1 1
Prof. Byron Y SONG

Head
Associate Professor
Accountancy Discipline
Department of Accountancy, Economics and Finance

yangsong@hkbu.edu.hk
3411 8013
WLB 620
https://orcid.org/0000-0003-0658-3393
Byron Y SONG public CV
View Scopus Profile

Professor Byron Song is an Associate Professor of Accounting at the School of Business, Hong Kong Baptist University. He obtained his PhD from The Hong Kong Polytechnic University and worked at John Molson School of Business, Concordia University before joining HKBU. His research work has been published in prestigious academic journals such as The Accounting Review, Auditing, and Journal of Corporate Finance. 

  • Financial reporting
  • Debt contracting
  • Auditing
  • ESG

  • Accounting Theory
  • Financial Accounting
  • Financial Management

  • PhD in Accounting, The Hong Kong Polytechnic University
  • MEcon in Finance, Nankai University
  • BEcon in Finance, Nankai University

Auditors’ Reputational Damage and Audit Clients’ Cost of Debt: Evidence from Litigation Against Auditors

Ha, W., Choi, J.-H., Lee, H. & Song, B. Y., 1 Feb 2026, In: Auditing: A Journal of Practice & Theory. 45, 1, p. 127-155.

Research output: Contribution to journal › Journal article › peer-review

Freedom is Not Free: Manager Disloyalty and Bank Debt Reliance

Bu, L., Ng, J., Song, B. Y. & Yan, M. Y., Jan 2026, In: Journal of Corporate Finance. 96, 102914.

Research output: Contribution to journal › Journal article › peer-review

Reputable Inside Directors and Internal Control Effectiveness

Lin, Z., Song, B. Y. & Tian, Z., 7 Aug 2024, In: European Accounting Review. 33, 4, p. 1197-1226.

Research output: Contribution to journal › Journal article › peer-review

Cultural tightness and financial reporting behavior around the world

Choi, A., Jia, J., Song, B. Y. & Zhou, G., May 2024, In: Journal of Business Research. 178, 114656.

Research output : Contribution to journal › Journal article › peer-review

Mandatory CSR disclosure and analyst forecast properties: Evidence from a quasi-natural experiment in China

Shi, H., Song, B. Y., Xu, H. & Xu, X., Jun 2023, In: China Journal of Accounting Research. 16, 2, 100301.

Research output : Contribution to journal › Journal article › peer-review

Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China

Chan, R. S. Y., Fan, L. & Song, B. Y., Apr 2022, In: Accounting and Finance. 62, S1, p. 1461-1493.

Research output : Contribution to journal › Journal article › peer-review

Bankruptcy, overlapping directors, and bank loan pricing

Haw, I. M., Song, B. Y., Tan, W. & Wang, W., Dec 2021, In: Journal of Corporate Finance. 71, 102097.

Research output : Contribution to journal › Journal article › peer-review

Audit profession development and bank loan contracting

Ge, W., Kang, T., Song, B. Y. & Zhou, G., May 2021, In: Auditing: A Journal of Practice & Theory. 40, 2, p. 85-105.

Research output : Contribution to journal › Journal article › peer-review

Management earnings forecasts and bank loan contracting

Hsieh, T. S., Song, B. Y., Wang, R. R. & Wang, X., 1 May 2019, In: Journal of Business Finance and Accounting. 46, 5-6, p. 712-738.

Research output : Contribution to journal › Journal article › peer-review

Does information technology reputation affect bank loan terms?

Kim, J. B., Song, B. Y. & Stratopoulos, T. C., May 2018, In: Accounting Review. 93, 3, p. 185-211.

Research output : Contribution to journal › Journal article › peer-review

Special purpose entities and bank loan contracting

Kim, J. B., Song, B. Y. & Wang, Z., 1 Jan 2017, In: Journal of Banking and Finance. 74, p. 133-152.

Research output : Contribution to journal › Journal article › peer-review

Does director-level reputation matter? Evidence from bank loan contracting

Lin, Z., Song, B. Y. & Tian, Z., 1 Sept 2016, In: Journal of Banking and Finance. 70, p. 160-176.

Research output : Contribution to journal › Journal article › peer-review

Earnings performance of major customers and bank loan contracting with suppliers

Kim, J. B., Song, B. Y. & Zhang, Y., 1 Oct 2015, In: Journal of Banking and Finance. 59, p. 384-398.

Research output : Contribution to journal › Journal article › peer-review

Auditor size, tenure, and bank loan pricing

Kim, J. B., SONG, B. Y. & Tsui, J. S. L., Jan 2013, In: Review of Quantitative Finance and Accounting. 40, 1, p. 75-99.

Research output : Contribution to conference › Conference paper › peer-review

Internal governance, legal institutions and bank loan contracting around the world

Ge, W., Kim, J.-B. & Song, B. Y., Jun 2012, In: Journal of Corporate Finance. 18, 3, p. 413-432.

Research output : Contribution to journal › Journal article › peer-review

Auditor quality and loan syndicate structure

Kim, J. B. & Song, B. Y., 1 Nov 2011, In: Auditing: A Journal of Practice & Theory. 30, 4, p. 71-99.

Research output : Contribution to journal › Journal article › peer-review

Internal control weakness and bank loan contracting: Evidence from SOX section 404 disclosures

Kim, J.-B., Song, B. Y. & Zhang, L., 1 Apr 2011, In: Accounting Review. 86, 4, p. 1157–1188.

Research output : Contribution to journal › Journal article › peer-review

Stock trading and nonbank institutions' dual holding: Evidence from the Tick Size Pilot Program, RGC-Research Grants Council, HKSAR: HK$479,875.00

SONG, B. Y. (PI), 26/06/26
Grant: RO/RGC-Related › General Research Fund

Pay-for-CSR-Performance Compensation and Loan Contracting, RGC-Research Grants Council, HKSAR: HK$311,993.00

SONG, B. Y. (PI), 30/06/21
Grant: RO/RGC-Related › General Research Fund

Major Customers’ Income Smoothing on Bank Loan Contracting, HKBURC, HK$94,734.00

SONG, B. Y. (PI), 6/06/16
Grant: RO/Internal › Faculty Research Grant / Internal

Restatements, Board Interlocks, and Bank Loan Contracting, RGC-Research Grants Council, HKSAR: HK$121,000.00

SONG, B. Y. (PI), 30/06/15
Grant: RO/RGC-Related › General Research Fund

Reputed Inside Directors and Internal Control Effectiveness, RGC-Research Grants Council, HKSAR: HK$186,914.00

SONG, B. Y. (PI), 30/06/14
Grant: RO/RGC-Related › General Research Fund

  • Associate Editor, Asia-Pacific Journal of Accounting and Economics, October 2017-present.
  • Editor, Accounting Forum, March 2023-June 2026.
  • Associate Editor, Accounting Forum, February 2019 - February 2023.