Rate My Professor Zihan Liu

Liu's research focuses on corporate non-financial reporting, corporate governance, and auditing and assurance, with particular emphasis on integrating sustainability into corporate practices, the interplay between business, society, and the environment, and connections between financial and non-financial disclosures. Her recent work, including a project funded by an Australian government agency, examines Australian listed companies' readiness for IFRS S2 climate-related disclosures and the influence of board director characteristics on choices of financial audit and ESG assurance firms. Key publications include: Liu, Z., Jubb, C., & Abhayawansa, S. (2025). 'Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics,' British Accounting Review, 57, 101505; Liu, Z., Abhayawansa, S., & Jubb, C. (2024). 'The impact of board capital on total value reporting: evidence from the Australian health care sector,' Journal of Intellectual Capital, 25(2/3), 559-587; Liu, Z., Jubb, C., & Abhayawansa, S. (2019). 'Analysing and evaluating integrated reporting: Insights from applying a normative benchmark,' Journal of Intellectual Capital, 20(2), 235-263 (cited 110 times); Liu, Z., Abhayawansa, S., Jubb, C., & Perera, L. (2017). 'Regulatory impact on voluntary climate change–related reporting by Australian government-owned corporations,' Financial Accountability & Management, 33(3), 264-283 (cited 69 times); and Abhayawansa, S., Liu, Z., & Guthrie, J. (2021). 'Validity in content analysis-based intellectual capital disclosure research: a critical review,' in Research Handbook on Intellectual Capital and Business. Liu received the University of Otago Early Career Award for Distinction in Research in 2025 and the Otago Business School Outstanding Early Career Researcher award in 2024. She teaches ACCT 233 Fundamentals of Accounting for Financial Decisions.