个人照片

姓名：黄馨

学位：博士

职称：副教授

所属学科：管理学

所属系部：会计学系

导师情况：硕士生导师

研究领域：公司治理、投融资决策、企业漂绿

掌握外国语：英语

来校时间：2021.11

E-mail：huangxinceci@hutb.edu.cn

湖南长沙人，主要从事公司治理、财务管理等方向的教学与研究工作，担任《Financial Management》、《Corporate Finance》、《基础会计学》、等课程的教学工作，先后主持国家社会科学基金项目1项、湖南省社科评审委员会课题1项、湖南省社科基金项目1项、湖南省教育厅优秀青年课题1项。近年来，在相关刊物发表论文20余篇，出版专著1部。

教育经历

[1]2012年毕业于University College London，金融学，硕士

[2]2021年毕业于湖南大学工商管理学院会计学专业，会计学，博士

主要课题：                                                                                                                                                                                                                                                      （1）主持国家社科基金项目：高碳企业“漂绿”行为的形成机制及协同治理策略研究（课题号:25CGL115），在研                               

（2）主持湖南省社科基金项目：家族企业父子共治阶段投资策略调整 的动机、特征及效果研究（课题编号：23B0589），在研                                                                            （3）主持湖南省社会科学成果评审委员会课题：基于声誉理论下的企业财务行为约束机制及其优化研究（课题编号：21YBQ072），在研        

主要论文：   

1.       Huang, X., Huang, H., Zhang F.S., Li T. R. Government Digital Transformation for Sustainable Development: How E-Government Initiatives Enhance Total Factor, Research in International Business and Finance,2025

2.       Huang, X., Huang, H., Zhang, F., & Li, T. (2025). What it costs: Family firms‘ supply chain efficiency losses. Pacific-Basin Finance Journal, *94*, 102959. https://doi.org/10.1016/j.pacfin.2025.102959

3.       Huang, X., Wu, J. G., Bai, H., Yu, H., & Li, J. (2025). Care or fear? The link between D&O liability insurance and CSR engagement: Evidence from China. Pacific-Basin Finance Journal, 92, 102805. https://doi.org/10.1016/j.pacfin.2025.102805

4.       Liu, Y., Fu, S., Liu, G., & Huang, X*. (2025). Green bond issuance and corporate environmental disclosure: Signaling or greenwashing? Journal of Business Ethics, 1–30. https://doi.org/10.1007/s10551-025-06089-4

5.       Wang, Z., Zhang, W., He, F., & Huang, X*. (2025). Turning the wheels of justice: How judicial reforms deter corporate misconduct in China. Journal of Business Ethics, 1–30. https://doi.org/10.1007/s10551-025-06105-7

6.       Huang, X., Li, W., Cheng, C., Huang, H., & Liu, G. (2024). Historical ownership of family firms and corporate fraud. Journal of Business Ethics, 198(2), 293–319. https://doi.org/10.1007/s10551-024-05817-6

7.       Huang, X., Huang, H., & Yuan, L. (2024). Do firms incur financial restatements? A recognition study based on textual features of key audit matters reports. International Review of Financial Analysis, 96(Part A), 103747. https://doi.org/10.1016/j.irfa.2024.103747

8.       刘贯春, 吴佳其, 叶永卫, 黄馨*. 稳岗补贴、流动性约束与企业劳动力雇佣[J]. 数量经济技术经济研究, 2024, 41(8): 71-92.

9.       He, F., Huang, X*., Liu, G., & Wang, Z. (2024). Does CSR engagement deter corporate misconduct? Quasi-natural experimental evidence from firms joining a government-initiated social program in China. Journal of Business Ethics, 193(3), 555–587. https://doi.org/10.1007/s10551-023-05589-5

10.       刘贯春, 吴佳其, 叶永卫, 黄馨*. 增值税留抵退税的就业创造效应[J]. 财经研究, 2023, 49(11): 19-33, 94.

11.       Wu, S., Gong, G., Huang, X.,* & Tian, H. (2022). The interaction between suppliers and fraudulent customer firms: Evidence from trade credit financing of Chinese listed firms. Journal of Business Ethics, 179(2), 531–550. https://doi.org/10.1007/s10551-021-04832-1

主要著作：                                                                                                                                                                                               （1）读懂数据：大数据背景下企业财务管理发展与创新研究，九州出版社 ，2023，独著