Shan Zhou

Photo of Shan Zhou


Rm 340
H69 - Codrington Building
The University of Sydney
NSW 2006 Australia

Telephone +61 2 9351 8936


Shan joined Business School, the University of Sydney after completing her PhD with University of New South Wales (UNSW), Australia in 2015. Shan also holds a Master of Philosophy (MPhil) in Accounting and a Master of Professional Accounting (MPA) degree from UNSW.

Shan's research interests cover a range of international auditing/assurance issues, aimed at improving audit/assurance quality for both financial and non-financial information, and her work covers the economics of auditing as well as examining credibility-enhancing mechanisms for non-financial information such as Corporate Social Responsibility (CSR) reporting and Integrated Reporting (<IR>). Shan’s research has been published in many leading academic journals and presented at a range of international and domestic conferences.

Shan has extensive teaching experience and has won many teaching awards in the Auditing and Assurance course both at UNSW and at the University of Sydney.

Research Interests

Shan’s current research interest s include understanding and examining economic outcomes of enhanced corporate reporting initiatives such as Integrated Reporting (<IR>) and Corporate Social Responsibility (CSR) reporting.  Shan has also been doing research examining credibility-enhancing mechanisms for both financial and non-financial information such as carbon emissions, CSR reports and integrated reports. Shan has been working closely with many leading scholars in her field, including Professor Roger Simnett from UNSW and Professor Nonna Martinov-Bennie from Macquarie University.

While building up her research profile around her current research interest, Shan is constantly looking for opportunities to work with new people and new methodologies. For example, she just started a new project using controlled experiments to examine how integrated reporting, as an enhanced corporate reporting initiative, affects professional analysts’ incorporation of non-financial information into their decision making.  Meanwhile, Shan is also exploring research ideas utilizing unique datasets and institutional settings of China.

Selected publications


Journal Articles

Ding N, Parwada J, Shen J, and Zhou S (2019) When Does a Stock Boycott Work? Evidence from a Clinical Study of the Sudan Divestment Campaign Journal of Business Ethics, Published online: 29 Sept 2018. [More Information]

Wang R, Zhou S, and Wang G (2019) Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports European Accounting Review, In Press.

Zhou S, Simnett R, and Hoang H (2019) Evaluating Combined Assurance as a New Credibility Enhancement Auditing: a Journal of Practice and Theory, 38 (2), 235-259. [More Information]


Journal Article

Zhou S, Simnett R, and Green W (2017) Does Integrated Reporting Matter to the Capital Market? Abacus, 53 (1), 94-132. [More Information]


Journal Articles

Zhou S (2016) Environmental, Social and Governance Reporting in China Social and Environmental Accountability Journal, 36 (1), 92-93. [More Information]

Zhou S, Simnett R, and Green W (2016) Assuring a New Market: The Interplay between Country-Level and Company-Level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider Auditing: a Journal of Practice and Theory, 35 (3), 141-168. [More Information]

Book Chapter

Simnett R, Zhou S, and Hoang H (2016) Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting Integrated Reporting: A New Accounting Disclosure; Palgrave Macmillan, London, 269-286. [More Information]


Journal Article

Zhou S (2015) Commentary on Weber, O. (2014). Environmental, Social and Governance Reporting in China. Business Strategy and the Environment, 23(5), 303-317 Social and Environmental Accountability Journal, 36 (1), 92-93. [More Information]


Zhou S (2015) The Capital Market Benefits of Integrated Reporting: Evidence from Adoption of in South Africa; School of Accounting, The University of New South Wales, Sydney.


Journal Article

Green W, and Zhou S (2013) An International Examination of Assurance Practices on CarbonEmissions Disclosures Australian Accounting Review, 23 (1), 54-66. [More Information]

Recent Units Taught

  • ACCT3014 Auditing and Assurance

  • ACCT3600 Accounting and Auditing in Practice

  • BUSS4102 Accounting Honours A

  • BUSS4113 Accounting Honours B