Dr Sammy Ying

Dr Sammy Ying


Newcastle Business School

Career Summary


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 refereed research journals including the Journal of International Accounting Research 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.


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).


  • Doctor of Philosophy, Macquarie University
  • Master of Commerce (Accounting), Macquarie University


  • Corporate governance
  • Corporate social responsibility
  • Ethical decision making
  • Higher education in accounting and business
  • International accounting and auditing
  • Professional judgment


  • Mandarin (Mother)
  • Cantonese (Fluent)

Fields of Research

Code Description Percentage
150104 International Accounting 40
150106 Sustainability Accounting and Reporting 20
150102 Auditing and Accountability 40

Professional Experience

UON Appointment

Title Organisation / Department
Lecturer University of Newcastle
Newcastle Business School

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

Professional appointment

Dates Title Organisation / Department
8/1/2007 - 30/4/2010 Accounting Manager Kinetek Desheng Motor Co. Ltd, Foshan, Guangdong
Accounting Department

Teaching appointment

Dates Title Organisation / Department
1/8/2016 - 30/11/2018 Adjunct Lecturer - Postgraduate Program Macquarie University
Department of Accounting and Corporate Governance
30/1/2012 - 1/7/2016 Tutor - Undergraduate Program Macquarie University
Department of Accounting and Corporate Governance



Year Award
2012 Australian Postgraduate Award (APA)
Australian Government


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


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


For publications that are currently unpublished or in-press, details are shown in italics.

Journal article (5 outputs)

Year Citation Altmetrics Link
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]
DOI 10.1016/j.jbef.2020.100299
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]
DOI 10.1080/00014788.2019.1686695
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]
DOI 10.1016/j.jbusres.2018.06.003
Citations Scopus - 12Web of Science - 11
2018 Quan Y, Wu H, Li S, Ying SX, 'Firm sustainable development and stakeholder engagement: The role of government support', Business Strategy and the Environment, 27 1145-1158 (2018)
DOI 10.1002/bse.2057
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)
DOI 10.2308/jiar-51491
Show 2 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)

Research Supervision

Number of supervisions


Current Supervision

Commenced Level of Study Research Title Program Supervisor Type
2019 PhD Capital Market Effects of Voluntary Carbon Disclosure: An International Study PhD (Accounting & Finance), Faculty of Business and Law, The University of Newcastle Co-Supervisor
2018 PhD Carbon Risk and Accounting Conservatism PhD (Accounting & Finance), Faculty of Business and Law, The University of Newcastle Principal Supervisor

Dr Sammy Ying


Postgraduate Accounting Program
Newcastle Business School
Faculty of Business and Law

Contact Details

Email sammy.ying@newcastle.edu.au
Phone (02) 405 53002


Room ELI 210
Building 55 Elizabeth Street
Location Sydney