YUE Heng

YUE Heng is a Full-time Professor of Accounting at Singapore Management University (SMU), holding dual roles as Director of the SMU-ZJU Doctor of Business Administration (Accounting & Finance) Program and Programme Director of the SMU Tsinghua Joint Master of Science in CFO Leadership. He joined SMU in 2015 after teaching at Peking University, where he earned his Bachelor's degree in Management from the Guanghua School of Management. He holds a PhD in Accounting from Tulane University's Freeman School of Business.

His research focuses on corporate governance, earnings management, voluntary disclosure in emerging markets, and capital market dynamics. Notable contributions include studies on tunneling through intercorporate loans, political corruption impacts on reporting quality, and cultural influences on corporate risk-taking. His work has been published in top journals like the Journal of Financial Economics and The Accounting Review.

Honors include the Liyining Research Award (2013) and the ICBC Economic Scholar Award (2011). He advises doctoral students in accounting and has contributed to curriculum development in executive education programs. His current research explores green transition challenges, audit quality in anti-corruption contexts, and information asymmetry in emerging markets.

• Key Research Themes: Corporate Governance Failures, Financial Transparency, Political Economy of Accounting, Emerging Market Financial Systems
• Teaching Areas: Advanced Financial Accounting, CFO Leadership, Financial Statement Analysis