Department of Accounting
Cao Shujun
Mon, Nov 13 2017 01:57 AM  click:

Name       : Cao Shujun

Department : Department of Accounting

Title      : Associate Professor

Degree     : Ph.D.

Phone      : 86–23–6546-0590

Email      : caoshujun@cqu.edu.cn

Position
Associate professor of accounting

 

Education
Ph.D., Accounting, Chongqing University, China, 2010
M.A., Technical Economics, Chongqing University, China, 2001
B.A., International Finance, Chongqing University, China, 1998

 

Publications
1. Audit Quality Attributions, Firm Size and the Cost of Corporate Equity Capital, with Xin Liu and Jinyu Yang, 2012, Journal of Shanxi Finance and Economics University (8):85-97(in China )
2. How the Marginal Financing Cost Affect the Corporate Investment? Theoretical Model and Empirical Evidence, with Na Li, 2010, Journal of Systems Engineering (6):46-54. (in China )
3. Corporate Employment and Tax Burden, with Yunying Fu and Xing Liu,2009, Journal of Chinese Industry Economy ,(5):139-149. (in China )
4. Fiscal Decentralization, Local Government Competition and Corporate Effective tax, with Xing Liu and Wanjun Zhang,2009,Journal of World Economy(4):69-83(in China ).
5. Ownership Structure Equilibrium and Corporate Investment: a Principle-Agency model,with Xing Liu, 2009, Journal of Forcasting,(3):65-70(in China ).
6. The Stability of Corporate Effective Tax Rate, with Wanjun Zhang, 2008, Collected Essays on Finance and Economics, (6):30-36(in China)
7. Equity Structure, Cash Flow and Corporate Investment, with Xing Liu, 2007, Journal of Reform (3):80-88(in China)
8. Determinants of Corporate Effective Tax Rates, with Xing Liu ,the Chinese Economy, Vol.40, November-December,2007 p27-45
9. Could audit equality be affected by tax avoidance? The annual seminar of Chongqing association of accounting 2015
10. Corporate control, province competition and tax avoidance, the second seminar of financial accounting and corporate governance by CQU-SWFEU ,2016.
11 The Value of Deferred Tax under the Tax Reform (in China), with Yungyi Fu. 2013 working paper
12 Product Market Competition, Financing Cost and Corporate Investment Efficiency, with Jun Wang 2014

 

Monographs
Capital cost and corporate investment: a view of cashflow ,Chinese economic press, 2012
Using Stata for the principle of econometric , with Jianyi Lin, Chongqing university press 2015

 

Grants and Awards
1 How Does the Income Tax Reform Affect the Corporate Financial Behavior under the Tax Competition of Local Government, sponsored by National Education Ministry.
2 Capital allocation behavior of Chinese listed company under control of big share holder, sponsored by National Nature Science Fund.
3 Corporate merge, control structure and inner capital allocation, sponsored by National Nature Science Fund.

 

Teaching (2011-2016)
MPACC Program
Advanced Engineering Financial Management Theory & Practice,4 terms, 192 teaching hours
MBA Program
Financial Management, 2terms,88 teaching hours
BA Program:
Bank Aaccounting, 14 terms, 728 teaching hours
Intermediate Financial Accounting,1 terms, 56 teaching hours

 

Activities
Presentation, including as a discussant
Sichuan University Financial Accounting Research Meeting, 2015
• Yunnan University of Finance & Economics, 2014
• Cheung Kong Graduate School of Business, 2013
• Renmin University of China, 2012
• Dongbei University of Finance & Economics, 2010
• Fudan University, 2010

 

Practice and Service
Membership:
Chinese Accounting Association
Chinese Finance Association

 

Social Activities
Consultant expert of budgeting performance management for the finance bureau of Chongqing 2014-2017.
Consultant expert of budget for the Standing Committees of Shapingba District Council of Chongqing2015-2017.
Independent director of Chuangyitong investment,2014-2016

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