（访问时间：2016.11-2017.7）
EDUCATION
2009 Hong Kong Baptist University (AACSB), Hong Kong SAR
Ph.D. in Financial Accounting
Advisor: Professor In-Mu Haw
J. Vaughn & Evelyne H. Wilson Professor of Accounting
Neeley School of Business, Texas Christian University, USA
2005 Xiamen University, China (Ranked No. 1 in Accounting at Mainland China)
Master of Accounting
EMPLOYMENT
Senior Lecturer in Accounting and Academic Cochair of MBA, Murdoch University
Lecturer (Visiting), University of Western Australia, July 2012– June 2013
Assistant Professor, Sun Yat-sen University (AACSB ), China, August 2009– June 2012
Visiting Scholar, University of Texas at Dallas, December 2009–March 2010
Research/Teaching Assistant, Hong Kong Baptist University, 2005–2009
RESEARCH INTERESTS
{C}· Accounting conservatism and earnings quality
{C}· Corporate disclosure and corporate transparency
{C}· Corporate governance and cost of capital
{C}· Accounting research assessment
TEACHING INTERESTS
{C}· Financial Accounting, Financial Statement Analysis
{C}· Managerial Accounting
PUBLICATIONS
{C}[1] “Essays on Determinants of Accounting Conservatism”, 2012, ISBN 978-3-8473-7877-8, LAP Lambert Academic Publishing GmbH & Co. KG. (Single-authored Book).
{C}[2] “Internal Control and Stock Price Crash Risk: Evidence from China” (with Jun Chen, Wang Dong, and K.C. Chan). Forthcoming at European Accounting Review [SSCI, ABDC: A*, SJR: 0.828].
{C}ü Listed on SSRN’s Top Ten download list
{C}[3] “Corporate Philanthropy and Tunneling: Evidence from China” (with Jun Chen, Wang Dong, and J.Y. Tong). Forthcoming at Journal of Business Ethics [SSCI, ABDC: A, SJR: 1.358, Financial Times Top 45 Business Journals].
{C}ü Lead article
{C}[4] “Corporate Governance, Product Market Competition and Pay Performance Sensitivity” (with A. Ko, and J. Tong). Forthcoming at Pacific Basin Finance Journal. [SSCI, ABDC: A].
{C}[5] “More Evidence That Corporate R&D Investment (and Effective Boards) Can Increase Firm Value” (with J. Tong). Journal of Applied Corporate Finance. 2014. Volume 26, Issue 2, 94-100. [ABDC: A].
{C}[6] “Product Market Competition, Legal Institutions, and Accounting Conservatism” (With In-Mu Haw, S. Ho, and A. Li). Journal of International Accounting Research. 2015. Volume 14, Issue 2, 1-39. [ABDC: A, SJR: 0.478].
{C}ü Lead article
{C}[7] “CEO Gender, Ethical leadership, and Accounting Conservatism” (with Simon Ho, Yuansha A. Li, and S. Tam). Journal of Business Ethics. 2015. Volume 127, Issue 2, 351-370. [SSCI, ABDC: A, Financial Times Top 45 Business Journals]
{C}ü {C}Won the KPMG Best Paper Award at 2013 American Accounting Association (AAA) meeting.
{C}[8] “An analysis of the accounting and finance research productivity in Australia and New Zealand in 1991-2010” (with Kam C. Chan, C.H. Chang, and J. Tong). Accounting and Finance. 2012. Volume 52, Issue 1, 249-265. [SSCI, ABDC: A, SJR: 0.547].
{C}[9] “Secrecy Culture and Audit Opinion: International Evidence” (with Tien Yiu Chen and Gaoguang Zhou). Forthcoming at Journal of International Financial Management & Accounting [SSCI, ABDC: B, SJR: 0.395].
{C}[10] “Using Google Scholar citations to rank accounting programs: a global perspective” (with Jesse Y. Chan, Kam C. Chan, and J. Tong). Review of Quantitative Finance and Accounting. 2016. Volume 47, Issue 1, 29-55. [ABDC: B, SJR: 0.452].
{C}ü {C}Accepted by the Research Interaction Forum Session of the American Accounting Association (AAA) 2012 Annual Conference.
{C}[11] “A long-term assessment of research productivity in accounting and finance departments in UK: 1991-2010” (with Kam C. Chan, Chih-Hsiang Chang, and J. Tong). Managerial Finance. 2014. Vol 40, Issue4, 416-431. [ABDC: B]
{C}[12] “Does Accounting Conservatism improve the Corporate Information Environment?” (with Jinshuai Hu and Yuansha A. Li). Journal of International Accounting, Auditing, and Taxation. 2014. Volume 23, Issue 1, 32-43. [ABDC: B, SJR: 0.345].
{C}[13] “Accounting Research in the Asia-Pacific Region: An Update” (with Kam C. Chan and J. Tong). Review of Quantitative Finance and Accounting. 2013. Volume 41, Issue 4, 675-694. [ABDC: B, SJR: 0.452].
{C}[14] {C} “Accounting Journal Rankings, Authorship Patterns, and Author Affiliation Index” (with Kam C. Chan and J. Tong). Australian Accounting Review. 2012. Volume 22. 407-417. [SSCI, ABDC: B, SJR: 0.709].
{C}[15] “Analyst Coverage and Type of Institutional Investors” (With Kam C. Chan and Weining Zhang). Review of Accounting and Finance. 2013. Vol 12, Issue 1, 60-80. [ABDC: C, SJR: 0.185].
{C}[16] “A Retrospective Analysis of Accounting Research” (with Kam C. Chan, Yining Chen and J. Tong). International Business Research.2013. Volume 6. No. 1. [ERA: C]
{C}[17] {C} Wang, J., Lin, Z., Tan, J., Liu, M., Li, A., & Zhang, F. 2011. “Credibility of ‘Cheap Talk’” International Journal of Trade, Economics, and Finance. Volume 2, No. 6, 489-494.
{C}[18] {C}Zheng, Guojian, Lin Dongjie, and Zhang Feida 2013. “Corporate Governance in Firms with Financially Distressed Controlling Shareholders”, Management World (in Chinese; this journal is ranked as the No. 1 journal among all the Management Journals published in China).
{C}[19] {C}Zhang, Jinruo & Zhang, Feida. 2011. “CEO Compensation and Earnings Comprehensive Income Reporting Choices: Evidence from China” Accounting Research (in Chinese; this journal is ranked as the No. 1 journal among all the Accounting journals published in China). Issue 10.
{C}[20] {C}Tong, T., Tong, Y., & Zhang, F. 2011. “Market uncertainty and R&D investment: A real options perspective and empirical evidence” Entrepreneurship Management Research (in Chinese). Volume 1, Issue 1.
{C}[21] {C}Zhang Feida. 2005. “On the financial statement analysis in the banking industry”, Chinese Accounting Journal (in Chinese), Issue3.
{C}[22] {C}Zhang Feida. 2005. “Financial management in commercial banks of Mainland China”, Financial Economics Journal (in Chinese), Issue 8.
{C}[23] {C} Zhang Feida and Tong Yixing 2004. “Revisit the issue of auditor independence in Mainland China”, Current Issues in Accounting (in Chinese), Issue 6.
{C}[24] {C}Qiu Yuehua and Zhang Feida 2004. “On the selection of accounting policy”, Financial Accounting Journal (in Chinese), Issue 6.
{C}[25] {C}Chen, S., Tong, Y., & Zhang, F. (Eds.) 2006. Accounting English (Accounting Textbook Series in the 21st Century) (in English). Xiamen University Press, Xiamen, China.
{C}[26] Chen, Shaohua and Zhang, Feida (Eds.). 2005. Accounting System in Small Business (Textbook for Continuing Accounting Education) (in Chinese). Xiamen University Press, Xiamen, China.
COMPETITIVE RESEARCH GRANTS (SELECTED)
{C}[1] Principal Investigator, “Language and Corporate Cash Holdings", 2016/2017 Accounting and Finance Association of Australia and New Zealand (AFAANZ) research grant. (4,000 A$).
{C}[2] Principal Investigator, “How Patenting Affects the Relationship between Uncertainty and R&D Investment", 2015/2016 Accounting and Finance Association of Australia and New Zealand (AFAANZ) research grant. (3,500 A$).
{C}[3] Principal Investigator, “Social Network, Political Connection, and Performance Measure Systems", 2013/2014 Accounting and Finance Association of Australia and New Zealand (AFAANZ) research grant. (10,200 A$).
{C}[4] Principal Investigator: “Market Uncertainty, Patent Protection, and R&D Investment”, Research Grant for Outstanding Young Scholars from the Sun Yat-sen University, 2012. RMB 75,000 (about 13,000 A$).
{C}[5] Principal Investigator: “The Externality of Corporate Transparency”, Research Grant from the China Postdoctoral Funds, 2011. RMB 30,000 (about 5,200 A$).
{C}[6] Principal Investigator: “The Externality of Increasing Corporate Transparency”, Research Grant from the National Natural Science Foundation (NNSF) of China, 2010. RMB 180,000 (about 31,000 A$).
{C}[7] Co-Investigator: “Business Groups in China: Emergence, Evolution, and Economic Consequences”, Research Grant from the National Natural Science Foundation (NNSF) of China, 2012. RMB 560,000 (about 96,000 A$). (Principal Investigator: Associate Professor Guojian Zheng from Sun Yat-sen University).
{C}[8] Co-Investigator: “Corporate Governance and Happiness of Entrepreneurs in China”, Research Grant from the National Natural Science Foundation (NNSF) of China, 2012. RMB 520,000 (about 90,000 A$). (Principal Investigator: Professor Yu Xin from Sun Yat-sen University).
WORKING PAPERS UNDER REVIEW
{C}[1] “Languages and Corporate Savings Behavior” (with Shimin Chen, Henrik Cronqvist, and Serene Ni). Under review at Journal of Finance [SSCI, ABDC: A*, Financial Times Top 45 Business Journals, UTD Leading 24 Business Journals]
{C}ü Listed on SSRN’s Top Ten download list
{C}ü Won the Best Paper Award in Finance stream at 2016 AFAANZ conference
{C}[2] “CEO Retirement, Institutional Ownership, and Reporting Conservatism” (with Shimin Chen and Serene Xu Ni). Minor revision for 3rd round review at European Accounting Review [SSCI, ABDC: A*].
{C}[3] “Does the Capital Market Punish Managerial Myopia?” (With J. Tong). Revise for resubmission to Journal of Financial and Quantitative Analysis. [SSCI, ABDC: A*, Financial Times Top 45 Business Journals].
{C}ü {C}Listed on SSRN’s Top Ten download list for ERN: Behavioral Finance (Microeconomics).
{C}ü {C}Cited by Institutional Investor Magazine: New Evidence Shows that Investors See Through Short-Termism (http://www.institutionalinvestor.com/Article/3322453/Banking-and-Capital-Markets-Corporations/New-Evidence-Shows-That-Investors-See-Through-Short-Termism.html)
{C}[4] “How Patent Protection Affects the Relationship between Uncertainty and R&D Investment: Evidence from Chinese Innovative Firms” (With Zilin He and Tony Tong). Under review at Journal of Management [SSCI, ABDC: A*].
{C}ü Presented by Tony Tong at Rice University and University of Illinois, Urban-Champaign.
{C}ü Listed on SSRN’s Top Ten download list for ERN: Emerging Markets: Finance eJournal
{C}[5] “Corporate Philanthropy and Bank Collateral” (with Jun Chen, Wang Dong, and J.Y. Tong). Under review at Journal of Banking and Finance [SSCI, ABDC: A*].
{C}[6] “Investor Sentiment and Conditional Accounting Conservatism” (with Rui Ge and Nicholas Seybert). Under Review at Accounting Horizons [SSCI, ABDC: A].
{C}ü Presented by Rui Ge at the Financial Accounting and Reporting Section of the American Accounting Association (AAA) 2012 Annual Conference.
{C}[7] “Board Subcommittees and Earnings Quality” (with Steven Cahan and Nigar Sultana). Under review at Corporate Governance: an International Review [SSCI, ABDC: A].
{C}[8] “Corporate Philanthropy and Corporate Fraud” (with Jun Chen, Wang Dong, and Fang Huang). Under review at Journal of Management [SSCI, ABDC: A*].
{C}[9] {C}“Corporate Philanthropy and Investment Efficiency” (with Jun Chen, Wang Dong, and Yixing Tong). Under review at Journal of Corporate Finance [SSCI, ABDC: A*].
WORKING PAPERS FOR SUBMISSION (Selected)
{C}[1] “Board Gender Diversity and Efficiency of R&D Investment” (with Ghon Rhee, Jamie Tong and Gaoguang Zhou). Revise for submission to The Accounting Review. [SSCI, ABDC: A*, UTD Leading 24 Business Journals, Financial Times Top 45 Business Journals].
[2] “We’ve All Been There: Social Empathy as a Mechanism Liking CEO Relative Pay and CSR” (with Yi Tang and Guoli Chen). Revise for submission to Academy of Management Journal [SSCI, ABDC: A*, Financial Times Top 45 Business Journals, UTD Leading 24 Business Journals].
{C}[3] “Complex Ownership Structures and Accounting Conservatism” (With In-Mu Haw, S. Ho, and J. Tong). Revise for submission to Review of Accounting Studies. [SSCI, ABDC: A*, Financial Times Top 45 Business Journals].
{C}ü Listed on SSRN’s Top Ten download list for Financial Accounting eJournal. Presented by Frank Zhang at the Financial Accounting and Reporting Section of the American Accounting Association (AAA) 2011 Annual Conference.
{C}[4] “Product Market Competition, Legal Institutions, and Cost of Debt” (With In-Mu Haw, S. Ho, and B. Hu). Revise for submission to Journal of Corporate Finance. [SSCI, ABDC: A*].
{C}ü Accepted by the Research Interaction Forum Session of the Sun Yat-sen University Accounting Symposium 2009.
{C}[5] “Do Local and Foreign Investors React Homogeneously to Earnings Announcements? Evidence from U.S. cross-listings” (With Kam C. Chan, W. Tan, and W. Wang). Revise for submission to Journal of Financial and Quantitative Analysis. [SSCI, ABDC: A*, FT Journal List].
{C}[6] {C}“Unionization and Stock Price Crash Risk” (with Wenmin Wang and Simon Ho). Revise for submission to Journal of Business Ethics [SSCI, ABDC: A, Financial Times Top 45 Business Journals, UTD Leading 24 Business Journals].
{C}[7] “Financially Distressed Controlling Shareholders and Tunneling” (with DJ. Lin and Guojian Zheng). Revise for submission to Journal of Banking & Finance [SSCI, ABDC: A*].
{C}[8] “Stock Price Informativeness, Information Infrastructure, and CEO Turnovers: International Evidence” (With Jinshuai Hu). Revise for submission to Corporate Governance: an International Review [SSCI, ABDC: A].
{C}[9] {C} “Value Relevance of Proportionate Consolidation versus Equity Method: Evidence from Hong Kong” (with Stella So, Malcolm Smith, and Xu Zhang). Revise for submission to Accounting and Business Research. [ABDC: A].
WORKING IN PROGRESS (SELECTED)
[1] “Gender Diversity and Stock Price Crash Risk” (with Craig Crossland and Guoli Chen). At the stage of writing. To be submitted to Strategic Management Journal [SSCI, ABDC: A*, Financial Times Top 45 Business Journals, UTD Leading 24 Business Journals].
{C}[2] {C}“Corporate Philanthropy and Stock Price Crash Risk” (with Jun Chen and Wang Dong). Revise for submission to Strategic Management Journal [SSCI, ABDC: A*, Financial Times Top 45 Business Journals, UTD Leading 24 Business Journals].
[3] “Customer Concentration and Stock Price Crash Risk” (with Guoli Chen, Wenming Wang, and Jiangang Wu). At the stage of data analysis. Target journal: Strategic Management Journal [SSCI, ABDC: A*, Financial Times Top 45 Business Journals, UTD Leading 24 Business Journals].
[4] “Political Connection and Accounting Fraud” (With Ferdi Gul and Vincent Chong). At the stage of data analysis.
[5] “Market Uncertainty and Corporate Investment” (With Zilin He and Tony Tong). At the stage of data analysis.
[6] “Social Networks and Firm Performance Measure Systems” (With Vincent Chong and Gary Monroe).
MAJOR COAUTHORS
Since my PhD study in Hong Kong, I have been cooperating with many top accounting/finance/management scholars from different areas:
In-Mu Haw: J. Vaughn & Evelyne H. Wilson Professor of Accounting, Neeley School of Business, Texas Christian University. In-Mu has published more than 10 papers on top tier accounting journals such as Journal of Accounting & Economics, Journal of Accounting Research, Contemporary Accounting Research, and Review of Accounting Studies.
Henrik Cronqvist: Professor of Finance at University of Miami School of Business. Henrik has published more than 10 papers on top tier Finance and Economics journals such as American Economic Review, Journal of Political Economics, Journal of Finance, Journal of Financial Economics and Review of Financial Studies.
Tony Tong: Associate Professor at University of Colorado, Boulder. Tong has published more than 10 papers on top tier Management journals such as Academy of Management Journal, Strategic Management Journal and Organization Science.
Guoli Chen: Associate Professor in Management at INSEAD. Guoli has published more than 10 papers on top tier Management journals such as Administrative Science Quarterly, Academy of Management Journal, Strategic Management Journal and Organization Science.
Johnny Chan: the Leon Page Chair of Finance and a University Distinguished Professor (tenured) at Western Kentucky University. Johnny has published more than 160 papers on leading finance and business journals such as Accounting, Organization, and Society, European Accounting Review, Journal of Corporate Finance, and Journal of Banking and Finance.
Gary Monroe: Professor in Accounting at UNSW. Johnny has published more than 40 papers on leading accounting and finance journals such as Auditing, Accounting and Finance, Journal of Business Ethics, Journal of Banking and Finance.
TEACHING EXPERIENCE
03/2015-06/2015 Contemporary Financial Accounting – Undergraduate Level (Unit Coordinator), Murdoch University; (S1 2015 and S1 2016: teaching evaluation: 5.12 out of 6.00)
07/2013-11/2015 Corporate Accounting – MPAcc (Unit Coordinator), Murdoch University; (S2 2013 and S2 2014: teaching evaluation: 5.11 out of 6.00)
Accounting Theory and Governance – MPAcc (Unit Coordinator), Murdoch University. (S2 2013, S2 2014, and S2 2015: teaching evaluation: 5.44 out of 6.00))
03/2013-06/2013 Contemporary Management Accounting – Undergraduate Level
(Tutor for Professor Vincent Chong) University of Western Australia;
08/2012-11/2012 Advanced Financial Accounting – Undergraduate Level
(Tutor for Dr. Rick Newby) University of Western Australia;
08/2012-11/2012 Intermediate Corporate Financial Accounting – Master’s Level
University of Western Australia; (No teaching Evaluation because I cooperated with other lecturers and only lectured for three times).
09/2009- 06/2012 Investment (in English) – Undergraduate Level
Sun Yat-sen University; (Teaching Evaluation Ranked No. 1 out of all 1331 Units lectured in Sun Yat-Sen University in 2012)
09/2009- 06/2012 Intermediate Accounting (in English) – Undergraduate Level
Sun Yat-sen University;.
09/2009-11/2011 Microeconomics (in Chinese) – Master’s Level
Sun Yat-sen University;
03/2010-06/2010 Financial Statement Analysis (in Chinese) – Undergraduate Level
Sun Yat-sen University;
09/2010-12/2010 Fundamental Issues in Financial Accounting Research – Ph.D. Level
INSTITUTIONAL SERVICE
Murdoch University:
· Academic Co-Chair of MBA
{C}ü {C}Supporting all the administration-related processes for the MBAs
{C}ü {C}Pastoral care for students, across the three campuses
{C}ü {C}Designing an entirely new MBA course [M1256] (have done)
{C}ü {C}Proactive interaction and championing of regular initiatives with the Marketing, International Engagement and Alumni departments of the school, around the new MBA.
{C}ü {C}Effective planning, transition and implementation of the new MBA course in Perth, Dubai and Singapore campus.
{C}ü {C}Creation of fruitful links and synergies with other Masters programs of the school.
{C}ü {C}Satisfactory support to the TNE office and the Deans in Dubai and Singapore, around the new MBA
{C}ü {C}Pro-active interactions with other Stakeholders around the new MBA to ensure enhanced quality mechanisms, and collaboratively and innovative teaching delivery methods
{C}ü {C}Designing the MBA as a championing program to boost the commitment of the school to the United Nations Principles for Responsible Management Education (PRME)
ü {C}Aligning the MBA with the international accreditation AACSB
· GADAC chair of Doctoral student Tio Efiani
· Co-supervisor of Doctoral student Lien Tran
Co-supervisor of Doctoral student Xiaoxuan Zhai
Sun Yat-Sen University:
· Co-Chair, Doctoral Dissertation Committee of Q. Lei and Z. Wang (both have obtained PhD)
· Member of the MBA (Master of Business Administration) Thesis Defense Committee
· Organizing the “Forum of Accounting Research by Ph.D. Students”, 04/2011
· Recruitment coordinator of School of Management, Sun Yat-sen University
· Supervised the theses of 18 honors students, 11/2010 -06/2012
· Served on judging panel of Undergraduate Student’s Thesis Competition Sponsored by Ernst & Young, 10/2010
· Class director of undergraduate students, 2010 & 2011
· Organizing the “Symposium of China Journal of Accounting Research”, 07/2010
· Member of the Proposal Defense Committee of Master Students, 2009-2011
· Researcher of the innovation base for financial innovation and regional development research of Sun Yat-Sen University, 2009-2011
PROFESSIONAL SERVICE
Professional Affiliation
· American Accounting Association (AAA)
· American Finance Association (AFA)
· Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Professional Presentation at AAA
· 2011 AAA Annual Conference, Denver, CO, USA
· 2010 AAA Annual Conference, San Francisco, USA
Ad hoc Reviewer:
· Journal of International Business Studies (ABDC: A*, Financial Times Top 45 Business Journals, UTD Leading 24 Business Journals)
· European Accounting Review (ABDC: A*)
· Journal of Business Ethics (ABDC: A, Financial Times Top 45 Business Journals)
· Journal of International Accounting Research (ABDC: A)
· Accounting and Business Research (ABDC: A)
· Australian Journal of Management (ABDC: A)
· Accounting & Finance (ABDC: A)
· Corporate Governance: an International Review (ABDC: A)
· China Journal of Accounting Research (in English)
· China Accounting and Finance Review (in English)
Discussant
{C}· 6th Conference on Financial Markets and Corporate Governance, 2015
{C}· 2014 AFAANZ annual conference, Auckland, New Zealand
{C}· 2011 AAA Annual Conference, Denver, CO, USA
{C}· 2010 AAA Annual Conference, San Francisco, USA
{C}· “China Journal of Accounting Research Symposium, 07/2010
AWARDS AND HONORS
2016 The Best Presentation Award at 2016 International Academic Business Conference in San Francisco, USA
2016 The Best Paper Award in Finance stream at 2016 Accounting and Finance Association of Australia and New Zealand (AFAANZ) annual conference
2013 KPMG Best Paper Award at 2013 American Accounting Association (AAA) Annual Meeting.
2011 Best Class Director Award, School of Management, Sun Yat-Sen University
2005-2009 Research Fellowship, Hong Kong Government, Hong Kong SAR
06/2006 HKICPA Scholarship, Hong Kong Institute of Certified Public Accountants China
04/2005 Best Research Student Award, Ge Jiashu Funds, Xiamen University
05/2004 Best Research Proposal Award, Yu Xuying Funds, Xiamen University
INVITED SEMINARS AND PRESENTATIONS
{C}· 6th Conference on Financial Markets and Corporate Governance, 04/2015
{C}· Curtin Business School, Western Australia, 10/2014
{C}· AFAANZ Annual Conference in Auckland, New Zealand, 07/2014
{C}· UWA Business School, Western Australia, 05/2013
{C}· Hong Kong Baptist University, Hong Kong SAR, 11/2011
{C}· Wuhan University (Ranked 8th in Mainland China), Wuhan, China, 11/2011
{C}· Jinan University, Guangzhou, China, 09/2011
{C}· AAA Annual Conference in Denver, USA, 08/2011 (two papers)
{C}· Tsinghua University (Ranked 1st in Mainland China), Beijing, China, 06/2011
{C}· Renmin University (Business School Ranked 3rd in Mainland China), Beijing, China, 06/2011
{C}· AAA Annual Conference in San Francisco, USA, 08/2010 (one paper)
{C}· Sun Yat-sen University (Ranked 9th in Mainland China, Business School Ranked 6th in Mainland China), Guangzhou, China 11/2009
CORPORATE EXPERIENCE
08/1998-07/1999 Energy Research Corporation (ERC), Xiamen, Fujian, China
Position: Accountant.
08/1999-02/2001 Microtiger, Xiamen, Fujian, China
Position: Accountant.
03/2001-08/2002 Dell Computer, Xiamen, Fujian, China
Position: Assistant Manager.
12/2002-04/2005 Pan-China (Xiamen) Certified Public Accounts
Xiamen Yongda Accounting Firm, Xiamen, Fujian, China
Position: Auditor (part-time)
