Personal profile
Research Focus
Dr Gu’s research focuses on empirical financial accounting, with particular interest in financial reporting quality, corporate governance, information disclosure, and auditing. His work examines labour- and ESG-related information disclosure and their economic consequences, drawing on unique institutional settings. He employs rigorous archival methods to address policy-relevant questions, and his recent research extends to organisational and labour environments, exploring how audit office culture shapes audit quality and how labour market reforms affect the audit industry. His work has been published in international journals including the Journal of Business Ethics, Accounting Forum, Research in International Business and Finance, Pacific-Basin Finance Journal, Asia-Pacific Journal of Accounting & Economics, and Management International Review, among others.
Teaching
・ACC7003 Management Accounting for Decision Makers (Accounting, Finance and Analytics (MSc)), 2026 -
・ACC7012 Accounting for Sustainability (Accounting, Finance and Analytics (MSc)), 2026 -
・ACC2005 Management Accounting (MAcc Advanced Accounting), 2026 -
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 3 Good Health and Well-being
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SDG 5 Gender Equality
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SDG 9 Industry, Innovation, and Infrastructure
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SDG 10 Reduced Inequalities
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Collaborations and top research areas from the last five years
Research output
- 18 Article
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Boardroom gender diversity and dividend payouts in Japan's bank-based financial system: A pre-registered report
Sakawa, H., Watanabel, N., Gu, J. & Ali, S., Oct 2025, In: Pacific Basin Finance Journal. 93, 9 p., 102893.Research output: Contribution to journal › Article › peer-review
2 Link opens in a new tab Citations (Scopus) -
Power needs knowledge: CEO knowledge background and goodwill impairment
Chen, C., Gu, J. & Lobo, G. J., 2025, In: Accounting Forum. 49, 2, p. 523-567 45 p.Research output: Contribution to journal › Article › peer-review
2 Link opens in a new tab Citations (Scopus) -
Do investors value job information? Evidence from employee welfare policy
Gu, J., 2024, In: Applied Economics. 56, 58, p. 8155-8167 13 p.Research output: Contribution to journal › Article › peer-review
2 Link opens in a new tab Citations (Scopus) -
Corporate innovation and R&D expenditure disclosures
Chen, C., Gu, J. & Luo, R., Jan 2022, In: Technological Forecasting and Social Change. 174, 121230.Research output: Contribution to journal › Article › peer-review
37 Link opens in a new tab Citations (Scopus) -
Country portfolio and taxation: evidence from Japan
Gu, J., Jan 2022, In: Journal of Business Ethics. 175, 3, p. 583-607 25 p.Research output: Contribution to journal › Article › peer-review
1 Link opens in a new tab Citation (Scopus)