Accounting Standard (Financial Accounting) Research, Accounting Theory Research, Internal Control and Risk Management Research
2008.10-2012.06 Postdoc, Postdoctoral Workstation for Business Administration of Shenyang Machine Tool Co., Ltd, P.R. China
2002.09-2007.12 PhD of Management, Dongbei University of Finance and Economics, P.R. China
1995.09-1998.07 Master of Economics, Dongbei University of Finance and Economics, P.R. China
1991.09-1995.07 Bachelor of Economics, Dongbei University of Finance and Economics, P.R. China
Undergraduate: Intermediate Financial Accounting; Advanced Financial Accounting; Capital Market and Accounting; Accounting Standard Theme; Fundamental Accounting
Postgraduate: Financial Accounting Theory; Financial Accounting Theory and Practice
PhD: Accounting Theory Research; Accounting Standard Research
Papers:
1. SUN Guang-guo, Establishment of Accounting Standards for SMEs: The Goals and Model, Accounting Research, 2009(02)
2. SUN Guang-guo, MO Dong-yan, New Policy on Asset Impairment: Has it Curbed or Transformed Earnings Management Methods - Empirical Research on Listed Companies from 2005 to 2008, Research on Financial and Economic Issues, 2010(12)
3. SUN Guang-guo, Research on Improving Internal Reporting in Enterprises, Public Finance Research, 2011(03)
4. SUN He, SUN Guang-guo, The Functional Fixation of Fair Value Information – Investors’ Behavior Analysis Based on the Background of Accounting Standards’ International Convergency, Business and Management Journal, 2011(04)
5. 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)
6. 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)
7. SUN Guang-guo, YANG Jin-feng, Study of Financial Reporting Quality Assessment: Review, Comment and Prospect, Accounting Research, 2012(03)
8. SUN Guang-guo, LIU Shuang, Research on the Coordination and Linkage between the Changes of Accounting Standards and the Behavior of Enterprise Management, Journal of Management World, 2012(08)
9. SUN Guang-guo, YANG Jin-feng, ZHENG Wen-jing, Financial Reporting Quality Assessment: Theoretical Framework, Key Concepts and Operational Mechanism, Accounting Research, 2013(03)
10. SUN Guang-guo, KUAI Shuang, The Incentives, Motives, and Pathways of Accounting Standard Changes: An Analysis of Three Major Accounting Standard Changes in the Last 20 Years, Public Finance Research, 2013(05)
11. SUN Guang-guo, YANG Jin-feng, Can High-Quality Internal Control Improve the Transparency of Accounting Information? Research on Financial and Economic Issues, 2013(07)
12. SUN Guang-guo, LI Bing-hui, Research on the Theoretical Framework for Evaluating the Effectiveness of Internal Control: From the Perspective of Investor Protection, Research on Financial and Economic Issues, 2014(02)
13. SUN Guang-guo, ZHU Yi-ni, Equity Structure, Board Effectiveness, and Financial Reporting Transparency: Empirical Evidence from Listed Companies on the Main Board of the Shenzhen Stock Exchange, Macroeconomics, 2014(04)
14. SUN Guang-guo, ZHAO Jian-yu, State Ownership, Managerial Overconfidence and Accounting Conservatism, Accounting Research, 2014(05)
15. SUN Guang-guo, WANG Wen-hui, Budget-Control-Oriented Specification of the Government Transaction Costs: A Regulatory Framework, Reform, 2014(10)
16. SUN Guang-guo, WANG Wen-hui, Research on the Governance Efficiency of the Board of Directors and the Issue of Executive Concurrence, Financial Supervision, 2015(05)
17. SUN Guang-guo, GUO Rui, An Analysis of the Causes and Consequences of the Phenomenon of Jointly Serving the Board of Directors and the Management, Finance & Accounting, 2015(04)
18. SUN Guang-guo, LIU Shuang, ZHAO Jian-yu, Control of Largest Shareholder, Institutional Investors and Earnings Management, Nankai Business Review, 2015(05)
19. SUN Guang-guo, GUO Rui, Can CFO Inside Directors Help Board Supervision? Accounting Research, 2015(11)
20. ZHAO Jian-yu, SUN Guang-guo, Analyst Coverage, Financial Reporting Quality and Stock Price Synchronicity – Evidence from Chinese Listed Companies, Finance Research, 2016(01)
21. SUN Guang-guo, GUO Rui, Do Intangible Assets Jeopardize Annual Earnings Persistence? – Evidence from China’s A-Share Listed Non-Financial Companies, Frontiers of Science and Technology of Engineering Management, 2016(02)
22. SUN Guang-guo, SUN Rui-qi, Has the Concurrent Role of Director-Manager Affected the Efficiency of Enterprise Investment? Research on Financial and Economic Issues, 2016(07)
23. SUN Guang-guo, WANG Wen-hui, Three-Public-Consumption Information Disclosure and Its System Control: 2011-2016, Reform, 2017(03)
24. SUN Guang-guo, YANG Jin-feng, Can Institutional Ownership Improve Accounting Comparability of Listed Companies? Collected Essays on Finance and Economics, 2017(08)
25. BU Jun, SUN Guang-guo, Research of Accounting Standards Operational Entity and Interactive Mechanism, Accounting Research, 2017(08)
26. SUN Guang-guo, SUN Rui-qi, Can Controlling Shareholders Appoint Executive Directors Improve Corporate Governance, Nankai Business Review, 2018(01)
27. WANG Wen-hui, SUN Guang-guo, SUN Rui-qi, Does Overlapping Membership on Audit and Strategy Committees Inhibit Firm’s Innovation, China Accounting Review, 2018(03)
28. BU Jun, SUN Guang-guo, Board Secretary’s Identity Positioning and Duty Fulfillment: Empirical Evidence Based on the Information Disclosure Quality, Accounting Research, 2018(12)
29. YUAN Yue, SUN Guang-guo, Comprehensive Budget Performance Management Based on the Perspective of National Governance, Research on Financial and Economic Issues, 2019(04) & Review of Economic Research, 2019(14) (Partial Reprint, Title: The Guarantee Mechanism for Comprehensive Budget Performance Management)
30. ZHANG Jing, LIN Ting, SUN Guang-guo, Can Military Top Executives Reduce Corporation Earnings Management Based on Moral Integrity Perspective? Journal of Beijing Technology and Business University (Social Sciences), 2019(05)
31. CHEN Jia-ning, SUN Guang-guo, Independent Director Network Location, Corporate Tax Avoidance and Corporate Value, Finance Research, 2020(01)
32. CHEN Si-yang, SUN Guang-guo, Does the Director-Manager Duality Inhibit the Level of Innovation in Enterprises? Research on Financial and Economic Issues, 2020(05)
33. BU Jun, SUN Guang-guo, Investors’ Site Visit and Corporate Violation: Mechanism and Effect, Accounting Research, 2020(05)
34. BU Jun, SUN Guang-guo, The Influence of Director-Manager Duality on Corporate Risk-Taking: From the Perspective of Executive Incentive, Reform, 2020(10)
35. BU Jun, SUN Guang-guo, Does Environmental Uncertainty Affect the Labor Investment Efficiency? Business and Management Journal, 2020(10)
36. ZHANG Yan-chao, SUN Guang-guo, BU Jun, Does Corporate Strategy Affect Labor Investment Efficiency? Review of Investment Studies, 2020(10)
37. DAI Ming-yu, SUN Guang-guo, Internal Control Deficiencies, Family CEOs, and Tunneling Behavior, Study & Exploration, 2021(01)
38. ZHANG Yan-chao, SUN Guang-guo, Corporate Risk-Taking and the Accuracy of Analysts’ Earnings Forecast, Economic Survey, 2021(02)
39. WANG Wen-hui, SUN Guang-guo, Executive Director Dual Identity with R&D Activities Earnings Management: Mechanism Survey Based on Directorship Identification and Internal Governance, Research on Financial and Economic Issues, 2021(04)
40. BU Jun, SUN Guang-guo, Transformation of State-Owned Assets Supervision Function and Execution Compensation Performance Sensitivity in Central Enterprises, Business and Management Journal, 2021(06)
41. ZHANG Yan-chao, SUN Guang-guo, CHEN Si-yang, Industrial Policy, Resource Allocation and Corporate Strategic Aggressiveness, Macroeconomics, 2021(06)
42. AN Jia-peng, SUN Guang-guo, ZHAI Sheng-bao, Economic Policy Uncertainty and Corporate Bond Covenants: Views Based on Risk Aversion of Debtors, Finance and Trade Research, 2021(12)
Research Grants:
1. Research on Accounting Standards and Accounting Information Quality, The "Accounting Master Training Project" of the Ministry of Finance of China and the Chinese Accounting Society, 2019
2. Research on the Interaction between Financial Accounting Conceptual Framework and Financial Reporting Quality (Project No. 2015KJA001), Key Scientific Research Project for Bidding by the Ministry of Finance of China and the Chinese Accounting Society
3. Research on the Effectiveness of Internal Control and Financial Reporting Quality from the Perspective of Investor Protection (Project No. 71272051), the National Natural Science Foundation of China
4. Corporate Governance, Internal Control, and Financial Reporting Transparency - Based on Empirical Research of A-share Listed Companies in China (Project No. NCET-13-0707), New Century Excellent Talent Support Program of Ministry of Education of China
5. Research on the Accounting Supervision System Guided by Government Budget Control - Based on the Perspective of Government Transaction Costs (Project No. L15AGL004), Key Project of Social Science Fund of Liaoning Province
6. Research on Corporate Governance, External Regulation, and Financial Reporting Quality (Project No. L12DGL021), Social Science Planning Fund Project of Liaoning Province
7. Research on the Path to Improve the Quality of Academic Master's Degree Talent Cultivation - Taking Accounting as an Example (Project No. JG12DB352), Education Science Planning Project of Liaoning Province
8. Research on the Coordination between Changes in Accounting Standards and Enterprise Management (Project No. L10DGL013), Social Science Planning Fund Project of Liaoning Province
9. Research on Internal Control and Risk Management Based on Financial Reporting Objectives (Project No. 2009T027), the Educational Department of Liaoning Province
10. The Impact and Empirical Analysis of the Implementation of the New Accounting Standards System on Earnings of Listed Companies with Losses (Project No. 2008lslktglx-73), Federation of Social Sciences Project of Liaoning Province
1. Selected to the Talent Pool (Accounting) of the Ministry of Finance of P.R. China, 2020.12
2. Selected to the "Accounting Master Training Project" of the Ministry of Finance of P.R. China, Ministry of Finance of P.R. China & China Accounting Society, 2019.11
3. Senior Member (Non-Practicing) of the China Institute of Certified Public Accountants, China Institute of Certified Public Accountants, 2017.12
4. 2015 Excellent Master's Thesis Instructor, Dongbei University of Finance and Economics, P.R. China, 2015.10
5. Excellent Master's Thesis Instructor in Liaoning Province, 2015.10
6. 2014 Excellent Master's Thesis Instructor, Dongbei University of Finance and Economics, P.R. China, 2014.10
7. Distinguished Professor of Liaoning Province, Department of Education of Liaoning Province, 2013.11
8. 2012 Excellent Master's Thesis Instructor, Dongbei University of Finance and Economics, P.R. China, 2013.10
9. The 2nd “My Favorite Young Teacher in Dalian (University Group)” Youth League Committee of Dalian, 2013.09
10. Selected to the "New Century Excellent Talent Support Program" by the Ministry of Education of P.R. China, 2013.09
11. Selected to the "Outstanding Talent Support Program for Ordinary Higher Education Institutions" by the Department of Education of Liaoning Province, 2013.06
12. 2011 Excellent Master's Thesis Instructor, Academic Degrees Committee of Liaoning Provincial People's Government & Department of Education of Liaoning Province, 2012
13. National Accounting Leading Talent (Reserve) of the Ministry of Finance of P.R. China (Academic Phase II), 2007.10 (Graduated on Nov. 03, 2014)
14. Outstanding Young Backbone Teacher in Ordinary Higher Education Institutions, Department of Education Liaoning Province, 2006.12
15. Outstanding Communist Party Member of the Dalian University System from 2003 to 2006, Dalian Municipal Committee of the Communist Party of China University Working Committee, 2006.06
16. Outstanding Communist Party Member, Committee of Dongbei University of Finance and Economics of the Communist Party of China, 2005.06
17. "Research on Improving Internal Reporting in Enterprises", Second Prize of 2012 Natural Science Excellent Academic Paper in Dalian
18. "Has Internal Control Ensured the Reliability of Financial Reporting—— Evidence from Listed Companies in China", First Prize of 2013 Natural Science Excellent Academic Paper in Dalian
19. "Study of Financial Reporting Quality Assessment: Review, Comment and Prospect", First Prize for 2012 Excellent Thesis by the Ministry of Finance of P.R. China & the Chinese Accounting Society, First Prize in the Academic Paper Category of 2012 "Natural Science Academic Achievement Award of Liaoning Province", Third Prize of 2011-2012 "Philosophy and Social Science Achievement Award of Liaoning Province", Excellent Award for 2013 "National Business and Accounting Academic Paper"
20. "Financial Reporting Quality Assessment: Theoretical Framework, Key Concepts and Operational Mechanism", First Prize in the Academic Paper Category of 2013 "Natural Science Academic Achievement Award of Liaoning Province"
21. "Motives, and Pathways of Accounting Standard Changes: An Analysis of Three Major Accounting Standard Changes in the Last 20 Years", Third Prize in the Academic Paper Category of 2014 "Natural Science Academic Achievement Award of Liaoning Province"
22. "Can High-Quality Internal Control Improve the Transparency of Accounting Information?", Special Prize for Excellent Paper of 2013 "Financial Cost Branch of the Chinese Accounting Society and the 26th Theoretical Seminar"
23. "Research on the Theoretical Framework for Evaluating the Effectiveness of Internal Control: From the Perspective of Investor Protection", Second Prize of 2014 "Natural Science Excellent Academic Paper in Dalian"
24. "State Ownership, Managerial Overconfidence and Accounting Conservatism", First Prize in the Academic Paper Category of 2015 "Natural Science Academic Achievement Award of Liaoning Province", Third Prize of 2015 "National Business and Accounting Academic Paper"
25. "Budget-Control-Oriented Specification of the Government Transaction Costs: A Regulatory Framework", Second Prize of 2015 "Natural Science Excellent Academic Paper in Dalian"
26. "Control of Largest Shareholder, Institutional Investors and Earnings Management", Second Prize of 2016 "Natural Science Excellent Academic Paper in Dalian"
27. "Can CFO Inside Directors Help Board Supervision?", Second Prize in the Academic Paper Category of 2016 Natural Science Academic Achievement Award of Liaoning Province
28. "Has the Concurrent Role of Director Manager Affected the Efficiency of Enterprise Investment?", Second Prize of 2017 Excellent Science and Technology Achievement Award of Dalian
