Accounting Standard and Accounting Theory Research, Capital Market Finance and Accounting Research, Internal Control and Risk Management Research
2011.09-2014.06 PhD (Accounting), Business School, Renmin University of China, P.R. China
2008.09-2011.01 Master (Accounting), School of Accounting, Dongbei University of Finance and Economics, P.R. China
2004.09-2008.07 Bachelor (Quantitative Economics), School of Quantitative Economics, Dongbei University of Finance and Economics, P.R. China
Undergraduate: Accounting; Capital Market and Accounting; Fundamental Accounting Experiment; Intelligent Financial Practice
Postgraduate: Accounting Theory Research
Papers：
1. SUN Guang-guo, MO Dong-yan, Profit and Loss from Debt Restructuring: Where to Go and Where to Follow - Reflections on the Implementation of the New Debt Restructuring Standards, Finance & Accounting, 2010(01)
2. MO Dong-yan, SHAO Cong, Related Test of Executive Compensation, Equity Incentive and Corporate Performance, Scientific Decision Making, 2010(07)
3. SUN Guang-guo, MO Dong-yan, New Policy on Asset Impairment: Has It Curbed or Transformed Earnings Management Methods—— Empirical Research Based on Listed Companies from 2005 to 2008, Research on Financial and Economic Issues, 2010(12)
4. SUN Guang-guo, MO Dong-yan, A New Direction of Internal Control Research in China: Based on the Reliability Objective of Financial Reporting, The Chinese Certified Public Accountant, 2011(08)
5. SUN Guang-guo, MO Dong-yan, The Correlation between Internal Control and Financial Reporting Reliability: A Comparative Analysis Based on Paired Cases, Accountant, 2012(02)
6. SUN Guang-guo, MO Dong-yan, YANG Jin-feng, Internal Control and Financial Reporting Reliability Objectives Based on a Common Theory Perspective, Financial Supervision, 2012(04)
7. SUN Guang-guo, MO Dong-yan, Has Internal Control Ensured the Reliability of Financial Reporting—— Evidence from Listed Companies in China, Research on Financial and Economic Issues, 2012(03), (Cover Key Article)
8. MO Dong-yan, Analysis of the Causes of the Luno Financial Incident and Suggestions for Countermeasures, Modern Accounting, 2013(07) & Material in the Copy Press: Finance & Accounting Guide, 2013(11)
9. MO Dong-yan, Reflections on the Question of Revenue Confirmation for Online Group Buying Enterprises: Based on the Analysis of Revenue Confirmation on Groupon Group Buying Network and Nuomi Network, Communication of Finance and Accounting, 2013(09)
10. MO Dong-yan, Have Accounting Firms Played a Role in Corporate Mergers and Acquisitions—— Accounting Scandal Based on HP's Acquisition of Autonomy, Finance and Accounting Monthly, 2013(09)
11. MO Dong-yan, Will Advertising Expenses Affect the Inflow of Future Economic Benefits—— On the Formulation of Advertising Investment Guidelines, Macroeconomics, 2013(09)
12. MO Dong-yan, Investigation and Research on the Evaluation and Revision Opinions of Accounting Rules for Equity Investment, Financial Supervision, 2014(12) & Material in the Copy Press: Finance & Accounting Guide (Practical Edition), 2015(05)
13. MO Dong-yan, Media Attention: Market Supervision or Market Pressure: A Study Based on Enterprise Earnings Management Behavior, Macroeconomics, 2015(11)
14. MO Dong-yan, Reflection on Accounting Standards for Equity Investment, Finance & Accounting, 2016(06)
15. MO Dong-yan, Research on the Unexpected Effects of the Evolution of Equity Investment Accounting Standards: Analysis and Empirical Testing from the Perspective of Earnings Management, Journal of Zhengzhou University (Philosophy and Social Sciences Edition), 2016(04) & Material in the Copy Press: Finance & Accounting Guide (Theoretical Edition), 2017(02)
16. MO Dong-yan, ZHANG Ying, Reflection on the Issue of Consolidated Financial Statements Triggered by the Dispute over Control over Vanke, Finance & Accounting, 2017(10)
17. ZHANG Ming-dou, MO Dong-yan, Research Feedback Teaching Based on Applied Higher Education – Discussion on the Teaching Evaluation System, Journal of Xuchang Universiti, 2017(03)
18. MO Dong-yan, ZHANG Ying, Research on the Improvement of Undergraduates’ Self-Management Ability on the Background of Education Reform, Journal of Hebei GEO University, 2017(02)
19. MO Dong-yan, LI Ling, A Study on the Strategies of Enhancing Autonomous Learning Ability for Undergraduates in Finance and Economics Universities – Based on the Perspective of Teaching Mode Transformation, Journal of Changchun University, 2017(08)
20. MO Dong-yan, Zhang Ying, A Study on the Corporate Governance Function of We Chat Media in the Light of Dual Agency Cost, Journal of Zhengzhou University (Philosophy and Social Sciences Edition), 2017(05) & Material in the Copy Press: Finance & Accounting Guide (Theoretical Edition), 2018(02)
21. MO Dong-yan, YANG Zhen-zhen, Three Mechanisms of Media Attention from the Perspective of the Yinguangxia Incident, Financial Supervision, 2017(07)
22. MO Dong-yan, YANG Zhen-zhen, XU Hao-ran, Enterprise Lifecycle, Media Attention, and Effectiveness of Internal Control, Research on Financial and Economic Issues, 2018(01) & Material in the Copy Press: Finance & Accounting Guide (Theoretical Edition), 2018(05)
23. MO Dong-yan, YANG Zhen-zhen, Does Voluntary Disclosure of Internal Control Audit Fees Have a Positive Effect? – Based on the Perspective of Signal Transmission and Information Selection, Finance Research, 2018(04)
24. MO Dong-yan, The Evolution of Equity Investment Accounting Rules and Its Theoretical Roots, Review of Accounting and Control, 2018
25. MO Dong-yan, MA Di, LI Lu, The Necessity and Specific Ways for Creditors to Participate in Corporate Governance, Finance & Accounting, 2018(19)
26. MO Dong-yan, YANG Zhen-zhen, ZHANG Li, The Scope of the "Domestic Accounting Firm Compensation" Project Should be Clearly Defined, Finance & Accounting, 2018(23)
27. MO Dong-yan, WANG Zong-peng, LI Ling, Different Effects of Media Focus on the Financial Restatement of Listed Companies: A Comparative Analysis Based on Different Types of Media, Journal of Dongbei University of Finance and Economics, 2019(01)
28. MO Dong-yan, ZHAO Min, Does Preventive Supervision Affect the Author’s Decision-Making? – Based on Annual Report Audit of Chinese Institute of Certified Public Accountants, Journal of Zhengzhou University (Philosophy and Social Sciences Edition), 2019(04)
29. MO Dong-yan, PAN Yun-yun, LI Rui, The Identification Standards for Internal Control Deficiencies: Practical Problems and Possible Solutions, Review of Accounting and Control, 2019(01)
Publications:
1. Research on the Usefulness of Accounting Information in Equity Investment under the Background of Accounting Rule Evolution, Dongbei University of Finance and Economics Press, 2018 (Monograph)
2. Financial Management of Non-Profit Organizations, Dongbei University of Finance and Economics Press, 2018 (Textbook)
Research Grants:
1. Employee Stock Ownership Plan and Financial Decisions of Listed Companies: Theoretical Analysis and Empirical Testing, The Educational Department of Liaoning Province, Presider, 2020
2. Research on the Construction of Resilient Capital Market in Liaoning Province under High Quality Development (Project No. L19BJY021), Social Science Planning Fund Project of Liaoning Province, Presider, 2019
3. Research on the Design and Application of the Financial Rules and Regulations Framework System of State Grid Corporation of China, Horizontal Project, Presider, 2018
4. The Impact of Media Attention and Internal Control Effectiveness on the Quality of Accounting Information and Empirical Research (Project No. 71602024), Youth Science Foundation of the National Natural Science Foundation of China, Presider, 2017
5. Research on the Cultivation of Self-Management Ability for Undergraduate Students in Financial and Economic Colleges (Project No. JG16DB118), Education Science 13th Five Year Plan Project of Liaoning Province, Presider, 2016
6. Research on the Performance of Financial Subsidies for Listed Companies in Liaoning Province (Project No. 15B015), Key Projects of Financial Research Fund of Liaoning Province, Presider, 2015
7. Research on the Impact of Relationship Shareholders on Dividend Distribution and Its Economic Consequences (Project No. 2015M571317), Presider, 2015
8. Research on the Unexpected Effects of the Evolution of Equity Investment Accounting Standards (Project No. L14BGL015), Social Science Planning Fund Project of Liaoning Province, Presider, 2014
9. Supply Chain Relationship Governance in Financial Distress: Maintenance Thresholds and Strategy Selection (Project No. 71702027), Youth Program of the National Natural Science Foundation of China, Participant, 2017
10. Research on the Usefulness of Income Tax Accounting Information Based on Accounting System Changes (Project No. 71272152), General Project of the National Natural Science Foundation of China, Participant, 2013
11. Research on the Effectiveness of Internal Control and Financial Reporting Quality from the Perspective of Investor Protection (Project No. 71272051), The General Program of the National Natural Science Foundation of China, Participant, 2013
12. Research on the Impact and Economic Consequences of Media Supervision on Perquisite Consumption in the Network Environment (Project No. 13CGL060), Youth Program of the National Social Science Fund of China, Participant, 2013
13. Research on the Coordination between the Changes of Accounting Standards and Enterprise Management (Project No. L10DGL013), Social Science Fund of Liaoning Province, Participant, 2010
14. Research on Internal Control and Risk Management Based on Financial Reporting Objectives (Project No. 2009T027), Project of the Innovation Team of the Educational Department of Liaoning Province, Participant, 2009
15. Research and Empirical Analysis on the Impact of the Implementation of the New Accounting Standards System on the Earnings of Losing Listed Companies (Project No. 2008lslktglx-73), Federation of Social Sciences of Liaoning Province, Participant, 2008
16. Financial Crisis and Accounting Standards - Analysis Based on the Annual Reports of Listed Companies in the Shenzhen Market in 2008 (Project No. 2009KJA0011), Major Accounting Research Project of the Ministry of Finance of China, Participant, 2009
17. Comprehensive and In-Depth Analysis of the Implementation of New Accounting Standards by Chinese Listed Companies in 2009 (Project No. 2010KJ01), Major Accounting Research Project of the Ministry of Finance of China, Participant, 2010
18. Research on the Budget System of State-Owned Capital Operation (Project No. 辽科发 45, 2008401045), Major Scientific Research Projects of Department of Science and Technology of Liaoning Province, Participant, 2008
1. Excellent Master's Thesis Instructor, 2018
2. Selected for Liaoning BaiQianWan Talents Program, 2017
3. "Interpretation of the Latest Enterprise Accounting Standards", Main Lecturer, Dalian Professional and Technical Personnel Knowledge Update Premium Course, 2017
4. Third Prize of Excellent Science and Technology Achievement Award of Dalian, 2017
5. Third Prize of Natural Science Academic Achievement Award of Liaoning Province, 2015
6. First Prize of Natural Science Excellent Academic Paper of Dalian, 2013
7. Excellent Master's Thesis in Liaoning Province, 2012
8. First Prize for Excellent Paper of Accounting Society of Liaoning Province, 2010
