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Li Yu (Colly) He

Photo of Colly He
  • Title: Dr
  • Position: Lecturer - Department of Accounting and Corporate Governance
  • Qualifications: Doctor of Philosophy: Accounting (Macquarie University); BCom Accg (Hons)

Contact Details

Areas of Expertise

  • Financial accounting

Profile

Colly He is a lecturer in the Department of Accounting and Corporate Governance, teaching in both undergraduate and postgraduate financial accounting units. She also undertakes research in areas of fair value accounting, corporate governance, executive compensation scheme, prediction of future cash flows, segment reporting and analysts' earnings forecasts.

Education

  • Doctor of Philosophy: Accounting (Macquarie University)
  • Bachelor of Commerce - Professional Accounting (Hons): Accounting (Macquarie University)
  • Diploma of Commerce: Accounting (Sydney Institute of Business and Technology (SIBT))

Research grants

  • 2011 - Received a Research Grant of $6,857.15 from the International Governance and Performance Research Centre (IGAP) for a research project titled "Fair value accounting and corporate governance in the agricultural sector in Australia".
  • 2008 - Received a Research Grant of $6,153 from the Organizational Governance and Performance Research Network (OGPRN) to the project titled "What Makes a Board Independent? Australian Evidence". The paper was published in 2009 in the Australian Research Journal.

Research awards

  • 2009 - Research Student Prize from the Accounting Research Journal for the paper titled "What makes a board independent? Australian evidence".

Current projects

  • He, R., He, L. & Evans, E. “Board effectiveness and investment efficiency”
  • Kanbaty, M. H., Hellmann, A. & He, L. “Infographics in corporate sustainability reports: providing useful information or used for impression management?”
  • He, L., Wright, S. & Evans, E. "The opportunistic use of fair value accounting and corporate governance in the agricultural sector in Australia".

Research areas

Research Interests

  • Corporate governance
  • Earnings management
  • Fair value accounting (value relevance, predictive ability)
  • Segment reporting
  • Analysts' earnings forecast
  • Executive remuneration scheme
  • Impression management

Publications

journal toggle icon open Refereed Journal Articles

  • He, L., Wright, S. & Elaine, E. (2017). Is fair value information relevant to investment decision-making: evidence from the Australian agricultural sector? Australian Journal of Management, forthcoming.
  • He, L., Evans, E. & He, R. (2016). The impact of AASB 8 operating segments on Analysts’ earnings forecasts: Australian evidence. Australian Accounting Review, 26(4), 330-340
  • He, L., S. Wright, E. Evans and S. Crowe (2009). “What Makes a Board Independent? Australian Evidence”, Accounting Research Journal 22 (2): 144- 166.

publications toggle icon open Industry Publications

  • He, L., S. Wright and E. Evans (2007). "Does Better Corporate Governance Result in Lower Earnings management?" Keeping Good Companies, CSA 59 (6): 330-334.

conference toggle icon open Conferences and Presentations

  • He, R., He, L. and E. Evans (2017). Board effectiveness and investment efficiency. 2017 Asian-Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 5-8 November, 2017.
  • He, L., S. Wright and E. Evans (2014). Fair Value Accounting and Gains from Biological Assets: Executive pay-sensitivity and the role of corporate governance. 2014 Asian-Pacific Conference on International Accounting Issues, Taipei, Taiwan 26-29 October, 2014
  • He, L., S. Wright and E. Evans (2011). Fair Value Accounting and the Objective of General Purpose Financial Reporting: the Case of Agriculture in Australia 2011 EAA Conference Proceeding, Rome, Italy, 20-22 April, 2011.
  • He, L., S. Wright and E. Evans (2007). Earnings Management in Australia under New ASX Corporate Governance Guidelines 2007 AFAANZ Conference Proceedings, Gold Coast, Australia, 1-4 July, 2007.
  • He, L., S. Wright and E. Evans (2007). Earnings Management in Australia under New ASX Corporate Governance Guidelines 30th Annual Congress European Accounting Association Conference Proceedings, Lisbon, Portugal, 25-27 April, 2007.

Professional Membership

  • Member of: CPA Australia, Sydney Australia
  • Member of: Accounting and Finance Association of Australia and New Zealand, Sydney Australia
  • Member of: European Accounting Association, Brussels Belgium
  • Member of: CA Australia and New Zealand, Sydney Australia

Community engagement

Community Outreach

  • Member of CPA

Current teaching

  • ACCG 611 – Principles of Accounting
  • ACCG 308 – Corporate Accounting and Reporting
  • ACCG 100 – Accounting 1A
  • ACCG 101 – Accounting 1B