That Corporate R&D Investment (and Effective Boards) Can Increase Firm Value. Journal of Applied Corporate Finance, 26 (2), 94-101. doi: 10.1111/jacf.12071
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Chan, Kam C., Chang, Chih-Hsiang, Tong, Jamie Y. and Zhang, Feida (Frank) (2014). A long-term assessment of research productivity in accounting and finance departments in UK: 1991-2010. Managerial Finance, 40 (4), 416-431. doi: 10.1108/MF-09-2013-0247
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Accounting research in the Asia–Pacific region: an update
Chan, Kam C., Tong, Jamie Y. and Zhang, Frank F. (2013). Accounting research in the Asia–Pacific region: an update. Review of Quantitative Finance and Accounting, 41 (4), 675-694. doi: 10.1007/s11156-012-0328-6
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Accounting journal rankings, authorship patterns and the author affiliation index
Chan, Kam C., Tong, Jamie Y. and Zhang, Frank F. (2012). Accounting journal rankings, authorship patterns and the author affiliation index. Australian Accounting Review, 22 (4), 407-417. doi: 10.1111/j.1835-2561.2012.00193.x
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Chan, Kam C., Chang, Chih-Hsiang, Tong, Jamie Y. and Zhang, Feida (2012). An analysis of the accounting and finance research productivity in Australia and New Zealand in 1991-2010. Accounting and Finance, 52 (1), 249-265. doi: 10.1111/j.1467-629X.2011.00440.x
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Complex ownership structures and accounting conservatism
Haw, In-Mu, Ho, Simon S. M., Tong, Jamie Yixing and Zhang, Feida (Frank) (2012). Complex ownership structures and accounting conservatism. SSRN Electronic Journal doi: 10.2139/ssrn.1478641
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Chan, Kam C., Chang, Chih-Hsiang, Tong, Jamie Y. and Zhang, Feida (2011). An analysis of the accounting and finance research productivity in Australia and New Zealand in 1991-2010 : Accounting and Finance. Accounting & Finance, 52 (1), 249-265. doi: 10.1111/j.1467-629x.2011.00440.x
Conference Publication
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Anti-corruption and corporate investment: evidence from a quasi-natural experiment
Chen, Ru, Hu, Jinshuai, Tong, Jamie Yixing and Zhang, Feida (2019). Anti-corruption and corporate investment: evidence from a quasi-natural experiment. Financial Market and Corporate Governance Conference 2019, Sydney, Australia, 16-18 April 2019. doi: 10.2139/ssrn.3319169
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CFO gender and tax aggressiveness: new evidence from China
Liu, Xiaoxia, Li, Minghui, Tong, Jamie Yixing and Zhang, Feida (2019). CFO gender and tax aggressiveness: new evidence from China. Financial Market and Corporate Governance Conference 2019, Sydney, Australia, 16-18 April 2019.
Grants (Administered at UQ)
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Back to schools: How CEO pre-career exposure to religiosity affects firm innovation
(2018–2020) Accounting and Finance Association of Australia and New Zealand
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Distracted shareholders and corporate innovation
(2018–2020) Accounting and Finance Association of Australia and New Zealand
PhD and MPhil Supervision
Current Supervision
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Earning Management and Media News Sentiment
Doctor Philosophy — Principal Advisor
Other advisors:
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Effect of Mandatory Climate-related Disclosure on Firm Risk: Evidence from New Zealand
Doctor Philosophy — Principal Advisor
Other advisors:
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Internal Control and Family Business Succession
Doctor Philosophy — Principal Advisor
Other advisors:
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Managerial flexibility effect and information content of dividend versus stock repurchases
Doctor Philosophy — Associate Advisor
Other advisors:
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Audit Committee (AC) Characteristics and Critical Audit Matters (CAMs) Disclosures in US Firms
Doctor Philosophy — Associate Advisor
Other advisors:
