Haiyan Zhou

ORCID: 0000-0003-3970-7612
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About
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Research Areas
  • Auditing, Earnings Management, Governance
  • Corporate Finance and Governance
  • Financial Markets and Investment Strategies
  • Energy, Environment, Economic Growth
  • Financial Reporting and Valuation Research
  • Economic and Technological Innovation
  • Innovation Policy and R&D
  • Corporate Taxation and Avoidance
  • Global trade and economics
  • Accounting and Organizational Management
  • Climate Change Policy and Economics
  • Gender Diversity and Inequality
  • Innovation and Knowledge Management
  • Working Capital and Financial Performance
  • Environmental Impact and Sustainability
  • Regional Economic and Spatial Analysis
  • Global Political and Economic Relations
  • Job Satisfaction and Organizational Behavior
  • Financial Distress and Bankruptcy Prediction
  • Diverse Aspects of Tourism Research
  • E-commerce and Technology Innovations
  • Fiscal Policy and Economic Growth
  • Entrepreneurship Studies and Influences
  • Digital Marketing and Social Media
  • International Business and FDI

Hainan Medical University
2025

Nueva Ecija University of Science and Technology
2023-2025

The University of Texas Rio Grande Valley
2016-2024

Zhejiang Gongshang University
2018-2024

Chifeng University
2022-2023

Shanghai University of International Business and Economics
2022-2023

Zhejiang University
2022

East China Normal University
2021

Chongqing University of Science and Technology
2021

Fuzhou University
2018

10.1016/j.intaccaudtax.2018.03.002 article EN Journal of International Accounting Auditing and Taxation 2018-03-29

This study uses global patent cooperation data from 1999 to 2020, employs social network analysis, and explores the changes in driving forces of innovation networks (GINs) past 20 years as well change China's position system. The results show that on whole, accessibility GINs has continuously improved, showing scale‐free characteristics. important nodes are mainly developed countries such Europe United States, node polarization effect weakened; four agglomeration subgroups. phenomenon...

10.1111/radm.12662 article EN cc-by R and D Management 2023-11-23

Digital technologies have played a significant role in the defense against COVID-19 pandemic. This development raises question of whether digital helped Chinese exports recover quickly and even grow. To answer this question, we study monthly data on to 40 countries/regions from January 2019 June 2020 covering 97 product categories. The takes outbreak as natural experiment treats trade products treatment group. Using generalized difference-in-differences (DID) approach, empirically...

10.3389/fpubh.2022.831549 article EN cc-by Frontiers in Public Health 2022-03-02

Due to the increasing demand for health care, identifying and evaluating feasibility of local medical device innovation production is an important guarantee long-term sustainable development a national system, especially Asian countries/regions that are plagued by aging populations. This article analyzes international trade data 46 HS 6-digit products exported from 49 countries 1999 2019, constructs global product space. Furthermore, potential opportunities in major evaluated examining...

10.3389/fpubh.2022.871575 article EN cc-by Frontiers in Public Health 2022-04-13

Photovoltaic (PV) technology, as a low-carbon energy is crucial to mitigating climate change and achieving sustainable development. China has the largest total number of PV technology patents in world, but lack core technologies restricted further innovative development China's industry. Therefore, it necessary clarify current accumulation better catch up with key areas. To clearly describe structural characteristics innovation network, this study uses patent data over past 20 years from...

10.1016/j.esr.2024.101309 article EN cc-by Energy Strategy Reviews 2024-01-01

New energy vehicles (NEVs) can effectively reduce emissions and alleviate global climate problems, are crucial to sustainable development. China is the world's largest seller of NEVs, but charging stations have always been a major constraint development NEVs. To clearly characterize structural characteristics an innovation association network NEV stations, this study analyzes China's with patent data since 2007 in Incopat Global Patent Database from three perspectives province, city...

10.1016/j.heliyon.2024.e24764 article EN cc-by Heliyon 2024-01-01

To clearly describe the structural characteristics of China's rare earth innovation network (REIN), this study used data on patents since 2001 in Incopat global patent database to analyze REIN from 2020 at provincial and municipal levels using social analysis.The finds following: (1) The overall show that connectivity diversification is increasing.(2) spatial pattern analysis shows exhibits a radial centered Beijing both levels.(3) Research nodes dense eastern regions sparse western regions,...

10.15244/pjoes/174511 article EN Polish Journal of Environmental Studies 2024-01-24

In this study, we take China's large-scale free physical examination program for people aged 65 and above as an entry point use data from the China Health Retirement Longitudinal Study (CHARLS) between 2011 2018 to construct a staggered difference-in-differences (DID) model examine whether affected elderly individuals' health care expenditures. We find that increased probability of attending by 4.3%, reduced overall medical expenditures 28.4%, hospitalization costs 22.1% persons over years...

10.1057/s41599-024-04295-5 article EN cc-by-nc-nd Humanities and Social Sciences Communications 2025-01-07

10.1016/j.intaccaudtax.2011.06.005 article EN Journal of International Accounting Auditing and Taxation 2011-01-01

In the digital economy era, pathways of transformation and intelligent development have emerged as crucial avenues for enterprises' high-quality development. Focusing on listed private enterprises from 2011 to 2020, this study uses text mining extract keywords related transformation, disclosed in annual reports. We construct a index empirically examine its impact enterprise innovation incentive policies' synergistic effects. The results demonstrate that significantly promotes enterprises,...

10.1016/j.jik.2024.100491 article EN cc-by-nc-nd Journal of Innovation & Knowledge 2024-04-01

SUMMARY: This study examines whether the disaffiliation program introduced by Chinese government improved auditor independence and quality affects this relationship. Auditor is measured in terms of likelihood receiving a qualified report level earnings management (measured noncore operating income). The results show that audit opinions for listed companies significantly increased, decreased, after auditors were disaffiliated. However, audited without any affiliation also showed an increase...

10.2308/aud.2009.28.1.29 article EN Auditing A Journal of Practice & Theory 2009-05-01

In this paper, we investigate if dividend policy is influenced by ownership type. Within the literature, dividends have a signaling role regarding agency costs, such that may diminish insider conflicts (reduce free cash flow) or be used to extract from firms (tunneling effect) – which could predominant in emerging markets. We expect with foreign and those are listed overseas markets different policies practices than not, more state less individual likely pay stock dividends. Using an economy...

10.1016/j.cjar.2012.06.001 article EN cc-by-nc-nd China Journal of Accounting Research 2012-09-01

Abstract Foreign ownership has two competing effects on information asymmetry. Short term investment horizon, superior processing capability, controlling positions, and increased agency costs associated with foreign increases asymmetry, while demand for more disclosure, better accounting auditing standards, use of international auditors, incentive alignments, long horizon greater monitoring decreases In this article, we examine find a significant positive impact asymmetry measured by bid‐ask...

10.1111/ajfs.12010 article EN Asia-Pacific Journal of Financial Studies 2013-04-01

Since the outbreak of Coronavirus Disease 2019 (COVID-19), Chinese government has taken a number measures to effectively control pandemic. By end 2021, China achieved full vaccination rate higher than 85%. The Plan provides an important model for global fight against COVID-19. Internet search reflects public's attention toward and potential demand particular thing. Research on spatiotemporal characteristics online vaccines can determine distribution vaccine in basis public health policy...

10.3389/fpubh.2022.949482 article EN cc-by Frontiers in Public Health 2022-07-26

BACKGROUND: Although the information on validation status of electronic sphygmomanometer (ES) devices in use health care institutions and households is much more clinically relevant than that ES models available market, it remains insufficient. METHODS: A national survey was conducted across all administrative regions mainland China to assess ESs. Fifty-eight cities were selected with stratification by municipality, provincial capital, other cities, each city chosen convenience identify...

10.1161/hypertensionaha.124.24203 article EN Hypertension 2025-01-14

Purpose SOX Section 404 requires that public companies evaluate and have their auditors attest to the effectiveness of internal control over financial reporting (ICFR). These compare ICFR Internal Control Frameworks issued by Committee Sponsoring Organizations Treadway Commission (COSO). This paper aims examine whether implementation 2013 Framework has a positive impact on information environment U.S. companies. Design/methodology/approach The study sample comprises firms from S&P 1500...

10.1108/maj-11-2023-4118 article EN Managerial Auditing Journal 2025-02-17

Investigating the network of firms in a specific industry helps explain industrial location and urban functions provides guidelines for promoting restructuring high-quality development. This study develops model relationship between cities based on data listed Specialized, Refined, Distinctive, Innovative (SRDI) medical device manufacturing China to identify spatial distribution influencing factors such using analysis GeoDetector. Three conclusions are obtained from study. First, SRDI...

10.3389/fpubh.2025.1518327 article EN cc-by Frontiers in Public Health 2025-03-14
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