Dr Sammy Ying
Senior Lecturer
Newcastle Business School (Accounting and Finance)
- Email:sammy.ying@newcastle.edu.au
- Phone:(02) 405 53002
Career Summary
Biography
Sammy joined the Newcastle Business School as a Lecturer in Accounting in early 2019. She received her PhD in International Accounting from Macquarie University, Sydney. Her PhD thesis was awarded a Vice-Chancellor’s Award for Academic Excellence. Prior to her PhD, she received her Bachelor of Commerce in Accounting (First Class Honours) and Master of Commerce in Accounting and Finance both at Macquarie University.
Sammy’s research contributes to the field of international accounting and auditing by adopting a multi-disciplinary approach and theoretically informed quantitative methods. Specifically, drawing on social psychology and organisational behaviour theories, her research focuses on issues related to professional judgment, ethical decision making, corporate social responsibility, and corporate reporting in emerging countries and international contexts. She has published scholarly articles in Scimago ranked Q1 and ABDC ranked A*/A journals including Accounting and Business Research, Journal of Business Ethics (Financial Times Top 50), Journal of Corporate Finance, and Journal of Business Research.
Sammy’s main teaching areas are Financial Accounting, Auditing, and Accounting Theory. Prior to joining the University of Newcastle, Sammy worked at Macquarie University as an Adjunct Lecturer teaching both undergraduate and postgraduate courses in Financial Accounting and Accounting Theory. She has also worked at La Trobe University Sydney Campus where she taught undergraduate accounting courses using blended learning mode.
Collaborations:
Sammy has developed strong international collaborations in research with scholars from Wuhan University (China), Xiamen University (China), the State University of Padang (Indonesia), and Nagoya University (Japan). Sammy is actively engaged in the international accounting research community and has been invited to deliver research workshops at universities in emerging countries, including the State University of Padang (Indonesia) and South Central University of Nationalities (China).
Qualifications
- Doctor of Philosophy, Macquarie University
Keywords
- Corporate governance
- Corporate social responsibility
- Ethical decision making
- Higher education in accounting and business
- International accounting and auditing
- Professional judgment
Languages
- Mandarin (Mother)
- Cantonese (Fluent)
Fields of Research
Code | Description | Percentage |
---|---|---|
350102 | Auditing and accountability | 40 |
350107 | Sustainability accounting and reporting | 35 |
350104 | International accounting | 25 |
Professional Experience
UON Appointment
Title | Organisation / Department |
---|---|
Senior Lecturer | University of Newcastle Newcastle Business School Australia |
Academic appointment
Dates | Title | Organisation / Department |
---|---|---|
6/2/2012 - 7/10/2016 |
Higher Degree Research Candidate PhD research in International Accounting |
Macquarie University Department of Accounting and Corporate Governance Australia |
Professional appointment
Dates | Title | Organisation / Department |
---|---|---|
8/1/2007 - 30/4/2010 | Accounting Manager | Kinetek Desheng Motor Co. Ltd, Foshan, Guangdong Accounting Department China |
Teaching appointment
Dates | Title | Organisation / Department |
---|---|---|
1/8/2016 - 30/11/2018 | Adjunct Lecturer - Postgraduate Program | Macquarie University Department of Accounting and Corporate Governance Australia |
30/1/2012 - 1/7/2016 | Tutor - Undergraduate Program | Macquarie University Department of Accounting and Corporate Governance Australia |
Awards
Award
Year | Award |
---|---|
2012 |
Australian Postgraduate Award (APA) Australian Government |
Distinction
Year | Award |
---|---|
2017 |
Vice-Chancellor’s Award for Academic Excellence Macquarie University |
2012 |
Faculty of Business and Economics Award for an Outstanding Honours Thesis Macquarie University |
Teaching
Code | Course | Role | Duration |
---|---|---|---|
ACCG927 |
Current Issues in Accounting and Corporate Governance Macquarie University |
Adjunct Lecturer - Postgraduate Accounting Program | 1/8/2016 - 30/11/2018 |
ACCG224 |
Intermediate Financial Accounting Macquarie University |
Adjunct teaching staff - Undergraduate Accounting Program | 1/1/0001 - 1/1/0001 |
PACC6002 |
Auditing and Assurance Service Faculty of Business and law, The University of Newcastle |
Adjunct Lecturer - Postgraduate Accounting Program | 30/1/2017 - 6/7/2018 |
Publications
For publications that are currently unpublished or in-press, details are shown in italics.
Journal article (18 outputs)
Year | Citation | Altmetrics | Link | |||||
---|---|---|---|---|---|---|---|---|
2024 |
Long W, Wu H, Li L, Ying SX, Li S, 'Mixed-ownership structure, non-state-blockholder coalition, and tax avoidance', International Review of Financial Analysis, 91 102988-102988 (2024) [C1]
|
Nova | ||||||
2024 |
Zhou X, Ying SX, You J, Wu H, 'Like parent, like child: MNCs CSR and their foreign subsidiaries environmental footprint', Journal of Business Research, 172 114413-114413 (2024) [C1]
|
Nova | ||||||
2024 |
Tenakwah EJ, Chen J, Ying SX, Li Y, Wu H, 'Corporate governance, home country governance, and MNE CSR: Evidence from Ghana', Emerging Markets Review, 59 101112-101112 (2024) [C1]
|
Nova | ||||||
2023 |
Cai X, Huang Y, Ying SX, Chen H, 'Can climate policy promote high-quality development of enterprises? Evidence from China', Frontiers in Environmental Science, 11 (2023) [C1] Climate policy is of great importance for China¿s climate goals of achieving peak carbon emissions by 2030 and carbon neutrality by 2060. However, whether the climate policy can c... [more] Climate policy is of great importance for China¿s climate goals of achieving peak carbon emissions by 2030 and carbon neutrality by 2060. However, whether the climate policy can consider economic performance and achieve high-quality economic development remains to be tested. Based on the perspective of high-quality economic development, this study takes three batches of low-carbon city pilots in China as a quasi-natural experiment and uses time-varying difference-in-differences to examine the impact of climate policy on high-quality development of enterprises. The findings show that the current climate policy in general does not promote the high-quality development of enterprises, when comprehensively considering the gradually strengthening regulation intensity of pilot policy in batches. The result holds after a battery of robustness tests. Further analysis shows that the economic mechanism behind it lies in that the environmental regulation arising from the climate policy only triggers the ¿compliance costs effect¿ instead of the ¿innovation offset effect.¿ It also finds that the inhibition effect of climate policy on high-quality development is more pronounced for non-state-owned enterprises, small-scale enterprises, and the sample with strong local environmental law enforcement. The findings of this study would complement existing theoretical research via evaluating the effectiveness of China¿s current low-carbon policy at the micro level and provide policy implications for the implementation of future climate policies so as to mitigate climate change and achieve high-quality economic development. In addition, our estimation strategy can serve as a scientific reference for similar studies in other developing countries.
|
Nova | ||||||
2023 |
Fan MX, Wu H, Ying SX, You J, 'Uneasy lies the head that wears a crown: Firm network status and market response to negative rumors', Pacific-Basin Finance Journal, 82 102162-102162 (2023) [C1]
|
Nova | ||||||
2022 |
Ying SX, Patel C, Dela Cruz AL, 'The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure', Accounting & Finance (ABDC A), (2022) [C1]
|
Nova | ||||||
2022 |
Hu J, Wu H, Ying SX, 'Environmental regulation, market forces, and corporate environmental responsibility: Evidence from the implementation of cleaner production standards in China', Journal of Business Research, 150 606-622 (2022) [C1] China, the world's largest emerging economy, has been under enormous pressure to combat environmental challenges. In response, the Chinese government has implemented a series... [more] China, the world's largest emerging economy, has been under enormous pressure to combat environmental challenges. In response, the Chinese government has implemented a series of cleaner production standards (CPSs) to address pollution issues. Taking advantage of the staggered passage of 56 CPSs during the period 2003¿2010, this study uses a difference-in-differences research design to investigate how environmental regulation drives corporate environmental responsibility. The results show that, following the passage of a CPS, firms in regulated industries exhibit a significant improvement in both green investment and green innovation, indicators of corporate environmental responsibility. Moreover, the effect of CPSs is strengthened by pressure from key stakeholders ¿ institutional shareholders and large customers, and also by two market conditions, namely product market competition and financial market development. The findings have important policy implications and suggest that coercive regulatory forces and market forces can reinforce each other to improve the effectiveness of environmental regulations.
|
Nova | ||||||
2022 |
Adeel N, Patel C, Martinov-Bennie N, Ying SX, 'Islamic Religiosity and Auditors Judgements: Evidence from Pakistan', Journal of Business Ethics (ABDC A, SJR Q1), (2022) [C1]
|
Nova | ||||||
2022 |
Luo Y, Wu H, Ying SX, Peng Q, 'Do company visits by institutional investors mitigate managerial myopia in R&D investment? Evidence from China', Global Finance Journal, 51 (2022) [C1]
|
Nova | ||||||
2021 |
Zhang Z, Wu H, Ying SX, You J, 'Corporate Innovation and Disclosure Strategy', Abacus (ABDC A), (2021) [C1]
|
|||||||
2021 |
Chen S, Ying SX, Wu H, You J, 'Carrying on the family's legacy: Male heirs and firm innovation', Journal of Corporate Finance, 69 (2021) [C1]
|
Nova | ||||||
2021 |
Hu J, Wu H, Ying SX, Long W, 'Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders', Journal of Contemporary Accounting & Economics (ABDC A), 17 (2021) [C1]
|
Nova | ||||||
2020 |
Dela Cruz AL, Patel C, Ying SX, Pan P, 'The relevance of professional skepticism to finance professionals Socially Responsible Investing decisions', Journal of Behavioral and Experimental Finance, 26 1-4 (2020) [C1]
|
Nova | ||||||
2020 |
Ying SX, Patel C, Pan P, 'The influence of peer attitude and inherent scepticism on auditors sceptical judgments', Accounting and Business Research (ABDC A), 50 179-202 (2020) [C1]
|
Nova | ||||||
2018 |
Wu H, Li S, Ying SX, Chen X, 'Politically connected CEOs, firm performance, and CEO pay', JOURNAL OF BUSINESS RESEARCH, 91 169-180 (2018) [C1]
|
Nova | ||||||
2016 |
Ying X, Patel C, 'Skeptical judgments and self-construal: A comparative study between Chinese accounting students in Australia and China', Journal of International Accounting Research, 15 97-111 (2016) [C1]
|
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Show 15 more journal articles |
Thesis / Dissertation (1 outputs)
Year | Citation | Altmetrics | Link |
---|---|---|---|
2017 | Ying X, An Empirical Examination of Antecedents to Chinese Auditors Judgments of Professional Scepticism from Cultural and Personality Perspectives, Department of Accounting and Corporate Governance, Faculty of Business and Economics, Macquarie University (2017) |
Grants and Funding
Summary
Number of grants | 6 |
---|---|
Total funding | $26,628 |
Click on a grant title below to expand the full details for that specific grant.
20231 grants / $9,894
Financial forecasting and entrepreneurial adaptability in Australian small businesses$9,894
Funding body: College of Human and Social Futures | University of Newcastle
Funding body | College of Human and Social Futures | University of Newcastle |
---|---|
Project Team | Sammy Ying (Lead) Karen Handley (Co-Investigator) |
Scheme | CHSF - Pilot Research Scheme: Projects, Pivots, Partnerships |
Role | Lead |
Funding Start | 2023 |
Funding Finish | 2023 |
GNo | |
Type Of Funding | Internal |
Category | INTE |
UON | N |
20222 grants / $7,500
Psychological wellbeing of accounting professionals: The role of job demands and resources in the post-pandemic workplace$5,000
Funding body: Accounting & Finance Association of Australia and New Zealand Ltd
Funding body | Accounting & Finance Association of Australia and New Zealand Ltd |
---|---|
Project Team | Doctor Sammy Ying, Doctor Karen Handley, Ms Jackie Yong |
Scheme | Research Grant |
Role | Lead |
Funding Start | 2022 |
Funding Finish | 2022 |
GNo | G2200069 |
Type Of Funding | C1700 - Aust Competitive - Other |
Category | 1700 |
UON | Y |
CHSF Research Output Scheme$2,500
Funding body: College of Human and Social Futures | University of Newcastle
Funding body | College of Human and Social Futures | University of Newcastle |
---|---|
Scheme | CHSF - Research Output Scheme |
Role | Lead |
Funding Start | 2022 |
Funding Finish | 2022 |
GNo | |
Type Of Funding | Internal |
Category | INTE |
UON | N |
20212 grants / $4,260
CHSF Working Parents Research Relief Scheme$3,000
Funding body: College of Human and Social Futures | University of Newcastle
Funding body | College of Human and Social Futures | University of Newcastle |
---|---|
Scheme | CHSF - Working Parents Research Relief Scheme |
Role | Lead |
Funding Start | 2021 |
Funding Finish | 2021 |
GNo | |
Type Of Funding | Internal |
Category | INTE |
UON | N |
CHSF Early Advice Scheme$1,260
Funding body: College of Human and Social Futures | University of Newcastle
Funding body | College of Human and Social Futures | University of Newcastle |
---|---|
Scheme | CHSF - Early Advice Scheme |
Role | Lead |
Funding Start | 2021 |
Funding Finish | 2021 |
GNo | |
Type Of Funding | Internal |
Category | INTE |
UON | N |
20191 grants / $4,974
Faculty New Staff Grant$4,974
Funding body: Faculty of Business and Law University of Newcastle
Funding body | Faculty of Business and Law University of Newcastle |
---|---|
Scheme | New Staff Grant |
Role | Lead |
Funding Start | 2019 |
Funding Finish | 2020 |
GNo | |
Type Of Funding | Internal |
Category | INTE |
UON | N |
Research Supervision
Number of supervisions
Current Supervision
Commenced | Level of Study | Research Title | Program | Supervisor Type |
---|---|---|---|---|
2023 | PhD | Sustainable Supply Chain Performance: An Analysis of Antecedents and Consequences | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
2023 | PhD | Perceptions of Stakeholders to the Implementation of IFRS S1 and S2 Sustainability and Climate Related Risk Disclosures: An Australian Story | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
2022 | PhD | Joint Effects of CSR Reporting Regulation and Shareholder Activism on Managers’ CSR Decisions | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Principal Supervisor |
2022 | PhD | Understanding and Evaluating Australia's Current Practices for Carbon Assurance | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
2022 | PhD | The Impact of Boilerplate CSR Disclosure on non-professional Investors’ Judgments | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Principal Supervisor |
2022 | PhD | Product Market Competition, Royal Family Members on Board, and Environmental, Social and Governance Disclosure | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
2021 | PhD | Do Board Industry Expertise and Executive Compensation Contribute to Organisational Resilience During a Crisis? | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
Past Supervision
Year | Level of Study | Research Title | Program | Supervisor Type |
---|---|---|---|---|
2022 | PhD | Does Carbon Risk Influence Conditional Accounting Conservatism and Financial Constraints? Cross-Country Evidence | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
2021 | PhD | Do Corporate Climate Change Disclosures Affect Information Asymmetry and Investment Efficiency? An International Study | PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle | Co-Supervisor |
Dr Sammy Ying
Position
Senior Lecturer
Postgraduate Accounting Program
Newcastle Business School
College of Human and Social Futures
Focus area
Accounting and Finance
Contact Details
sammy.ying@newcastle.edu.au | |
Phone | (02) 405 53002 |
Office
Room | ELI 210 |
---|---|
Building | 55 Elizabeth Street |
Location | Sydney , |