
Tel +64 3 479 5124
Email zihan.liu@otago.ac.nz
Office: OBS 5.08
Zihan is a Lecturer in Accounting in the Department of Accountancy and Finance at the University of Otago. Prior to that, Zihan was at Swinburne University and the University of Melbourne. Her research interests lie primarily in the area of corporate non-financial reporting, corporate governance, and auditing and assurance.
Teaching
- ACCT 233 Fundamentals of Accounting for Financial Decisions
Publications
Abhayawansa, S., Liu, Z., & Guthrie, J. (2021). Validity in content analysis-based intellectual capital disclosure research: A critical review. In J. Dumay, C. Nielsen, M. Lund, M. Massaro & J. Guthrie (Eds.), Research handbook on intellectual capital and business. (pp. 49-70). Cheltenham, UK: Edward Elgar Publishing. doi: 10.4337/9781785365324
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. doi: 10.1108/JIC-02-2018-0031
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, 264-283. doi: 10.1111/faam.12124