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Yu Hou

Associate Professor


Yu Hou is an Associate Professor at Smith School of Business. Download Full CV Download Image

Academic Area

  • Accounting

Interest Topics

  • Accounting
  • Business Law
  • Innovation

Faculty Details


Full Bio

Yu Hou is an Associate Professor at Smith School of Business.

He has diverse research interests and has focused most recently on issues related to disclosure, auditing, and patent trolls.

Yu has published papers in premier journals such as The Accounting Review, Contemporary Accounting Research, and Review of Accounting Studies.

Yu received his PhD from the Rotman School of Management at the University of Toronto in 2013 and also holds a PhD degree in Business Administration and a Bachelor's degree in Accounting from Tsinghua University (Beijing, China).

He received a CGA certificate from the Certified General Accountants Association in 2003. He has taught undergraduate core course Management Accounting at Smith School of Business and Rotman School of Management. Yu was the recipient of Research Excellence Award in 2017.

Academic Degrees

Doctor of Philosophy, Accounting
Rotman School of Management, University of Toronto (2013)

Doctor of Philosophy, Business Administration
School of Economics and Management, Tsinghua University (2010)

Bachelor of Accounting
School of Economics and Management, Tsinghua University (2003)

Academic Experience

Smith School of Business, Queen's University   
Associate Professor (2019 - Present) 
KPMG Fellow of Accounting (2017 - 2021)
Assistant Professor (2013-2019)


Refereed Journal Publications

“Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures” With Feng Chen, Gordon Richardson, and Minlei Ye, Contemporary Accounting Research, Vol.35, No. 2, 2018

“Strategic Disclosures of Litigation Loss Contingencies When Customer-Supplier Relationships Are at Risk” With Ling Cen, Feng Chen, and Gordon Richardson, The Accounting Review, Vol.93, No. 2, 2017

“The Role of Diversification in the Pricing of Accruals Quality” Review of Accounting Studies, Vol.20, No. 20, 2015 (dissertation)

Working Manuscripts

“Sharing Financial Reporting Policies with Neighbors?” The Effect of Headquarter CoLocation on Financial Statement Comparability. With Gus De Franco and Mark Ma (under revision for resubmission)

“Macroeconomic News in the Cross-Section of Firm Assets” With Artur Hugon, Matt Lyle, and Seth Pruitt 

“Same-Firm Audit Office Switches and Informationally Motivated Opinion Shopping”, With Feng Chen and Jere Francis 

“Spillover Effects of Patent Litigation Initiated by Non-Practicing Entities: Evidence from the Capital Market” With Feng Chen and Gordon Richardson 

Other Publications (in Chinese)

“Information Transparency and Individual Investor Trading” With Haofeng Xu, Finance Research, Issue 3, 2012

“Accounting Standard Changes and Foreign Analyst Behavior: Evidence from China” With Xiaolin Chen and Yutao Wang, China Journal of Accounting Research, Issue 1, 2012

“The Local analysts' Information Advantage: Geographical Proximity or Familiarity with Accounting Standards? ” With Xiao Chen and Yutao Wang, Accounting Research, Issue 12, 2010

“Investor Protection and Ownership Concentration: New Empirical Evidence from Control Right Transfer” With Yutao Wang, Finance Research, Issue 3, 2010

“Institutional Investors, Informed Trading and Market Efficiency” With Dongyan Ye, Finance Research, Issue 2, 2008


Queen's University

COMM 112 Introduction to Management Accounting, Commerce Core Course: 2014 – present “BCom Teaching Evaluations - Instructor Effectiveness": average rating 4.5/5.0

University of Toronto

Managerial Accounting: 2012

Tsinghua University

Financial Data Analysis: 2006 - 2007



Disclosure, Auditing, Litigation, Accounting-based Valuation 


Conference Participation

Contemporary Accounting Research Conference 2010 – 2019

Review of Accounting Studies Conference 2014

Annual Conference on Financial Economics and Accounting 2014 & 2016

American Accounting Association Annual Meeting 2011 - 2018

Canadian Academic Accounting Association Annual Meeting 2011 - 2018

Toronto Accounting Research Conference 2008 - 2017

University of Alberta Accounting Research Conference 2017- 2018

McMaster Accounting Research Symposium 2012 - 2016

Financial Accounting and Reporting Section Midyear Meeting 2013 & 2015

AAA Deloitte/J. Michael Cook Doctoral Consortium Lake Tahoe 2012



KPMG Fellowship in Accounting (2017)

Research Awards

New Researcher Award, Smith School of Business (2017)

Other Awards

DI McLeod Award, Smith School of Business (2016)

Grants & Funding

Social Sciences and Humanities Research Council (SSHRC) Insight Grant (2020) 

Social Sciences and Humanities Research Council (SSHRC) Insight Development Grant (2017, 2016)

General Research Grant, Smith School of Business (2017)

Research Initiation Grant, Smith School of Business (2013)


Professional Affiliations

American Accounting Association (AAA)

Canadian Academic Accounting Association (CAAA)

Chinese Accounting Professors Association of North America (CAPANA)

Professional Certifications

Certified General Accountant (Inactive)
CGA Institute