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Curriculum Vitae 个人简历 George Liu 刘曜榘 � Accounting PHD
George Liu 刘曜榘
MOBILE: 0064 211405554/ 0086 � 18616996079 EMAIL: [email protected]
QUALIFICATION 03/2008 – 09/2014 Doctor of Philosophy in Accounting Waikato Management School, University of Waikato, Hamilton, New Zealand
Research topic: Improving Corporate Internet Reporting in China The aim of this thesis is to develop and apply a Corporate Internet Reporting (CIR) practice model for Chinese public listed companies and, further, to make recommendations as to the improvement of Chinese CIR practice. To achieve this purpose, a disclosure index was constructed with the support of 25 panel experts, 46 questionnaire survey participants, and 40 interviewees from various stakeholder groups in China. The index was then applied to three groups of the largest 25 Chinese companies that are listed in either A shares, A+B shares, or A+H shares on the Shanghai, Shenzhen, and Hong Kong Stock Exchanges. The research outcome indicated that the current level of Chinese CIR was poor in both extent and quality, and an extensive information gap between the expectations of Chinese stakeholders and the actual practices of Chinese corporations was identified. It is contended that factors such as low recognition of the organisation-‐stakeholder relationship and a lack of generally-‐accepted CIR theoretical framework and practice guidelines have contributed to the current level of Chinese CIR practices. It was also found that there is a significant difference in the reporting level between the three listing statuses (A, A+B and A+H shares) and between the three industry groups (Manufacturing, Finance & Insurance and Others). Lastly, a significant correlation was found in factors such as firm size, profitability-‐PAT and institutional ownership, and profitability-‐ROE. However, no significant relationship was identified for the other two determinants (state-‐ownership and public ownership). It is believed that the findings of this research can assist in the improvement of current Chinese CIR as well as the development of CIR practice guidelines applicable to the Chinese context.
03/2006 – 03/2007 Master of Management Studies in Accounting (with First Class Honors) Waikato Management School, University of Waikato, Hamilton, New Zealand
03/2005 – 11/2005 Postgraduate Diploma in Accounting Waikato Management School, University of Waikato, Hamilton, New Zealand 03/2001 – 11/2004 Bachelor of Management Studies in Accounting Waikato Management School, University of Waikato, Hamilton, New Zealand
EXPERIENCE 03/2014 – 01/2015 Waikato Management School, University of Waikato, Hamilton, New Zealand
Title: Co-‐organiser and Co-‐creator of Waikato Management School Chinese Research Program. This program provides an opportunity for NZ students to learn about Chinese culture as well as gain knowledge on how NZ and Chinese businesses operate in the Chinese business context. The participants of this program have also been given a rare chance to conduct research and collect data in the Chinese context. Responsibility: Assist in organising the details of the Chinese Research Program (or China Trip). This includes applying Prime Minister (P.M) Scholarship and traveling visa for the group, setting criteria for participant selection, organising Chinese lessons and cultural activities for the students to minimise cultural shock, and liaising with lecturers and university staffs to ensure the efficiency and quality of the program can be established. Other responsibilities also include traveling with a group of 17 students to China, translating for the group, liaising with the Chinese universities’ staffs, and care taking.
03/2013 – Present NZ Neolife International Trading Limited
Title: Co-‐founder/General Director Responsibility: Book Keeping, Strategic Planning, Yearly Budget Planning, Products Selecting and Sales (China and New Zealand Divisions). My responsibilities also include meeting manufactures and customers in China, exploring potential Chinese products into the New Zealand market, seeking high quality New Zealand goods to export to the Chinese market, and investment and general business consultancy.
03/2012 – Present Adult Community Education (ACE)
Title: Guest Speaker Responsibility: Invited to introduce the Chinese Traditional and Business Culture to adult students from the Hamilton community in Fraser High School. The students include managers and small and medium business owners.
03/2005 – Present Waikato Management School, University of Waikato, Hamilton, New Zealand
Title: Sessional Assistant Responsibility: The role of this position is mainly teaching duties. This involves teaching in small classes (range from 10-‐18 students) as well as in Lecture Theater (200+ students). The duty also involves preparing computerise exercises and tests for first year accounting courses such as Introductory Financial Accounting, grading papers, and helping the Chinese students who have language difficulties. Courses Taught: Introductory Financial Accounting, Accounting for Organisational Control, Intermediate Financial Accounting, Management Accounting, Accounting Information Technology and Systems, Management Accounting
03/2006 – 10/2006 Te Wananga O Aoteaora (Tertiary Educational Institution in Te Rapa) Title: Contracted Research Report Supervisor Responsibility: Supervision of Student Research projects. I was responsible for supervising a student research project in which it involves communicating with the students regarding the requirements of the project and reading the drafts written by the student. I also worked closely with the student to ensure the research methods employed were aligned with the purpose and objectives of the project and data collected were relevant to the research topic.
07/2003 – 06/2004 AIESEC Waikato Inc.
Title: Financial Assistant Responsibility: Book Keeping, Yearly Budget Planning, MYOB Accounts and Monthly Bank Reconciliation Updating, Invoices and Reimbursements Filing.
RESEARCH 03/2008 – 09/2014 Improving Corporate Internet Reporting in China
This is a PhD level of research that involves the website examination of the largest 25 Chinese companies that are listed in either A shares, A+B shares, or A+H shares on the Shanghai, Shenzhen, and Hong Kong Stock Exchanges. Supervisors: Professor Howard Davey, Accounting Department, Waikato Management School, University of Waikato, Hamilton, New Zealand. Associate Professor David Coy, Accounting Department, Waikato Management School, University of Waikato, Hamilton, New Zealand
03/2006 – 03/2007 Internet Financial Reporting: A comparison of Chinese A and B Shares Companies This is a master level of research that involves the examination of the overall quality of Internet Financial Reporting in the sample companies from the Shanghai Stock Exchange. Features of the organisations’ websites, the relationship between size and quality of Internet Financial Reporting in Chinese companies, any significant difference in regard to the quality of information disclosed between the companies that are listed in A shares and B shares, and any significant difference between the firms that are listed in A shares and B shares with regard to the quality of their English and Chinese versions of IFR were reviewed in this study. Supervisor: Professor Howard Davey, Accounting Department, Waikato Management School, University of Waikato, Hamilton, New Zealand
AWARDS & HONORS
New Zealand Prime Minister Scholarship for Asia (NZ$80,000) University of Waikato Doctoral Scholarship Second Place in New Zealand Novice Championship Kendo Tournament, Team Event (Team Captain) Third Place in New Zealand National Championship Kendo Tournament, Team Event Second Place in Rembuden Kendo Taikai Tournament, Individual Event Third Place in Rembuden Kendo Taikai Tournament, Team Event
ACTIVITIES 11/2014 Leading a group of 16 students to China for the Waikato Management School Chinese Research
Program. The group traveled to Hangzhou, Shanghai, Beijing, and Hong Kong. 06/2013 Traveled and represented University of Waikato to Tianjin University to discuss the potential joint
bachelor programmes between the two universities. The meeting ended up with much positive news from the end of Tianjin University.
12/2012 Invited by a New Zealand importer as a business coordinator to organise meetings in Hangzhou,
China. The main purpose of this trip was to introduce the Chinese clothing manufacturers to the NZ importer as well as to discuss and negotiate future partnership between the two parties. The meeting was a success and the details of the cooperation were to be settled in the near future.
12/2012 Traveled and represented University of Waikato to Ningbo University to discuss the potential
cooperation between the two universities. The meeting finished with much positive news and the details regarding the cooperation were to be discussed further in the future.
02/2011 & 07/2011 Participated in the New Zealand Kendo National Team squad training, and was one of the squad
members. SKILLS
Fluent Mandarin and English Intermediate Taiwanese Elementary Level of Japanese Ancient Chinese Strategies (e.g. Sun Tzu’s Art of War) Researching with Mixed Methodology Operating Systems: Windows 95/98/2000/XP/Vista, Mac OS X Software Packages: MS Office (Word, Excel, Access and Power Point), MYOB Accounting Software
INTERESTS
Basketball, Reading, Philosophy Researching Oriental Management (Traditional Art of War Scriptures) & Eastern Philosophy (Taoism, Buddhism and Confucianism) Translating – Su Shu (Su Shu is one of the ancient Chinese art of war transcripts which not only covers ancient Chinese strategies, but also other areas such as human resources and Chinese philosophy) Taichi Karate (Orange Belt) Kendo (Black Belt Third Level)
刘曜榘 � �
� � � � � � � � � � � � � � � � � � 性别:男 � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 出生日期:1983.08.10 � � � � � � � � � � � � � � � � � � � 国籍:新西兰籍华人 � � � � � � � � � � � � � � � � � � � � � � � � � 最高学历:博士 � � � � � � � � � � � � � � � � � � � 联系电话:0064 � 211405554 � � � � � � � � � � � � � � � � � 邮箱:[email protected] � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 0086 � 18616996079 � � � � � 教育背景 � � 2008.03 – 2014.09 � 新西兰怀卡托大学会计学博士 � � � � � � � � � � � 研究课题 � � 改进以及增强中国企业网路信息报告 � � � � � � � � � � � � 研究目的 � � 研究中国上市公司网路信息报告的实践模型,以及对于目前中国上市公司网页信息报告现况给予建议。 � � � � � � � � � � � � � 研究方法 � � 混合研究方法理论,包含了质量(专家组访谈、利益相关者访谈、内容分析法)和数量(问卷调查)研究方法。 � � � � � � � � � � � � � 研究样本 � � 共七十五家上市公司 � (A股,A+B股,和A+H股里市值最大的二十五家公司)。 � � � � � � � � � � � � � 研究成果 � � 研究发现,中国上市公司不管是在数量上还是质量上,都不太擅长利用自身的网页报告信息,同时,中国企业网
路信息报告的实践与访谈者的报告要求有所不对称。此结果可能源自于中国公司不太重视开创以及维持与利益相关者的联系,以及没有一个上市公司网路信息报告的理论和实践模型来引导公司。此研究还指出,不同的上市股(A, � A+B, � A+H)和不同的产业(生产,金融,及其他)在报告的信息质量以及数量上有着显著差异。最后,公司大小,收益性(税后净利润),收益性(资产收益率)和法人股对在信息质量以及数量上有着显著的关联。个人股和国有股在信息质量以及数量上并未发现有任何显著的关联。此研究结果可以成为上市公司的一个网路信息报告的蓝图。许多专家以及访谈者道出了他们对于上市公司信息报告的期望以及要求。这些都包含在了中国上市公司网路信息报告的实践模型中。如有机会,此研究模型也可成为未来信息报告指导方针的基石之一。 �
� 2005.03 – 2007.03 � 新西兰怀卡托大学会计学硕士(一等荣誉学位) � � � � � � � � � � � � � � 研究课题 � � 网络财务信息报告:A股和B股的对比 � � � � � � � � � � � � � 研究目的 � � 中国上海A股和B股上市公司的网路财务信息报告的质量调查 � � � � � � � � � � � � � 研究方法 � � 内容分析法,数量分析法 � � � � � � � � � � � � � 研究样本 � � 总共六十家上海证劵交易所上市公司 � (A股和B股里市值最大的三十家公司)。 � � � � � � � � � � � � � 研究成果 � � 总体上,分析数据显示A股在网路财务信息报告的质量上高于B股。但t-test数据显示,不同上市股在披露的网路
财务信息的质量上并无显著的差异。研究还指出,公司大小对于网路财务信息的质量有着显著的影响,以及不同的上市股在公司英文网页上的质量存在着显著的差异。最后,中国公司的网页被多用于广告以及产品推销上,网页可以着实再加强利用成为公司和利益相关者的沟通桥梁。 � �
� 2001.03 – 2004.11 � 新西兰怀卡托大学会计学学士 � � � 工作经历 � � 2014.03 – 至今 � 新西兰怀卡托大学管理学院中国课题研究组 � 主要创始者及组织者 � � � � � � � � � � � � � � � � � � � � 组织新西兰当地学生到中国收集研究课题数据,同时传授中文和中国传统以及中国企业文化。 �
� 2013.03 – 至今 � 新西兰Neolife国际贸易有限公司 � 负责人 �
� � 主要负责会计账本管理,出纳,决策管理,简易物流, � 投资顾问等业务。 � �
2013.03 – 至今 � 新西兰汉米尔顿市社区成人学院 � 客座讲师 � � � 主要参与讲述以及讨论中国企业文化,传统文化,以及礼仪。 � � � � �
� 2005.03 – 至今 � 新西兰怀卡托大学管理学院 � 助理讲师 �
� 主要教授会计学本科生,教授课程包括:初级财务会计、初级简易会计、中级财务会计、管理会计、 � � 会计资讯科技以及系统管理、管理会计等。 �
� 2006.03 – 2006.10 � 新西兰高等教育学院 � 研究指导教师 � � � � � � � � � � � � � � � � � � � � 主要负责指导学生研究课题。 � � � � � � � � � � � � � � � � � � � � � 2003.07 – 2004.06 � AIESEC � Waikato � Inc. � 财务助理 �
� � 主要负责账本管理以及出纳 � � �
� 所获奖项 � � � � � � � � � � � � � � � � � � � � � 新西兰总理奖学金 � (NZ$80,000) � � � � � � � � � � � � � � � � � � � � � 新西兰怀卡多大学博士奖学金 � (每年NZ$20,000,共两年) � � � � � � � � � � � � � � � � � � � � � 新西兰练武殿剑道公开赛个人赛初级组亚军 � � � � � � � � � � � � � � � � � � � � � 新西兰剑道锦标赛团体赛季军 � � � � � � � � � � � � � � � � � � � � � 新西兰怀卡多初心者剑道公开赛团体赛亚军 � � 参与活动 �
2014. 11 带领十六位新西兰怀卡托大学管理学院中国课题研究组学生到中国北京,上海,杭州,和香港游学 � �
� � � � � 2013. 06 代表新西兰怀卡多大学到天津大学洽谈学位合作项目 � � � � � � � 2012. 12 获新西兰进口商邀请协助在杭州组织贸易协商会议,此行目的为增进中国出口商与新西兰进口商的互
动关系以及为进一步的合作谋篇布局 � �
2012. 12 � � � � � � � 代表新西兰怀卡多大学到宁波大学洽谈学术以及学位合作项目 � �
2011. 02 & 2011. 07 � � � � � � � � 参与新西兰剑道国家代表队集训以及选拔。当时为新西兰剑道国家代表队备选队员。 � � � 语言能力及 � 兴趣爱好 � � � � � � � � � � � � � � � � � � � � � � 普通话——精通 � � � � � � � � � � � � � � � � � � � � � 英语——精通 �
� 日文——基础 � 日本剑道(黑带三段)
�