Yi SI （司毅）

Tenured Associate Professor of Accounting

The School of Management, Xi’an Jiaotong University

Email: acsiyi@xjtu.edu.cn

EDUCATION

• B.A., Financial Management (Major) & Economics (Minor) (with Distinction), 2012, Xiamen University, Xiamen, China;
• Ph.D., Business Administration (Major in Accountancy), 2017, Xi’an Jiaotong University, Xi'an, China (Advisor: Prof. TIAN Gaoliang);
• Ph.D., Accountancy, 2018, City University of Hong Kong, Hong Kong SAR, China (Advisor: Prof. KIM Jeong-bon, Prof. LI Bing).

EMPLOYMENT

• 2018-2020, Assistant Professor of Accountancy, Xiamen University, China;
• 2021-2023, Associate Professor of Accountancy, Xi’an Jiaotong University, China；
• 2024-present, Tenured Associate Professor of Accountancy, Xi'an Jiaotong University, China.

SELECTED PUBLICATIONS (English Publications Only, Authors are Alphabetically Ranked)

DeFond, M., Qi, B., Si, Y., & Zhang, J. (2025). Do signatory auditors with tax expertise facilitate or curb tax aggressiveness? Journal of Accounting & Economics, Forthcoming. (UTD24, FT50, ABS4*）

He, C., Li, C., Monroe, G., & Si, Y. (2021). Diversity of signing auditors and audit quality. Auditing: A Journal of Practice & Theory, 40(3), 27-52. (ABS3)

Si, Y., Yu, M., Zhang, L., & Zhou, Q. (2025). Board reforms and firm employment: Worldwide evidence. Journal of Banking & Finance, Forthcoming. (ABS3)

Kim, J., Si, Y., Xia, C., & Zhang, L. (2022). Corporate derivatives usage, information environment, and stock price crash risk. European Accounting Review, 31(5), 1263-1297. (ABS3)

He, W., Li, C., & Si, Y. (2025). Is auditors’ migration status associated with their performance? European Accounting Review, Forthcoming. (ABS3)

Si, Y., & Xia, C. (2023). The effect of human capital on stock price crash risk. Journal of Business Ethics, 187, 589-609. (FT50, ABS3)

Pittman, J., Qi, B., Si, Y., Wang, Z., & Xia, C. (2024). Individual auditor social responsibility and audit quality: Evidence from China. Journal of Business Ethics, 194, 119–144. (FT50, ABS3)

Gu, Q., Kim, J., Liao, K., & Si, Y. (2023). Decentralizing for local information? Evidence from the State-owned listed firms in China. Accounting & Finance, 63(5), 5245-5276. (ABS2)

Huang, Z., Si, Y., Tian, G., Xia, C., & Zhang, L. (2024). Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China. Accounting & Finance, 64(5), 4619-4646. (ABS2)

Chen, K., Li, A., Si, Y., & Tian, G. (2025). Mandatory ESG disclosure and trade credit: International evidence. Asia-Pacific Journal of Accounting & Economics, Forthcoming. (ABS2)

Si, Y., Xia, C., & Yang, E. (2020) The bright side of investor sentiment: evidence from real activities manipulation. Asia-Pacific Journal of Accounting & Economics, 27(3), 327-351. (ABS2)

Jia, Q., Li, C., Si, Y. (2021) Specifying dividend provisions in response to dividend regulation: Evidence from China. Emerging Markets Finance and Trade, 57(14), 4121-4142. (ABS2)

FUNDINGS

• The National Natural Science Foundation of China (Youth Program 72002165);
• Humanities and Social Science Foundation of the Ministry of Education of China (Youth Program 20YJC790116);
• Humanities and Social Science Foundation of the Ministry of Education of China (General Program 24YJA630078).

AWARDS

• The Best Paper Award, 2019, American Accounting Association IAS Conference at Miami (presenter)；
• Top10 Young Scholars, 2022, Xi'an Jiaotong University;
• High-level Financial and Accounting Talents, 2024, The Ministry of Finance, PRC.