George Shan

Search results

• 2025

  Board risk committees and risk factor disclosures tone

  Malik, M. F., Shan, Y. G., Tong, J. Y. & Zhang, F. F., 23 May 2025, (E-pub ahead of print) In: British Accounting Review. 30 p., 101685.

  Research output: Contribution to journal › Article › peer-review

  • Risk Factor 100%
  • Difference-In-Differences 16%
  • Managerial Incentives 16%

• Climate Risk and Stock Price Crash: The Role of Text-Based Carbon Disclosure

  Zhang, L., Fan, H., Zhang, J., Shan, Y. G. & Tang, Q., 5 May 2025, (E-pub ahead of print) In: Accounting & Finance. 35 p.

  Research output: Contribution to journal › Article › peer-review

  • Carbon Disclosure 100%

• Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?

  Cumming, D., Lan, Y., Shan, Y. G. & Zhang, J., May 2025, In: The British Accounting Review. 57, 3, 101433.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Reward-Based Crowdfunding 100%
  • Crowdfunding 25%
  • Machine Learning 25%
  1 Citation (Scopus)

• Does ESG rating divergence affect the cost of corporate debt?

  Zhang, X., Shan, Y. G., Zhang, Y. & Xing, C., 12 Jan 2025, (E-pub ahead of print) In: Accounting and Finance.

  Research output: Contribution to journal › Article › peer-review

  • Cost of Debt 100%
  • Corporate Debt 100%
  • Corporate Risk 33%
  • Information Asymmetry 33%
  • State-Owned Enterprise 33%
  2 Citations (Scopus)

• Does Tax‐Aggressive Behavior Motivate More CSR Engagement?

  Wang, X., Chan, K., Chang, M., Shan, Y. G. & Yang, J., Jul 2025, In: Economics & Politics. 37, 2, p. 669-684 16 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Social Responsibility 100%
  • Fiscal Policy 66%
  • IFRS 33%

• Do overpaid dividends drive stock price crash risk?

  Ling, X., Shan, Y. G., Wu, W., Zhang, L. & Zhang, X., 2025, In: Economics & Politics. 37, 1, p. 7-58

  Research output: Contribution to journal › Article › peer-review

  • Stock Price 100%
  • Stock Price Crash Risk 100%
  • Corporate Governance 33%
  • State Owned Enterprise 33%
  • China 33%

• Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities

  Zhang, J., Shan, Y. G. & Kapu Arachchilage, N. D., 2025, (Accepted/In press) In: The British Accounting Review. 101649.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Student Experience 100%
  • Annual Report 100%
  • Culture of Work 100%
  • University Ranking 100%
  • Environmental Awareness 100%

• Green credit and bank’s risk-taking: evidence from China

  Song, J., Cao, W. & Shan, Y. G., 17 Jan 2025, In: International Journal of Managerial Finance. 21, 1, p. 157-184 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Commercial Bank 100%
  • Green Credit 100%
  • Local Government 33%
  • Government Policy 33%
  • Interest Margin 16%

• Impact of D&O Insurance on the Disciplinary Effects of Litigation: Insights From China's Special Representative Litigation

  Liu, Y., Li, C., Shan, Y. & Xu, R., 1 Apr 2025, (E-pub ahead of print) In: Corporate Governance: An International Review. 34 p.

  Research output: Contribution to journal › Article › peer-review

  • Liability Insurance 100%
  • Emerging Economies 20%
  • Risk Management 10%
  • Firm Value 10%
  • Ownership 10%

• The greening power of networks: Spillover effect of environmental penalties in director networks

  Zhang, X., Shan, Y. G., Li, J. & Zhang, Y., Feb 2025, In: Journal of Environmental Management. 375, 124367.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Spillover Effect 100%
  • Green Innovation 66%
  • Sustainable Development 33%
  • Environmental Standard 33%
  • Environmental Governance 33%

• The impact of comment letters on audit fees: Evidence from spillover effect

  Wu, W., Zhang, H. & Shan, Y. G., 2025, In: Economics & Politics. 37, 1, p. 169-200

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Spillover Effect 100%
  • Audit Fees 100%
• 2024

  Does corporate digitalisation moderate real earnings management?

  Lou, Z., Li, M., Shan, Y. G. & Ye, A., Dec 2024, In: Accounting & Finance. 64, 4, p. 4157-4196

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Real Earnings Management 100%
  • Stock Exchange 20%
  • Corporate Governance 20%
  1 Citation (Scopus)

• Does cybersecurity risk stifle corporate innovation activities?

  Wang, J., Ho, C. Y. & Shan, Y. G., Jan 2024, In: International Review of Financial Analysis. 91, 103028.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Cybersecurity 100%
  • Corporate Innovation 100%
  • Textual Analysis 14%
  • Precautionary Saving 14%
  • Specific Industry 14%
  18 Citations (Scopus)

• Leveraging corporate digitalization for green technology innovation: The mediating role of resource endowments

  Shao, Y., Xu, K. & Shan, Y. G., May 2024, In: Technovation. 133, 102999.

  Research output: Contribution to journal › Article › peer-review

  • Technology-Innovation 100%
  • Digitalization 100%
  • Resource-Based View 100%
  • Machine Learning 100%
  • Text Analysis 11%
  25 Citations (Scopus)

• Managerial ownership and financial distress: evidence from the Chinese stock market

  Shan, Y. G., Troshani, I., Wang, J. & Zhang, L., 5 Jan 2024, In: International Journal of Managerial Finance. 20, 1, p. 192-221 30 p.

  Research output: Contribution to journal › Article › peer-review

  • Ownership 100%
  • Research and Development 22%
  • Stock Exchange 11%
  4 Citations (Scopus)

• Social capital and cost of debt: Evidence from Chinese CEO network centrality

  Chen, Y., Shan, Y. G., Wang, J., Yang, X. & Zhang, A., Jun 2024, In: Emerging Markets Review. 60, 25 p., 101131.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Cost of Debt 100%
  • Social Capital 100%
  • Network Centrality 100%
  • Discretionary Accruals 20%
  5 Citations (Scopus)

• What accounts for the effect of sustainability engagement on stock price crash risk during the COVID-19 pandemic—Agency theory or legitimacy theory?

  Zhang, J., Zheng, C. & Shan, Y. G., May 2024, In: International Review of Financial Analysis. 93, 103167.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Stock Price 100%
  • COVID-19 100%
  • Legitimacy Theory 100%
  • Stock Price Crash Risk 100%
  • Endogeneity 100%
  11 Citations (Scopus)
• 2023

  Analyst forecast quality and corporate social responsibility: The mediation effect of corporate governance

  Shan, Y. G., Yang, J., Zhang, J. & Chang, M., 8 May 2023, In: Meditari Accountancy Research. 31, 3, p. 675-705 31 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Social Responsibility 100%
  • Corporate Governance 100%
  8 Citations (Scopus)

• CEO social capital and litigation risk

  Zhang, L., Peng, F., Shan, Y. G. & Chen, Y., Jan 2023, In: Finance Research Letters. 51, 103405.

  Research output: Contribution to journal › Article › peer-review

  • Social Capital 100%
  • Ownership 25%
  • State-Owned Enterprise 25%
  30 Citations (Scopus)

• Corporate governance and innovation investment in publicly listed firms: the moderating effect of ownership type and legal jurisdiction

  Xu, E. G., Graves, C., Shan, Y. G. & Yang, J. W., 24 Jan 2023, In: International Journal of Managerial Finance. 19, 1, p. 1-21 21 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Governance 100%
  • Ownership 100%
  • Corporate Innovation 100%
  • Family Business 42%
  • Design Methodology 14%
  7 Citations (Scopus)

• Customer information disclosure and corporate financing constraints

  Wang, X., Shan, Y. G. & Song, J., Oct 2023, In: International Review of Financial Analysis. 89, 16 p., 102822.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Disclosure 100%
  • Specific Industry 50%
  14 Citations (Scopus)

• Does the Achilles heel of guarantee networks drive financial distress?

  Shan, Y. G., Wang, Y., Wu, W. & Zhen, W., May 2023, In: International Review of Financial Analysis. 87, 102635.

  Research output: Contribution to journal › Article › peer-review

  • Negative Impact 100%
  • Financial Market 100%
  • Stock Exchange 100%
  • Closeness Centrality 50%
  • Financial Position 50%
  5 Citations (Scopus)

• Spatial variability and temporal patterns of internal price of carbon: A transitional management perspective

  Chen, H., Shan, Y. G., Tang, Q. & Zhang, J., 8 May 2023, In: Meditari Accountancy Research. 31, 3, p. 729-761 33 p.

  Research output: Contribution to journal › Article › peer-review

  • Spatial Variability 100%
  • Price 100%
  • Climate Change 100%
  • Questionnaire Survey 50%
  • Carbon Management 50%
  3 Citations (Scopus)

• The influence of corporate governance on the performance of family-controlled firms: Exploring the effects of legal jurisdiction

  Xu, E. G., Yang, J. W., Shan, Y. G. & Graves, C., 2023, In: International Journal of Managerial Finance. 19, 3, p. 615-644 30 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Governance 100%
  • Civil Law 50%
  • Law 37%
  • Ownership 25%
  • Board Gender Diversity 25%
  6 Citations (Scopus)
• 2022

  Do auditors price litigious tone?

  Malik, M. F., Shan, Y. G. & Tong, J. Y., Apr 2022, In: Accounting & Finance. 62, S1, p. 1715-1760 46 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit Fees 100%
  • Price 100%
  3 Citations (Scopus)

• Does sustainability reporting promote university ranking? Australian and New Zealand evidence

  Shan, Y. G., Zhang, J., Alam, M. & Hancock, P., 23 Nov 2022, In: Meditari Accountancy Research. 30, 6, p. 1393-1418 26 p.

  Research output: Contribution to journal › Article › peer-review

  • University Ranking 100%
  • New Zealand 100%
  • Design Methodology 14%
  • Annual Report 14%
  • Australia 14%
  17 Citations (Scopus)

• Other comprehensive income, corporate governance, and firm performance in China

  Wang, Y., Shan, Y. G., He, Z. & Zhao, C., Jan 2022, In: Managerial and Decision Economics. 43, 1, p. 262-271 10 p.

  Research output: Contribution to journal › Article › peer-review

  • Firm Performance 100%
  • Corporate Governance 100%
  • Accounting Policy 40%
  • Stock Exchange 20%
  7 Citations (Scopus)

• The mediating role of corporate social responsibility in corporate governance and firm performance

  Xu, E. G., Graves, C., Shan, Y. G. & Yang, J. W., 15 Nov 2022, In: Journal of Cleaner Production. 375, 134165.

  Research output: Contribution to journal › Article › peer-review

  • Firm Performance 100%
  • Family Business 100%
  • Corporate Social Responsibility 100%
  • Corporate Governance 100%
  • Wealth 16%
  28 Citations (Scopus)

• Web-Crawling Architecture in Accounting and Finance Research

  Zhang, J., Shan, Y. G. & Peng, F., 2022, In: Journal of Computer Information Systems. 62, 5, p. 875-887 13 p.

  Research output: Contribution to journal › Article › peer-review

  • Sequential Logic 100%
  • Combinational Logic 100%
  • Corporate Social Responsibility 100%
  • Finance 100%
  • Price 75%
  2 Citations (Scopus)
• 2021

  Can CSR Disclosure Protect Firm Reputation During Financial Restatements?

  Zhang, L., Shan, Y. G. & Chang, M., Sept 2021, In: Journal of Business Ethics. 173, 1, p. 157-184 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Reputation 100%
  • Corporate Social Responsibility 100%
  • Financial Restatement 100%
  • Firm Value 11%
  • Legitimacy Theory 11%
  121 Citations (Scopus)

• Digital corporate reporting and value relevance: evidence from the US and Japan

  Shan, Y. G. & Troshani, I., 8 Mar 2021, In: International Journal of Managerial Finance. 17, 2, p. 256-281 26 p.

  Research output: Contribution to journal › Article › peer-review

  • Market Value 100%
  • Firm Value 100%
  • Stock Price 100%
  25 Citations (Scopus)

• Information processing costs and stock price informativeness: Evidence from the XBRL mandate

  Huang, Y., Shan, Y. G. & Yang, J., Feb 2021, In: Australian Journal of Management. 46, 1, p. 110-131 22 p.

  Research output: Contribution to journal › Article › peer-review

  • Stock Price 100%
  • Specific Industry 50%
  • Price 50%
  15 Citations (Scopus)

• Managerial ownership, audit committees and non-audit services

  Shan, Y. G., Troshani, I. & Loftus, J., Aug 2021, In: Australian Journal of Management. 46, 3, p. 409-436 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Administrative Structure 100%
  • Ownership 100%
  • Corporate Governance 20%
  7 Citations (Scopus)

• Other comprehensive income reporting and earnings management: Evidence from China

  Wang, Y., He, Z., Shan, Y. G. & Liu, X., 2021, In: Accounting Forum. 45, 4, p. 389-410 22 p.

  Research output: Contribution to journal › Article › peer-review

  • Accounting Policy 100%
  • Information Value 25%
  • Cash Flow 25%
  • Income Statement 25%
  3 Citations (Scopus)

• The impact of managerial ownership on carbon transparency: Australian evidence

  Shan, Y. G., Tang, Q. & Zhang, J., 1 Oct 2021, In: Journal of Cleaner Production. 317, 128480.

  Research output: Contribution to journal › Article › peer-review

  • Ownership 100%
  • Conflict of Interest 100%
  • Agency Theory 28%
  • Information Asymmetry 14%
  33 Citations (Scopus)
• 2020

  Litigation risk and firm performance: The effect of internal and external corporate governance

  Wu, W., Peng, F., Shan, Y. G. & Zhang, L., 1 Jul 2020, In: Corporate Governance: An International Review. 28, 4, p. 210-239 30 p.

  Research output: Contribution to journal › Article › peer-review

  • Firm Performance 100%
  • Corporate Governance 100%
  • Debt Financing 50%
  • Chinese 33%
  • Risk Control 16%
  69 Citations (Scopus)

• Signaling through corporate philanthropy

  Wu, W., Peng, F., Shan, Y. G. & Jie, X., Sept 2020, In: Pacific-Basin Finance Journal. 62, 101389.

  Research output: Contribution to journal › Article › peer-review

  • Philanthropy 100%
  • Market Performance 11%
  • State-Owned Enterprise 11%
  12 Citations (Scopus)
• 2019

  Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?

  Shan, Y. G., 1 Mar 2019, In: Journal of International Accounting, Auditing and Taxation. 34, p. 30-48 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Governance 100%
  • Institutional Investor 100%
  • China 100%
  • Corporate Disclosure 100%
  • Ownership 100%
  34 Citations (Scopus)

• Managerial ownership, audit firm size, and audit fees: Australian evidence

  Shan, Y. G., Troshani, I. & Tarca, A., Jun 2019, In: Journal of International Accounting, Auditing and Taxation. 35, p. 18-36 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit Fees 100%
  • Ownership 100%
  • Firm Size 100%
  • UK 12%
  • USA 12%
  25 Citations (Scopus)

• Managerial ownership, board independence and firm performance

  Shan, Y. G., 1 Jul 2019, In: Accounting Research Journal. 32, 2, p. 203-220 18 p.

  Research output: Contribution to journal › Article › peer-review

  • Firm Performance 100%
  • Ownership 100%
  • Stewardship 16%
  • Multiple Equation Model 16%
  • Agency Theory 16%
  61 Citations (Scopus)
• 2016

  Governance and performance in China’s real estate sector

  Xu, L., McIver, R. P., Shan, Y. G. & Wang, X., 13 Jun 2016, In: Managerial Finance. 42, 6, p. 585-603 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Real Estate Sector 100%
  • Ownership 100%
  • Specific Industry 50%
  • Local Government 37%
  • Corporate Governance 25%
  26 Citations (Scopus)

• The effect of mandatory XBRL and IFRS adoption and audit fees: Evidence from the Shanghai Stock Exchange

  Shan, Y. G. & Troshani, I., 4 Apr 2016, In: International Journal of Managerial Finance. 12, 2, p. 109-135 27 p.

  Research output: Contribution to journal › Article › peer-review

  • IFRS 100%
  • Stock Exchange 100%
  • Audit Fees 100%
  • Large Firm 25%
  • Emerging Economies 25%
  26 Citations (Web of Science)
• 2015

  An empirical comparison of the effect of XBRL on audit fees in the US and Japan

  Shan, Y. G., Troshani, I. & Richardson, G., 2015, In: Journal of Contemporary Accounting and Economics. 11, 2, p. 89-103

  Research output: Contribution to journal › Article › peer-review

  • USA 100%
  • Japan 100%
  • Audit Fees 100%
  • Firm Size 66%
  25 Citations (Scopus)

• The effect of board and chairperson independence: an examination of CEO dismissal in Australia

  Mackay, W., Shan, Y. G. & Howieson, B., 2015, In: International Journal of Accounting, Auditing and Performance Evaluation. 11, 2, p. 130-160

  Research output: Contribution to journal › Article › peer-review

  • Corporate Governance 100%
  1 Citation (Scopus)

• Value relevance, earnings management and corporate governance in China

  Shan, Y. G., 2015, In: Emerging Markets Review. 23, p. 186-207

  Research output: Contribution to journal › Article › peer-review

  • Accounting Policy 100%
  • Corporate Governance 100%
  76 Citations (Scopus)
• 2014

  An Empirical Analysis of the Effect of Internationalization on the Performance of Unlisted Family and Nonfamily Firms in Australia

  Graves, C. & Shan, Y. G., 2014, In: Family Business Review. 27, 2, p. 142-160

  Research output: Contribution to journal › Article › peer-review

  • Small and Medium-Sized Enterprise 100%
  • Family Business 100%
  • Australia 100%
  • Sales 100%
  • Internationalization 100%
  83 Citations (Scopus)

• Does XBRL Benefit Financial Statement Auditing?

  Shan, Y. G. & Troshani, I., 2014, In: Journal of Computer Information Systems. 54, 4, p. 11-21

  Research output: Contribution to journal › Article › peer-review

  • Financial Statement 100%
  • Large Firm 50%
  • Accountants 50%
  • Audit Fees 50%
  • Firm Size 50%
  32 Citations (Scopus)

• The impact of internal governance mechanisms on audit quality: a study of large listed companies in China

  Shan, Y. G., 2014, In: International Journal of Accounting, Auditing and Performance Evaluation. 10, 1, p. 68-90

  Research output: Contribution to journal › Article › peer-review

  • Ownership Structure 100%
  • Ownership 50%
  12 Citations (Scopus)

• Theoretical Perspectives on Corporate Social and Environmental Disclosure: Evidence From China

  Shan, Y. G. & Taylor, D., 2014, In: Journal of Asia-Pacific Business. 15, 3, p. 260-281

  Research output: Contribution to journal › Article › peer-review

  • Environmental Reporting 100%
  • Sustainability Reporting 75%
  • Stock Exchange 25%
  • Gross Margin 25%
  • Firm Size 25%
  10 Citations (Scopus)
• 2013

  Can Internal Governance Mechanisms Prevent Asset Appropriation? Examination of Type I Tunneling in China

  Shan, Y. G., 2013, In: Corporate Governance: An International Review. 21, 3, p. 225-241

  Research output: Contribution to journal › Article › peer-review

  • Supervisory Board 100%
  • China 100%
  • Agency Theory 100%
  • Ownership 100%
  • Theoretical Perspective 50%
  64 Citations (Scopus)