Professor Qingliang Tang

Professor of Accounting,
Accounting

Biography
Contact
Publications
Projects
Supervision

Biography

Regular Appointment: Lecturer, University of New England (6/1993-12/1994).
Regular Appointment: Lecturer, University of Sydney (2/1996-2/1999).
Regular Appointment: Senior Lecturer, University of Western Sydney (since2/1999).

Recent publications or accepted papers in CARBON ACCOUNTING

Le Luo, and Qingliang Tang. 2014. Does Voluntary Carbon Disclosure Reflect Underlying Carbon Performance? Journal of Contemporary Accounting and Economics (A).Accepted in July 2014.

Lin Liao, Richard Morris, Helen Kang, Qingliang Tang, 2013. Information Asymmetry of Fair Value Accounting during the Global Financial Crisis. Journal of Contemporary Accounting and Economics (A). Volume 9 Issue 2, December, 221-236.

Lin Liao, Le Luo, Qingliang Tang, 2014. Gender Diversity, Board Independence, Environmental Committee and Greenhouse Gas Disclosure. British Accounting Review (A). Accepted on 24 January 2014. Forthcoming.

Qingliang Tang and Le Luo. 2014. Carbon management systems and carbon mitigation. Australian Accounting Review (B).March.

Luo, Le, Y. Lan, Qingliang Tang. 2012. Corporate incentives to disclose carbon information: Evidence from CDP Global 500 report. Journal of International Financial Management and Accounting (B Journal). Volume 23, Number 2, pp93-120.

Le Luo and Qingliang Tang. 2014. Carbon Tax, Corporate Carbon Profile and Financial Return. Pacific Accounting Review(B), forthcoming. Accepted on 10 December 2012.

Lin, Z, Qingliang Tang, Y Jiang, X He. 2014. Does High-Quality Financial Reporting Mitigate the Negative Impact of Global Financial Crises on Firm Performance? Evidence from the United Kingdom., Australasian Accounting Business and Finance Journal(B), forthcoming.

Le Luo, Yi-Chen Lan, Qingliang. 2013. Comparison of Propensity for Carbon Disclosure between Developing and Developed Countries: A Resource Constraint Perspective. Accounting Research Journal(B). Outstanding paper of the Journal in 2013.

He, Y, Qingliang Tang, K, Wang. 2013. Carbon disclosure, performance, and cost of capital. China Journal of Accounting Studies. 2013.

HE Yu，Qingliang Tang. 2012. Public Service, Government Transparency and Public Trust in Government: Mechanism and Evidence. In Chinese. East China Economic Management(in Chinese, ranking is not available). Vol.26, No.04, p120-126.

This information has been contributed by Professor Tang.

Qualifications

PhD University of Glasgow
MEc Shanghai University of Technology
BEc Shanghai University of Technology

Professional Memberships

CPA Australia (2005 - 2014)

Organisational Unit (School / Division)

Accounting

Contact

Email:	Q.Tang@westernsydney.edu.au
Phone:	(02) 9685 9226
Mobile:
Location:	1.10

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Publications

Books

Xu, Z., Xie, R., Zhu, R. and Tang, Q. (2011), 'Auditing Research Frontier', : Press of Shanghai University of Finance and Economics 9787564211875.
Tang, Q., Xue, Z., Xie, R. and Zhu, R. (2002), 'Review on Auditing Research', : Press of Shanghai University of Finance and Economics Press 7810497995.

Chapters in Books

He, R., Luo, L. and Tang, Q. (2021), 'Usefulness of corporate carbon information for decision-making', Information for Efficient Decision Making: Big Data, Blockchain and Relevance, World Scientific Publishing 9789811220463.
Tang, Q., Lin, Z. and Kilgore, A. (2006), 'User perceptions of auditor independence in China', Celebrating Accounting, University of Western Sydney 1741080770.

Journal Articles

Luo, L. and Tang, Q. (2023), 'The real effects of ESG reporting and GRI standards on carbon mitigation : international evidence', Business Strategy and the Environment, vol 32, no 6 , pp 2985 - 3000.
Elsayih, J., Datt, R., Tang, Q., Hamid, A. and Varua, M. (2023), 'Exploring the determinants of carbon management system quality : the role of corporate governance and climate risks and opportunities', Accounting and Finance, vol 63, no 4 , pp 4065 - 4091.
Wang, H., Tang, Q. and Guo, T. (2023), 'Board gender diversity and carbon proactivity : the influence of cultural factors', Journal of Risk and Financial Management, vol 16, no 2 .
Luo, L., Tang, Q., Fan, H. and Ayers, J. (2023), 'Corporate carbon assurance and the quality of carbon disclosure', Accounting and Finance, vol 63, no 1 , pp 657 - 690.
Peng, X., Li, J., Tang, Q., Lan, Y. and Cui, X. (2023), '[In Press] Do environmental scores become multinational corporations' strategic "greenwashing" tool for window-dressing carbon reduction? : a cross-cultural analysis', Business Strategy and the Environment, .
Jiang, Y. and Tang, Q. (2023), 'Mandatory carbon reporting, voluntary carbon disclosure and ESG performance', Pacific Accounting Review, vol 35, no 4 , pp 534 - 561.
He, R., Luo, L., Shamsuddin, A. and Tang, Q. (2022), 'The value relevance of corporate investment in carbon abatement : the influence of national climate policy', European Accounting Review, vol 31, no 5 , pp 1233 - 1261.
Luo, L. and Tang, Q. (2022), 'National culture and corporate carbon performance', Australian Journal of Management, vol 47, no 3 , pp 503 - 538.
Zha, G., Li, Y. and Tang, Q. (2022), 'Impacts of emissions trading scheme initiatives on corporate carbon proactivity and financial performance', Journal of Risk and Financial Management, vol 15, no 11 .
Luo, L. and Tang, Q. (2021), 'Corporate governance and carbon performance : role of carbon strategy and awareness of climate risk', Accounting and Finance, vol 61, no 2 , pp 2891 - 2934.
Zhang, L., Tang, Q. and Huang, R. (2021), 'Mind the gap : is water disclosure a missing component of corporate social responsibility?', British Accounting Review, vol 53, no 1 .
Fan, H., Tang, Q. and Pan, L. (2021), 'An international study of carbon information asymmetry and independent carbon assurance', British Accounting Review, vol 53, no 1 .
Elsayih, J., Elsayih, J., Datt, R. and Tang, Q. (2021), 'Corporate governance and carbon emissions performance : empirical evidence from Australia', Australasian Journal of Environmental Management, vol 28, no 4 , pp 433 - 459.
Wang, H., Guo, T. and Tang, Q. (2021), 'The effect of national culture on corporate green proactivity', Journal of Business Research, vol 131 , pp 140 - 150.
He, R., Luo, L., Shamsuddin, A. and Tang, Q. (2021), 'Corporate carbon accounting : a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement', Accounting and Finance, vol 62, no 1 , pp 261 - 298.
Shan, Y., Tang, Q. and Zhang, J. (2021), 'The impact of managerial ownership on carbon transparency : Australian evidence', Journal of Cleaner Production, vol 317 .
Datt, R., Luo, L. and Tang, Q. (2020), 'Corporate choice of providers of voluntary carbon assurance', International Journal of Auditing, vol 24, no 1 , pp 145 - 162.
Guo, T., Zha, G., Lee, C. and Tang, Q. (2020), 'Does corporate green ranking reflect carbon-mitigation performance?', Journal of Cleaner Production, vol 277 .
Tang, Q. (2019), 'Institutional influence, transition management, and the demand for carbon auditing : the Chinese experience', Australian Accounting Review, vol 29, no 2 , pp 376 - 394.
Datt, R., Luo, L. and Tang, Q. (2019), 'The impact of legitimacy threat on the choice of external carbon assurance : evidence from the United States', Accounting Research Journal, vol 32, no 2 , pp 181 - 202.
Arthur, N., Chen, H. and Tang, Q. (2019), 'Corporate ownership concentration and financial reporting quality : international evidence', Journal of Financial Reporting and Accounting, vol 17, no 1 , pp 104 - 132.
Zhang, L. and Tang, Q. (2019), 'Corporate water management systems and incentives to self-discipline', Sustainability Accounting, Management and Policy Journal, vol 10, no 3 , pp 592 - 616.
Datt, R., Luo, L. and Tang, Q. (2019), 'Corporate voluntary carbon disclosure strategy and carbon performance in the USA', Accounting Research Journal, vol 32, no 3 , pp 417 - 435.
Tang, Q. and Tang, L. (2019), 'Toward a distributed carbon ledger for carbon emissions trading and accounting for corporate carbon management', Journal of Emerging Technologies in Accounting, vol 16, no 1 , pp 37 - 46.
Elsayih, J., Elsayih, J., Tang, Q. and Lan, Y. (2018), 'Corporate governance and carbon transparency : Australian experience', Accounting Research Journal, vol 31, no 3 , pp 405 - 422.
Datt, R., Luo, L., Tang, Q. and Mallik, G. (2018), 'An international study of determinants of voluntary carbon assurance', Journal of International Accounting Research, vol 17, no 3 , pp 1 - 20.
Luo, L., Tang, Q. and Peng, J. (2018), 'The direct and moderating effects of power distance on carbon transparency : an international investigation of cultural value and corporate social responsibility', Business Strategy and the Environment, vol 27, no 8 , pp 1546 - 1557.
Yu, T., Lin, Z. and Tang, Q. (2018), 'Blockchain : the introduction and its application in financial accounting', Journal of Corporate Accounting and Finance, vol 29, no 4 , pp 37 - 47.
Luo, L. and Tang, Q. (2016), 'Does national culture influence corporate carbon disclosure propensity?', Journal of International Accounting Research, vol 15, no 1 , pp 17 - 47.
Tang, Q. (2016), 'Carbon management system study : contributions, limitations, and future opportunities : a response to discussion comments (2016)', International Journal of Accounting, vol 51, no 2 , pp 310 - 314.
Tang, Q. and Luo, L. (2016), 'Corporate ecological transparency : theories and empirical evidence', Asian Review of Accounting, vol 24, no 4 , pp 498 - 524.
Luo, L. and Tang, Q. (2016), 'Determinants of the quality of corporate carbon management systems : an international study', International Journal of Accounting, vol 51, no 2 , pp 275 - 305.
Tang, Q., Chen, H. and Lin, Z. (2016), 'How to measure country-level financial reporting quality?', Journal of Financial Reporting and Accounting, vol 14, no 2 , pp 230 - 265.
He, Y., Tang, Q. and Wang, K. (2016), 'Carbon performance versus financial performance', China Journal of Accounting Studies, vol 4, no 4 , pp 357 - 378.
Liao, L., Luo, L. and Tang, Q. (2015), 'Gender diversity, board independence, environmental committee and greenhouse gas disclosure', The British Accounting Review, .
Arthur, N., Tang, Q. and Lin, Z. (2015), 'Corporate accruals quality during the 2008-2010 Global Financial Crisis', Journal of International Accounting, Auditing and Taxation, vol 25 , pp 1 - 15.
Gray, S., Kang, T., Lin, Z. and Tang, Q. (2015), 'Earnings management in Europe post IFRS : do cultural influences persist?', Management International Review, vol 55, no 6 , pp 827 - 856.
Tang, Q. and Luo, L. (2014), 'Carbon management systems and carbon mitigation', Australian Accounting Review, vol 24, no 1 , pp 84 - 98.
Luo, L. and Tang, Q. (2014), 'Does voluntary carbon disclosure reflect underlying carbon performance?', Journal of Contemporary Accounting and Economics, vol 10, no 3 , pp 191 - 205.
Luo, L. and Tang, Q. (2014), 'Carbon tax, corporate carbon profile and financial return', Pacific Accounting Review, vol 26, no 3 , pp 351 - 373.
Lin, Z., Jiang, Y., Tang, Q. and He, X. (2014), 'Does high-quality financial reporting mitigate the negative impact of global financial crises on firm performance? : evidence from the United Kingdom', Australasian Accounting Business and Finance Journal, vol 8, no 5 , pp 19 - 44.
Luo, L., Tang, Q. and Lan, Y. (2013), 'Comparison of propensity for carbon disclosure between developing and developed countries : a resource constraint perspective', Accounting Research Journal, vol 26, no 1 , pp 6 - 34.
Liao, L., Kang, H., Morris, R. and Tang, Q. (2013), 'Information asymmetry of fair value accounting during the financial crisis', Journal of Contemporary Accounting and Economics, vol 9, no 2 , pp 221 - 236.
He, Y., Tang, Q. and Wang, K. (2013), 'Carbon disclosure, carbon performance, and cost of capital', China Journal of Accounting Studies, vol 1, no 3-4 , pp 190 - 220.
Luo, L., Lan, Y. and Tang, Q. (2012), 'Corporate incentives to disclose carbon information : evidence from the CDP Global 500 Report', Journal of International Financial Management and Accounting, vol 23, no 2 , pp 93 - 120.
Chen, H., Tang, Q., Jiang, Y. and Lin, Z. (2010), 'The role of international financial reporting standards in accounting quality: evidence from the European Union', Journal of International Financial Management and Accounting, vol 21, no 3 , pp 220 - 278.
Lin, Z., Xiao, J. and Tang, Q. (2008), 'The roles, responsibilities and characteristics of audit committee in China', Accounting, Auditing and Accountability Journal, vol 21, no 5 , pp 721 - 751.
Lin, Z., Xiao, J. and Tang, Q. (2007), 'Management Audit Committees in China: Perceptions and Operations', Journal of Asian Business, vol 21, no 3 , pp 1 - 36.
Tang, Q. and Dunk, A. (2003), 'Chinese Management and Auditing', Managerial Finance, vol 29, no 12 .
Tang, Q. and Lin, Z. (2003), 'Auditor independence in China: Current issues', Managerial Finance, .
Lin, Z., Tang, Q. and Xiao, J. (2003), 'An experimental study of users' responses to qualified audit reports in China', Journal of International Accounting, Auditing and Taxation, vol 12, no 1 , pp 1 - 22.

Conference Papers

Luo, L., Tang, Q. and Shamsuddin, A. (2017), 'Abnormal carbon emissions, environmental performance and firm value in the US', American Accounting Association. Annual Meeting , San Diego, Calif..
Datt, R., Luo, L., Mallik, G. and Tang, Q. (2017), 'An international study of determinants of voluntary carbon assurance', Annual Congress of the European Accounting Association, Valencia, Spain.
Elsayih, J., Elsayih, J., Tang, Q. and Donleavy, G. (2014), 'The impact of corporate governance on carbon reduction performance : Australian experience', World Business, Finance and Management Conference, Auckland, N.Z..
Datt, R., Donleavy, G. and Tang, Q. (2014), 'Corporate carbon opacity and voluntary GHG statement assurance', American Accounting Association. Annual Meeting, Atlanta, Georgia.
Lin, L., Kang, H., Morris, R. and Tang, Q. (2011), 'Information Asymmetry of Fair Value Accounting during the Global Financial Crisis', The 2011 AFAANZ Conference, Darwin, Australia.
Tang, Q. (2008), 'How to measure financial reporting quality internationally', 2008 AFAANZ/IAAER Conference, Sydney, Australia.
Tang, Q. (2007), 'A global investigation of financial reporting quality', College of Business Research Symoisium 2007, Sydney.
Tang, Q. (2007), 'Financial reporting quality around the world', Seventh International Business Research Conference, UTS, Sydney.
Tang, Q. (2006), 'Earnings management activities in Chinese capital markets', Asian Academic Accounting Association annual conference, Sydney.
Tang, Q. (2003), 'Affiliated versus disaffiliated auditors in China', 7th Interdisciplinary Perspectives on Accounting, Madrid.

Carbon Accounting

Carbon Auditing

Carbon management Systems

Carbon disclosure and carbon performance

Carbon accounting for climate change

The role of carbon accounting for emission trading scheme