贝斯特bst3344游戏_贝斯特bst818手机版登录

师资&研究

师资队伍

齐保垒 教授

系别:会计与财务系

邮箱:baoleiqi@xjtu.edu.cn

个人主页:http://gr.xjtu.edu.cn/web/baoleiqi

个人简介

入选国家级青年人才、财政部全国会计领军人才、陕西省青年杰出人才、西安交通大学青年拔尖人才,陕西省工商管理类教学指导委员会秘书长。国际知名学术期刊Asia-Pacific Journal of Accounting and Economics《会计学季刊》副主编,《中国会计评论》《管理会计研究》编委。在Journal of Accounting and EconomicsThe Accounting ReviewContemporary Accounting Research、《管理世界》《会计研究》《管理工程学报》《南开管理评论》《管理评论》《管理科学》等国内外著名学术期刊发表论文60余篇。研究成果分别获得2017年、2020年教育部高等学校优秀科研成果(人文社科类)二等奖和三等奖,多次获得陕西省科学技术二等奖和三等奖。获得2023年度陕西省高等学校科学技术研究优秀成果特等奖。主持国家自然基金项目多项,其中青年基金项目的结项成绩为“特优”。

工作经历

2018/04至今 西安交通大学,贝斯特bst3344游戏会计与财务系,教授

2016/04-2018/03 西安交通大学,贝斯特bst3344游戏会计与财务系,副教授

2013/10-2016/03 西安交通大学,贝斯特bst3344游戏会计与财务系,讲师


博士毕业生就业情况

孙泽宇,北京师范大学珠海,2024年毕业

王俊凯,四川大学,2024年毕业

 恒,石河子大学,2024年毕业

Adnan Ashraf,深圳大学,2024年毕业


科研项目

1、 国家自然科学基金面上项目“股票发行注册制改革、信息披露质量与资源分配效率”(2022.01-2025.12,资助号:72172116),资助金额48

2、 国家自然科学基金“签字注册会计师社会资本与审计行为研究:理论分析与经验证据” 2016.012018.12,资助号:71502134, 资助金额20.5

3、 国家博士后基金“审计师个体特征对审计质量的影响研究” 2014.092016.09,资助号:2014M562432),资助金额5

4、 国家博士后基金特别资助项目“签字注册会计师社会资本对审计行为的影响研究”(2016.062018.06,资助号:2016T90933),资助金额15


主要科研奖励

[1] Liuchuang Li, Baolei Qi*, Gaoliang Tian, and Guochang Zhang. “The Contagion Effect of Low-quality Audits at the Level of Individual Auditors”. 获得2020年教育部高等学校优秀科研成果(人文社科类)二等奖。

[2] 齐保垒、田高良、司毅、李星等. 签字注册会计师社会资本与审计行为:基于社会网络视角. 获得2023年陕西高等学校科学技术研究优秀成果奖,特等奖。

[3] 于忠泊、田高良、齐保垒、张皓,《媒体关注的公司治理机制——基于盈余管理视角的考查》,获得第七届教育部高等学校优秀科研成果(人文社科类)三等奖。

[4] 田高良、于忠泊、李留闯、齐保垒等,媒体报道发挥公司治理作用的机制研究:理论分析与实证检验. 获得获得2023年度陕西省科学技术二等奖。

[5] 田高良、于忠泊、齐保垒等,基于COSO内部控制与风险管理整合框架的上市公司财务危机实时预警系统研究2008.01.01-2010.12.31,资助号:70772110)获得2014年度陕西省科学技术三等奖。


主要教学奖励

[1] 田高良、张俊瑞、齐保垒等. 数值时代产教融合协同培养ACCA国际化会计人才新范式探索与实践. 获得2022年度陕西省教学成果二等奖,获奖编号:SJX211317-1.

[2] 田高良、张俊瑞、齐保垒等. 会计学“一流专业”的研究与实践. 获得2019年度陕西省高等教育教学改革重点项目。

[3] 田高良、齐保垒等. ACCA财务管理F9,被评为2019年度国际精品在线开放课程。

[4] 齐保垒指导的MPACC学生获得2017年度全国会计硕士专业学位优秀学位论文。

[5] 齐保垒指导的本科实习团队2016-2024年连续八年获得西安交通大学本科生专业实习优秀实习团队。


代表性研究成果

[1] Mark DeFond, Baolei Qi, Yi Si, Jieying Zhang. Do Signature Auditors with Tax Expertise Reduce Tax Aggressiveness. Journal of Accounting and Economics, 2024, Forthcoming. (UTD24, ABS4*)

[2] Liuchuang Li, Baolei Qi*, Gaoliang Tian, and Guochang Zhang. “The Contagion Effect of Low-quality Audits at the Level of Individual Auditors”. The Accounting Review, 2017, 92 (1): 137-163. (UTD24, ABS4*)

[3] Liuchuang Li, Baolei Qi*, Ping Zhang. The Impacts of Federal Securities Laws on the Audits of 10-K Financial Statements. Contemporary Accounting Research, 202441:1608-1638FT50, ABS4*.

[4] Robert Knechel, Juan Mao, Baolei Qi*, and Zili Zhuang.  Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors' Leaving Public Accounting. Contemporary Accounting Research, 2021, 38 (4): 2461-2495 FT50, ABS4*

[5] Jeffery Pittman, Baolei Qi, Yi Si, Zitian Wang, Chongwu Xia. Individual auditor social responsibility and audit quality: Evidence from China. Journal of Business Ethics , 2024, 194, 119–144FT50.

[6] Liuchuang Li, Baolei Qi*, and Jieying Zhang. The Effect of Engagement Auditors on Financial Statement Comparability. Auditing: A Journal of Practice and Theory, 2021, 40(3): 73-104. (ABS3SSCI二区)

[7] Jinghui Sun, Jianling Wang, Pamela Kent, Baolei Qi. Does Sharing the Same Network in Group Affiliated Firms Reduce Audit Quality? Journal of Accounting and Public Policy, 2020, 39(1): 1-20. (ABS3SSCI )

[8] Baolei Qi, Jerry W. Lin, and Gaoliang Tian. “The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China” Accounting Horizons, 2018, 32 (1): 132-154. (ABS3SSCI)

[9] 齐保垒、曹兆英、杜英. 司法管理体制垂直化改革与企业投融资期限错配——来自巡回法庭设立的经验证据,会计研究,2025年,01146-159. (国家自然科学基金委A类期刊,CSSCI检索)

[10] 齐保垒、孙泽宇. 资本市场开放与公司内部人机会主义减持——基于沪深港通交易制度的准自然实验,会计研究, 2023年,595-108. (国家自然科学基金委A类期刊,CSSCI检索)

[11] 齐保垒、杜英、陆正飞. 地区风险偏好与企业并购行为——基于彩票销售数据的证据,管理评论,2023年,123-19. (国家自然科学基金委A类期刊,CSSCI检索)

[12] 孙泽宇、齐保垒*.  多个大股东与企业金融化,管理工程学报,20223603):62-77. (国家自然科学基金委A类期刊,CSSCI检索)

[13] 孙泽宇、齐保垒*. 资本市场开放与高管在职消费—基于沪深港通交易制度的准自然实验. 会计研究,2021, 4: 130-144. (国家自然科学基金委A类期刊,CSSCI检索)

[14] 田高良、陈匡宇、齐保垒. 会计师事务所有基于关键审计事项的审计风格吗——基于中国上市公司披露新版审计报告的经验证据,会计研究,202111160-177. (国家自然科学基金委A类期刊,CSSCI检索)

[15] 于忠泊*、田高良、齐保垒. 媒体关注的公司治理机制_基于盈余管理视角的考察. 管理世界,第9期,127-140页,2011 (国家自然科学基金委A类期刊,CSSCI检索)


其他研究成果

[1] Juan Mao, Baolei Qi, Guochang Zhang. The Scale and Scope of the Client Portfolio and Audit Quality at the Individual Auditor Level: Evidence from China. Accounting and Business Research202454(3): 278-303.

[2] Mohamed Marie, Baolei Qi, Ahmed A. Elamer. A More Sustainable Future: Can Politically Connected CEOs Spur the Nexus between ESG Performance and Firm Financial Performance? Journal of International Financial Markets, Institutions and Money, 2024, online, https://doi.org/10.1016/j.intfin.2024.102056.

[3] Mohamed Marie, Baolei Qi, Ahmed A. Elamer. How does board gender diversity drive the ESG performance-cash holdings relationship? Evidence from China. International Journal of Finance and Economics, 2024, online.

https://doi.org/10.1002/ijfe.3037.

[4] Jinghui Sun, Baolei Qi, Junkai Wang*, Yaoxiang Nie. Government guidance funds and green transformation of enterprises[J]. Applied Economics Letters, 2024: 1-5. (ABS1 星期刊,SCI/SSCI)

[5] Junkai Wang, Baolei Qi, Muhammad Istiaque Hossain, Haipeng Geng, Jameel Hussain Muhammad. Do Regional Investment Preferences Affect Corporate Stock Price Crash Risk? Evidence from Chinese Listed Companies. CESifo Economic Studies, 2024, 70(1): 51-68.

[6] Junkai Wang, Baolei Qi, Yan Li*, Muhammad Istiaque Hossain, Haowen Tian. Does institutional commitment affect ESG performance of firms? Evidence from the United Nations principles for responsible investment[J]. Energy Economics, 2024, 130: 107302. SSCI一区, ABS3

[7] Adnan Ashraf*, Baolei Qi, Muhammad Saleem, Xia Zhang. Effect of firm complexity on forecasting price efficiency. Finance Research Letters, 2024, 62: 105045. (SSCI一区, ABS2)

[8] Junkai Wang, Baolei Qi, Muhammad Jameel Hussain. Whether institutional commitment affects its environmental protection investment? Evidence from the United Nations Principles for Responsible Investment. European Management Review, 2024, Forthcoming. (SSCI二区, ABS3)

[9] Junkai Wang, Baolei Qi, Yan Li. Does institutional commitment affect ESG performance of firms? Energy Economics. 2024, 130, 107302. SSCI一区, ABS3

[10] Adnan Ashraf*, Baolei Qi, Zhu Meile, Mohamed Marie. CEO career horizons, foreign experience, and state ownership impact on the adoption of the Global Reporting Initiative standards for corporate social responsibility reporting. Business Ethics, the Environment & Responsibility, 2024.

[11] Junkai Wang, Baolei Qi, Nie Yaoxiang, Muhammad Jameel Hussain. Will the investment environment in the region where the company is located affect its financial risk? Evidence from Chinese listed companies. Finance Research Letters, 2023, 57: 104218. (SSCI一区, ABS2)

[12] Junkai Wang, Baolei Qi, Nie Yaoxiang. Influence of independent female directors on green commitment. Employee Relations: The International Journal, 2023, 45(6): 1301-1323. (SSCI二区, ABS2)

[13] Junkai Wang J, Yaoxiang Nie, Baolei Qi*. Foreign investors’ trading and earnings in China’s stock market——Evidence from Shanghai-Shenzhen Stock Connect. Applied Economics Letters, 2023: 1-5.(ABS1 星期刊,SCI/SSCI)

[14] Junkai Wang, Baolei Qi, Na Wang*, Dongfang Nie. The brain gain of corporate boards and environmental protection spending. Applied Economics Letters, 2023: 1-5.(ABS1 星期刊,SCI/SSCI)

[15] Junkai Wang, Baolei Qi*, Muhammad Jameel Hussain. Regional Investment Preference and Corporate Risk-Taking: Evidence from China. The Journal of Developing Areas, 2023, 57(1): 275-293.

[16] Jinghui Sun, Liuchuang Li, Baolei Qi*. Financial statement comparability and audit pricing. Accounting and Finance, 2022, 62(5): 4631-4661. (ABS3 星期刊、SSCI 二区)

[17] Liuchuang Li, Baolei Qi, Ashok Robin, and Rong Yang. The effect of enforcement action on audit fees and the audit reporting lag. Accounting and Business Research, 2022, 561):38-66 (ABS3SSCI)

[18] Hua Feng, Ahsan, Habib, Heady Huang, and Baolei Qi. “Auditor Industry Specialization and Stock Price Crash Risk: Individual-Level Evidence”. Asia-Pacific Journal of Accounting and Economics, 2021, 28(4): 427-453 (SSCI).

[19] Xing Li, Xia Chen, Baolei Qi, and Gaoliang Tian. Employee quality and audit fee: evidence from China. Accounting and Finance, 2020, 605):4533-4566. (ABS3 星期刊、SSCI 二区)

[20] Jinghui Sun, Pamela Kent, Baolei Qi, and Jiwei Wang. CFO Demographic Characteristics and Fraudulent Financial Reporting in China. Accounting and Finance, 2019, 59:2705-2734. (ABS3 星期刊、SSCI 二区)

[21] Jinghui Sun, Pamela Kent, Baolei Qi , Jiwei Wang. Chief financial officer demographic characteristics and fraudulent financial reporting in China. Accounting and Finance, 2019, 59(4): 2705-2734. (ABS3 星期刊、SSCI 二区)

[22] Juan Mao, Baolei Qi, Qian Xu. “Does International Accounting Network Membership Affect Audit Quality? Evidence from Chinese Small Firms”, The Journal of International Accounting, 2017, 52 (3): 262-278. (ESCI)

[23] Baolei Qi, Liuchuang Li, Jinghui Sun, and Qing Zhou. “Does Internal Control over Financial Reporting Really Alleviate Agency Conflicts?” Accounting and Finance, 2017, 57 (4): 1101-1125. (ABS3 星期刊、SSCI 二区)

[24] 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. (SSCI)

[25] Jie Han, Indranil, Bose, Nan Hu, Baolei Qi, and Gaoliang Tian. “Does director interlock impact corporate R&D investment?” Decision Support Systems, 2015, 71: 28-36. (ABS3 星期刊、SSCI 二区)

[26] Baolei Qi*, Rong Yang, and Gaoliang Tian. “Can Media Deter Management from Manipulating Earnings? Evidence from China”. Review of Quantitative Finance & Accounting, 2014, 42: 571-597.

[27] Nan Hu*, Baolei Qi, Gaoliang Tian, and Yao Lee. “The Impact of Ineffective Internal Control on the Value-Relevance of Accounting Information”. Asia-Pacific Journal of Accounting and Economics, 2013 20 (3): 334-347. (SSCI)

[28] Nan Hu*, Xu Li, Ling Liu, Baolei Qi, and Gaoliang Tian. “Can government policies induce unethical earnings management behavior? Evidence from Chinese public listed firms”. Journal of International Financial Management & Accounting. 2012, 23:3, 187-207. (SSCI/SCI)

[29] Baolei Qi, Gaoliang Tian. The impact of audit committees personal characteristics on earnings management: Evidence from China[J]. Journal of Applied Business Research, 2012, 28(6): 1331-1344.

[30] 黄恒,齐保垒. 碳风险视角下的企业环境、社会及治理责任履行[J].国际商务(对外经济贸易大学学报)2024,(03:137-156. (CSSCI检索)

[31] 齐保垒、崔晓玉. “安居才能“乐业”——基于员工购房压力与企业创新的检验. 财贸研究, 2023年,3401):82-97. (CSSCI检索)

[32] 黄恒,齐保垒,孙国茂. 政策漂移、大宗商品价格波动与通货膨胀.统计与决策,20233906:131-136. (CSSCI检索)

[33] 孙泽宇、齐保垒*. 社会信任、法律环境与企业社会责任绩效,北京工商大学学报(社会科学版),20223701):77-87. (CSSCI检索)

[34] 孙晶慧、苏苒然、齐保垒. 股市传闻对证券分析师预测行为的影响研究.中央财经大学学报,202207:61-70+99. (CSSCI检索)

[35] 齐保垒*、杜英、孙泽宇. 资本市场开放与企业避税-基于“沪港通”和“深港通”交易制度的准自然实验. 财贸研究, 2021, 8: 72-98. (CSSCI检索)

[36] 孙泽宇、齐保垒*. 多个大股东并存与审计师定价决策. 审计与经济研究,2021, 4: 46-56. (CSSCI检索)

[37] 孙泽宇、齐保垒*. 资本市场开放与高管薪酬契约有效性—基于沪深港通交易制度的准自然实验. 当代财经,2021, 1: 124-136. (CSSCI检索)

[38] 孙泽宇、齐保垒*. 放松卖空管制与企业社会责任——基于融资融券制度的准自然实验,当代财经,2020, 02: 125-137. (CSSCI检索)

[39] 孙泽宇、齐保垒*. 基于非正式制度的有限激励作用——基于地区信任环境对企业创新影响的实证研究。山西财经大学学报,2020, 42(3): 31-46. (CSSCI检索)

[40] 孙泽宇、齐保垒*. 资本市场开放与大股东掏空_基于沪深港通交易制度的经验证据. 金融经济学研究,2020, 35(4): 94-107. (CSSCI检索)

[41] 孙泽宇、齐保垒*. 资本市场开放与企业创新_基于沪深港通交易制度的准自然实验. 科技进步与对策,2020, 38(8): 109-117. (CSSCI检索)

[42] 张睿*、田高良、齐保垒. 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,20183002):183-199.

[43] 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. 财经论丛,第7期,70-79 页,2018 (CSSCI检索)

[44] 齐保垒*、田高良. 基于财务报告的内部控制缺陷影响因素研究. 管理评论,第24卷,第4期,133-140页,2012 (国家自然科学基金委A类期刊)

[45] 田高良、李留闯*齐保垒. 连锁董事、财务绩效和公司价值. 管理科学,第24卷,第3期,13-24页,2011 (国家自然科学基金委A类期刊,CSSCI检索)

[46] 田高良、李留闯*齐保垒. 内部控制鉴证报告的信号失灵和甄别:一个本土化的实证研究. 南开管理评论,第14卷,第5期,109-117页,2011 (国家自然科学基金委A类期刊,CSSCI检索)

[47] 田高良、齐保垒*、王凯. 股票市场政策对上市公司盈余管理活动的影响_基于中国股票市场的实证研究. 经济与管理研究,第8期,105-115页,2011 (CSSCI检索)

[48] 田高良、齐保垒*、程遥. 内部控制缺陷对会计信息价值相关性的影响_针对中国股票市场的经验研究. 西安交通大学学报(社会科学版),第31卷,第5期,27-31页,2011(CSSCI检索)

[49] 田高良*、朱莎莎、齐保垒. 后金融危机时期的公允价值会计. 西安交通大学学报(社会科学版),第30卷,第5期, 11-15页,2011 (CSSCI检索)

[50] 李鹏、田高良、齐保垒. 金融危机下公允价值存在的问题及其争论研究. 现代管理科学,第1期,7-9页,2010

[51] 齐保垒*、田高良、李留闯. 上市公司内部控制缺陷与财务报告信息质量. 管理科学,第23卷,第4期,38-47页,2010 (国家自然科学基金委A类期刊,CSSCI检索)

[52] 田高良、齐保垒*、李留闯. 基于财务报告的内部控制缺陷披露影响因素研究. 南开管理评论,第13卷,第4期,134-141页,2010 (国家自然科学基金委A类期刊,CSSCI检索)

[53] 齐保垒*、田高良. 财务报告内部控制缺陷披露影响因素研究_基于深市上市公司的实证分析. 山西财经大学学报,第32卷,第4期,114-120页,2010 (CSSCI检索)


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