Fang Gao

Office: Xuri New Building 313


research interests: Financial Reporting; Accounting Standard


Prof. Fang Gao is the associate professor in the Glorious Sun School of Business and Management, Donghua University. She received her doctoral degree from Xiamen University in 2007. Prof. Gao is currently ACCA Member. She has published plenty of papers in premium academic journals such as Journal of Banking and Finance, European Accounting Review. Prof.


  • 2004.09-2007.6  Accounting, Xiamen University, Ph.D.

  • 2001.09-2004.07  Accounting, Ocean University of China, M.A.

  • 1997.09-2001.07  Accounting, Qingdao University, B.A.

Work Experience

  • since 2015.09    Glorious Sun School of Business and Management, Donghua University, Associate Professor

  • 2014.09-2015.08  Glorious Sun School of Business and Management, Donghua University, Assistant Professor

  • 2007.09-2014.08  School of Management, Ocean University of China, Assistant Professor

Academic Experience

  • 2011.01-2012.01  Rotterdam School of Management, Erasmus University, Visiting Research Fellow.

Honors and Awards

  • 2018  The third prize of the 12th Fujian Social Science outstanding achievement award.

  • 2015  The 7th outstanding achievement award of scientific research in Colleges and universities.

  • 2013  The third prize of Qingdao social science outstanding achievement award.

  • 2009  The second prize of outstanding achievements in Social Sciences of Shandong Province.


Journal Papers

  • Fu, R., Gao, F., Kim, Y., & Qiu, B. (2017). Performance volatility, information availability, and regulatory reforms. Journal of Banking and Finance, (75):35-52.

  • Gao, F., Yi, D., Ni, C., &Fu, R. (2016). Determinants and economic consequences of nonfinancial disclosure quality. European accounting review, 25(2):287-317.

  • Gao, F., & Fu, R. (2012). Accounting standards reform, stock liquidity and cost of equity capital: Evidence from Chinese A-share listed companies. Chinese Journal of Management Science, 20 (4):27-36.

  • Chapters, Academic Books, and Textbooks

  • Zeng, Y., Liu, C., & Gao, F. (2017). Accounting, First Edition, Beijing: China Textile Publisher.

  • Wang, Z., Gao, F., & Wang, H. (2013). Advanced Financial Accounting, Shanghai: Lixin Accounting Publisher.

Teaching and Research Projects

  • 2020-2022  The effect and influence mechanism of bond connect program, Project supported by Ministry of Education of China, Principal.

  • 2018-2020  The research on influence of capital market opening to firm value: empirical evidence from Shanghai-Hong Kong stock connect program, National Natural Science Foundation of China, Participant.

  • 2011-2012  The economic consequence of enterprise accounting standards application. Project supported by Shandong Office of philosophy and social sciences, Principal.


  • Undergraduate: Financial Reporting F7, Accounting

  • Graduate: Accounting Theory, IFRS, Accounting English