Accounting and Finance

Position: Home > Faculty > Faculty > Accounting and Finance > Content

Name:Tian Gaoliang

Title:Professor

Department:Accounting and Finance

Email:tian-gl@mail.xjtu.edu.cn

职称 Professor 系别 Accounting and Finance
邮箱 tian-gl@mail.xjtu.edu.cn


Research Interests:

Internal Control & Risk Management; Capital Market & Corporate Governance; Media Governance.


Education Experience

Sep.2005-July 2007  Renmin University of  China, Business administration, Post Doctor

Jan.2004-Jan.2005  The University  of Leeds, Accounting, Visiting Scholar

Sep.1999-June 2003  Xi’an Jiaotong University, Accounting, Ph.D.

Sep.1993-July 1996  Shaanxi Institute of Finance and Economics, Accounting, Master


Working Experience

Jan.2013-Now  Xi’an Jiaotong University, Prof.

Jun.2004-Dec.2012  Xi’an Jiaotong University, Associate Prof.

Apr.2000-Jun.2004  Xi’an Jiaotong University, Lecturer

July 1996-Apr.2000  Shaanxi Institute of Finance and Economics, Lecturer

July 1985-Sep.1996  Xi’an Qin Chuan Plant of Machinery, Secretary


Honors and Awards

1. 2020.12, First Prize of Higher Education Teaching Achievements of Shaanxi Province in 2019, Gaoliang Tian, Junrui Zhang, Fangjun Wang, Peiyu Ou, etc., Innovation and Practice of the Connotation Construction of First-class Accounting Specialty in the Era of Big Data, Intelligence, Mobile Internet and Cloud Computing

2. 2020.10, Second prize of the 8th Outstanding Achievement Award of Scientific Research (Humanities and Social Sciences), Liuchuang Li , Baolei Qi , Gaoliang Tian , and Guochang Zhang. The Contagion Effect of Low-quality Audits at the Level of Individual AuditorsThe Accounting Review

3. 2020.4, The first prize of Shaanxi University Science and Technology Award in 2020,Gaoliang Tian, Zhongbo Yu, Liuchuang Li, Baolei Qi, etc., The Mechanism through which Media Coverage Play the Corporate Governance Role: Theoretical and Empirical Analysis

4. 2019.12, Selected as a member of the core expert group of China Enterprise Financial Evaluation Expert Committee (evaluation expert)

5. 2019.2, The first prize of Shaanxi University Science and Technology Award 2019, Gaoliang Tian, Minquan Wang, Yuan Zhang,etc., Scientific Theory and Practice of Accounting Work of Yuantong system

6. 2019.1, 2018 National Excellent Online Open Course ACCA Financial Management F9, Gaoliang Tian

7. 2018.11, Selected into Xi 'an Jiaotong University the "Famous Teacher, Famous Course, Famous Textbook" construction project cultivation project as "Famous Teacher Cultivation Class A", "Famous Textbook Cultivation Management Accounting"

8. 2018.8, 2017 National College Liberal Arts Application Transformation and Reform Outstanding Teacher, Joint Conference of the National Platform for Capacity Building in Scientific Work

9. 2018.7, National TOPCFO SupervisorChina Enterprise Financial Evaluation Expert Committee and China CFO Development Center

10. 2018.5, Third Prize of Outstanding Achievement of Philosophy and Social Science of Shaanxi Province, Gaoliang Tian, Hongxiang Zhao, Junyan Li, Exploration of Listing Management Embedded in Management Accounting System

11. 2018.1, Selected into the fourth special support plan for cultivating national accounting leading talents.

12. 2018.1, Second prize of teaching achievement in Shaanxi province, Gaoliang Tian, Junrui Zhang, Fangjun Wang etc., The Theory and Practice of Improving the Scientific Work Ability of Accounting Major Students

13. 2018.1, Won the 2017 Teacher Award of "Wang Yingluo Li Huaizu Teachers and Students Award Fund" of the School of Management Award Fund.

14. 2017.11, Selected into the 2017 "Accounting Master Training Project" of the Ministry of Finance.

15. 2017.5, Awarded by IMA Management Accounting Education Steering Committee 2017 Academic Contribution Award, Selected into the North Asia Management Accounting Leadership Think Tank Member (CGMA100)


Intellectual contributions

  • learning and pedagogical research

I. Published Textbooks

i. Gaoliang Tian, Wenli Cao, Government Accounting Practice, Dongbei University of Finance and Economics Press, 2020 (in Chinese)

ii. Gaoliang Tian, Yongli Fang, Financial Sharing Theory and Practice, Higher Education Press, 2020.6 (in Chinese)

iii. Gaoliang Tian, Long Wang, Auditing Theory and Practice, 2020.10 (in Chinese)

iv. Gaoliang Tian, Yuan Zhang, Management Accounting, Higher Education Press, 2017 (in Chinese)

II. Published Cases

i. Gaoliang Tian, Na Yang. Research on Iterative Innovation Based on Value Management: A Case Study of Midea Group. China Management Accounting Review Vol.2, Issue 1, 2020.

ii. 基于价值管理的迭代创新——以美的集团为例 [J]. 田高良,杨娜,中国管理会计,2018年第3期,65-73 (in Chinese)

iii. 基于能力提升的高职财经人才培养转型路径探索[J],曹纳、田高良,大学教育,2018年第12期,134-136 (in Chinese)

iv. 基于社群营销转型的海尔管理会计实践 [J]. 杨娜,田高良,中国管理会计(2096-420X),2018年第4期,37-45 (in Chinese)

v. 田高良,杨娜,“不忘创新,方得始终——美的集团的价值生态模式演进” ,获2016年全国MPAcc优秀教学案例,2017 (in Chinese)

vi. 田高良,杨娜,基于财务共享服务的高校会计人才培养改革探讨[J],大学教育,2016年第10期:171-173 (in Chinese)


  • discipline based research

1. Yuan Yuan, Gaoliang Tian, Yangxin Yu, Business Strategy and Corporate Social Responsibility, Journal of Business Ethics. 2020, 162(2), 359-377.

2. Le Wang, Xiaoling Chen, Xing Li, Gaoliang Tian, MD&A Readability, Auditor Characteristics, and Audit Fees, Accounting and Finance, Accept, 2020.12

3. Rui Zhang, Raymond M. K. Wong, Agnes W. Y. Lo, Gaoliang Tian. Effects of mandatory audit and voluntary audit on listed companies’ cost of equity: evidence from cancelling China’s Mandatory Dual Audit System[J]. Accounting and Business Research, Accept, 2020.12

4. Chengcheng Bei, Shiping Liu, Yin Liao, Gaoliang Tian. Spatio-temporal point process model for COVID-19 infectious cases prediction. Accounting and Finance. ACFI-2020-3

5.R Alkebsee,GL Tian,M Usman-Taunsvi,MA Siddique,A Alhebry.Gender diversity in audit committee and audit fees: Evidence from China. Managerial Auditing Journal.2020

6. Alexandros Garefalakis,Radwan Alkebsee,Tian Gaoliang,Andreas G. Koutoupis,Panagiotis Kyriakogkonas. Audit Committee independence and financial expertise and earnings management: Evidence from China. International journal of Governance Business and Ethics,2020

7. Yuan Yuan, Gaoliang Tian, Yangxin Yu, CEO Ability and Corporate Social Responsibility, Journal of Business Ethics. 2019, 157(2): 391-411.

8. Wu Xuan, Tian Gaoliang, Li Yueting, Zhou Qing. On the pricing of the persistence of earnings components in China[J]. Pacific-Basin Finance Journal, 2019, 53: 112-132.

9. Junyan Li,Gaoliang Tian. The reverse corporate governance effect of online media management[J]. Asia-Pacific Journal of Accounting and Economics. 2019. DOI:10.1080/16081625.2019.1618719

10. Feng H.*, Habib A., Tian G. Aggressive tax planning and stock price synchronicity: Evidence from China [J]. International Journal of Managerial Finance, 2019. Published Online. DOI: 10.1108/IJMF-07-2018-0194

11. Seng R., Heng K., Tian G., Ari M., Feng H.*, The effect of managerial stock option on risk-taking [J]. Journal of Business Economics and Finance, 2019, 8 (2): 101-113. DOI: 10.17261/Pressacademia.2019.1041.

12. Seng R, Yat Y., Gaoliang T., Feng H.*, Keoe S. The impact of managerial stock option on firm performance: Evidence from China [J]. Noble International Journal of Business and Management Research, 2019, 3 (3): 62-72

13. Mohan FONSEKA and Tian Gao-liang, The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China. ABACUS, 2019,Vol. 55, No. 2, 362- 410

14. Mohan FONSEKA, G-L. Tian and O. Al Farooque (2019) Impact of environmental information disclosure and real estate segments on cost of debt: Evidence from Chinese real estate industry. Economics of Transition https://doi.org/10.1111/ecot.12238

15. Seng Ratny, Mohan FONSEKA and Tian Gao-liang (2019) ACCESS TO EXTERNAL FINANCING AND FIRM INVESTMENT EFFICIENCY: EVIDENCE FROM CHINA. Journal of developing Areas. Vol. 53 (2), 160-172

16. Baolei QI,Jerry Lin, Gaoliang Tian,Hua Xin.“The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China”, Accounting Horizons, March 2018, 32(1), 143-164

17. Liuchuang Li, Gaoliang Tian, Baolei Qi, Guochang Zhang, The Contagion Effect of Low-quality Audits at the Level of Individual Auditors, The Accounting Review. Vol. 92, No. 1, January 2017: 137-163

18. Baolei Qi, Rong Yang and Gaoliang Tian. “Do Social Ties between Individual Auditors and Client CEOs/CFOs Matter to Audit Quality?” Asia-Pacific Journal of Accounting and Economics, 2017, 24 (3-4): 440-463

19. 19.M.M. FONSEKA*, O. Al Farooque, G-L. Tian (2017) Political and interlocking connections in the boardroom on private equity placements. Emerging Market Finance and Trade-: SSCI indexed, http://dx.doi.org/10.1080/1540496X.2017.1355300

20. 20.G-L. Tian, Yi Si, M.M. Fonseka  (2017) Impact of ownership types and political connection on private equity placement#empirical evidence from China, Nankai Business Review International, https://doi.org/10.1108/ NBRI-09-2016-0030

21. 21.M.M. Fonseka and G-L. Tian (2017), Competitor Firms’ Stock-Price Reaction to Private Equity Placement Announcements: Evidence from China, Economic Research-Ekonomska Istraživanja (Accepted and production process); http://dx.doi.org/10.1080/1331677X.2018.1429293

22. 田高良,陈虎,张睿,郭奕.“一带一路”沿线国家企业会计准则与国际财务报告准则、中国企业会计准则的比较研究,会计研究,2020,10:13-30 (in Chinese)

23. 田高良,李星,薛付婧. 卖空威胁与公司避税行为——基于融资融券交易的双重差分检验,系统工程理论与实践,2020,40(03):579-592 (in Chinese)

24. 田高良,封华,赵晶,齐保垒.险中求胜还是只轮不返:风险承担对股价崩盘的影响[J].管理科学,2020,33(02):127-143 (in Chinese)

25. 赵宏祥,田高良,刘飞,李君艳. 清单管理在管理会计体系的应用研究——计量管理会计视角[J].会计研究,2020年03期:128-140 No.389 (in Chinese)

26. 李星, 田高良, 张睿.“瞒天过海”: 企业避税与大股东掏空[J].管理工程学报, 2020, 34(4): 21-33. (in Chinese)

27. 田高良,贝成成,施诺.控股股东股权质押与自愿性信息披露[J].西安交通大学学报,已录用.2020 (in Chinese)

28. 王乐,田高良,封华.机构投资者实地调研与上市公司融资约束——基于信息效应和治理效应双维视角的实证研究[J].财务研究,2020(05):29-38. (in Chinese)

29. 田高良,田皓文,经营业务竞争与股票收益——基于财务报告文本附注的研究,《会计研究》,2019年第10期:78-84 (in Chinese)

30. 田高良, 李星, 司毅, 秦岭. 期权激励、媒体关注与税收激进行为: 基于媒体情绪的公司治理机制研究. 管理工程学报, 2019,33(1): 1-11 (in Chinese)

31. 田高良, 封华, 张亭. 风险承担、信息不透明与股价同步性[J]. 系统工程理论与实践. 2019,39(3):578-595 (in Chinese)

32. 田高良, 吴璇, 李玥婷. 制度环境与公司特质现金流的市场定价[J]. 管理工程学报, 2019, 33(02): 1-9. (in Chinese)

33. 吴璇, 田高良, 李玥婷, 薛宇婷. 经营信息披露与股票收益联动——基于财务报告文本附注的分析[J]. 南开管理评论, 2019,22(03):173-186+224. (in Chinese)

34. 田高良, 刘扬, 王乐.税收规避、盈余持续性与市场异象. 西安交通大学学报(社会科学版), 2019.39(03), 6-14. (in Chinese)

35. 王乐,田高良,何畅,政治关联、盈余管理方式选择对ST“摘帽”的影响,经济管理,2019年第4期:23-39 (in Chinese)

36. 田高良,李星,司毅,秦岭,期权激励、媒体关注与税收激进行为:基于媒体情绪的公司治理机制研究[J].管理工程学报,2019年第1期 (in Chinese)

37. 袁媛,田高良,廖明情,投资者保护环境、会计信息可比性与股价信息含量,管理评论,2019,31(1):207-220 (in Chinese)

38. 张睿,田高良,齐保垒,韩洁,会计师事务所变更、初始审计费用折价与审计质量[J].管理评论,Vol.30 No.2 (2018):183-199 (in Chinese)

39. 封华, 田高良, 齐保垒. 审计师个人视角下客户影响力与审计质量的关系研究[J]. 财经论丛, 2018, 235 (7): 70-79 (in Chinese)

40. 李君艳,田高良(通讯作者),赵宏祥,司毅.新闻报道倾向性对上市公司股东利益的影响:媒体互动的中介效应[J].系统工程理论与实践,2018Vol.38 (12):3037-3049 (in Chinese)

41. 田高良,司毅,秦岭,于忠泊,网络舆情及其应对与上市公司的信息效率—基于问卷调研数据的经验证据,系统工程理论与实践,2018Vol.38(1):46-66 (in Chinese)

42. 吴璇,田高良,李玥婷,王建玲,会计稳健性对盈余持续性和盈余反应系数的不对称影响研究,预测,2017年第3期 (in Chinese)

43. 吴璇, 田高良, 李玥婷. 定向增发窗口期的公司业绩与股票回报——基于PSM样本的分析. 云南财经大学学报,2017年第2期 (in Chinese)

44. 田高良,封华,司毅,审计视角下XBRL财务报告在我国A股上市公司的实施效果研究. 西安交通大学学报(社会科学版),2017年第1期:45-54 (in Chinese)

45. 王一棣,田高良,韩洁,关联并购的并购绩效研究——基于现金流量视角,经济问题,2017年第5期:110-114 (in Chinese)

46. 李君艳,田高良,司毅,信息传播、媒体关注对上市公司利益相关者的影响——基于多变量多因素耦合的实证分析,经济管理,2017年第7期:85-103 (in Chinese)

47. 田高良,李星,司毅,张睿,基于连锁董事视角的税收规避行为传染效应研究,管理科学,2017年第4期:48-62 (in Chinese)

48. 吴璇,田高良,司毅,于忠泊,网络舆情管理与股票流动性——基于深交所调查的研究,管理科学,2017年第6期:51-64 (in Chinese)


  • practice

1. 田高良,田皓文,吴思锐,施诺. 控股股东股权质押与会计信息可比性——基于债权人风险防范的视角[J].证券市场导报,2020(10):35-46+58. (in Chinese)

2. 田高良,曹纳,于忠泊,田皓文,刘扬.资本市场服务国企改革问题研究[J].财会月刊,2020(22):26-29 (in Chinese)

3. 田高良,孙彦丛,薛宇婷,赵旖旎.“一带一路”沿线国家会计模式研究[J].财务与会计,2020(04):44-55 (in Chinese)

4. 刘飞,田高良.信息技术是否替代了就业——基于中国上市公司的证据,财经科学,2019(7):95-107 (in Chinese)

5. 赵宏祥,田高良,刘飞,清单管理对管理会计效果的影响——基于QCA方法的实证分析,经济问题,2019(12):114-121 (in Chinese)

6. 田高良,陈虎,郭奕,薛宇婷,基于RPA技术的财务机器人应用研究,财务月刊,2019(18):10-14 (in Chinese)

7. 田高良,陈虎,孙彦丛,刘扬.“大智移云物”背景下的财务转型研究[J].财会月刊,2019(20):3-7 (in Chinese)

8. 田高良,陈虎,赵旖旎,贝成成.财务机器人的选择和实施方法探究[J].财会月刊,2019(19):9-14 (in Chinese)

9. 田高良.“一带一路”建设中的会计服务业发展研究[J].会计之友,2019(01):2-6 (in Chinese)

10. 贾鲜凤,田高良. 高管薪酬激励、代理成本与企业社会责任[J].财会通讯,2019(33):15-19 (in Chinese)

11. 高军武,王乐,田高良, 信息化背景下员工借款与报销管理优化浅析[J].财务与会计,2018年第12期:74 (in Chinese)

12. 高凡雅,田高良,王喜,中小企业履行社会责任能缓解融资约束吗?科学学与科学技术管理,2017,38 (6) :133-143 (in Chinese)


Projects

  • Learning and Pedagogical Research Projects

1. 2019.6-2020.6, Research on Accounting Big Data Curriculum System,The first batch of industry-university cooperative education projects of the Ministry of Education in 2019, in charge

2. 2019.1-2019.12, Research and Teaching Practice of ACCA Curriculum Group Reconstruction Based on MOOC , the second batch of industry-university cooperative education projects of the Ministry of Education in 2018, in charge

3. 2019.1-2019.12, Research and Practice on the Construction of First-class Accounting Specialty, Shaanxi Higher Education Teaching Reform Research Project, in charge

4. 2019.1-2019.12, Virtual Simulation Experiment of Industry, Finance and Tax Integration Based on Total Factor Scenarios, Shaanxi Province Virtual Simulation Experimental Teaching Project in 2019, in charge

5. 2016.1-2017.5, High-quality Course (MOOCs) (No.4) Advanced Financial Management Theory and Practice, 2015 Postgraduate Teaching Research and Reform Project, in charge


  • Discipline-Based Research Projects

1. 2017.1-2020.12, The Influence Mechanism and Management Method of Online Public Opinion on Enterprise Performance and Stock Price, supported by National Natural Science Foundation of China in 2016, in charge

2. 2016.1-2017.12, The Mechanism through which Media Coverage Play the Corporate Governance Role: Theoretical and Empirical Analysis, supported by National Natural Science Foundation of China in 2013, in charge

3. 2019.1-2019.12,The Theory and Practice of Financial Sharing in the Era of Big Data, Intelligence, Mobile Internet and Cloud Computing, The second batch of industry-university cooperative education projects of the Ministry of Education in 2018, in charge

4. 2018.9-2019.9, Capital Market Boosts the Reform of State-owned Enterprises in Shaanxi Province, supported by Social Science Foundation of Shaanxi Province, in  charge

5. 2018.7-2019.6, Research on Financing Mechanism and Mode of S&T Innovation of SMEs in Shaanxi Province, Shaanxi soft science project in 2018, in charge

6. 2017.3-2018.3, Research on Targeted Poverty Alleviation Funds Auditing, Key Project on Auditing Research of Shaanxi Province, in charge

7. 2016.1-2016.12, Research on Enterprise Internal Control Certification System Based on XBRL, supported by Humanities and Social Science Research Fund of Ministry of Education, in charge


  • Practice-Based Research Projects

1. 2019.1-2020.12,Research on Accounting Work Standard System, supported by School Planning and Construction Development Center, Ministry of Education, in charge

2. 2019.1-2019.12,Teacher Training for Financial Sharing in the Era of Big Data, Intelligence, Mobile Internet and Cloud Computing, the second batch of industry-university cooperative education projects of the Ministry of Education in 2018, in charge

3. 2016.3-2020.12,Shaanxi Energy Group 13th Five-Year Plan Management Consulting Project, in charge

4. 2016.1-2016.6,Research on the Transformation of Xi 'an Local Government Financing Platform, Xi 'an Financial Resources Research Project, in charge


Teaching Courses

Financial Management(F9): Undergraduates (ACCA)

International Financial Management: Undergraduates

Accounting, finance and auditing practices: Undergraduates

Advanced Financial Management: MPAcc

International Finance: MBA