Top of page

Student/Staff Portal
Global Site Navigation

School of Business and Law

Local Section Navigation
You are here: Main Content
  • Dr Xuan Sean Sun in front of a navy blue background

    Dr Xuan Sean Sun

Related Contents

  • See Also
  • Google Scholar
    https://scholar.google.com/citations?user=E9j7H40AAAAJ&hl=en
  • Google Scholar
  • ResearchGate
    https://www.researchgate.net/profile/Xuan-Sun-2
  • ResearchGate
  • LinkedIn
    https://www.linkedin.com/in/xuan-sean-sun-ph-d-cpa-4a1011147/
  • LinkedIn

Dr Xuan Sean Sun

Lecturer

Staff Member Details
Telephone: +61 8 6304 3062
Mobile: 0417 152 384
Email: x.sun@ecu.edu.au
ORCID iD: https://orcid.org/0000-0002-6432-2688

Dr Xuan Sean Sun is a Lecturer in Accounting at the School of Business and Law, and the ECU Australian Shareholders' Association Engagement Lead.

Background

Xuan Sean Sun is a Lecturer in Accounting at the School of Business and Law at Edith Cowan University. Before joining ECU, he worked at Bryant Zhuhai as an Assistant Professor of Accounting and the Research Secretary. Sean also worked as a teaching assistant and a research assistant at Massey University for several years. He holds a Bachelor of Management from Xiamen University Tan Kah Kee College, a Master of Business Studies with Distinction, and a Ph.D. in Accounting from Massey University. He is also a member of CPA China.

Currently, Sean is teaching financial accounting courses for both undergraduate and postgraduate students. Sean’s teaching interest includes not only financial accounting but also management accounting and auditing units. He used to be the advisor of undergraduate thesis for several students when he worked in China. Sean is also open to supervise HDR students now.

Sean's areas of research interest include financial reporting quality, corporate governance, international accounting and auditing, taxation, sustainability assurance, and literature reviews. He has published in the Asian Review of Accounting, International Journal of Auditing, Journal of Accounting Literature, Journal of Contemporary Accounting and Economics, Journal of Corporate Accounting and Finance, International Review of Finance, and Pacific Accounting Review.

Current Teaching
  • Financial Accounting

Professional Associations
  • American Accounting Association (AAA), Member
  • Accounting and Finance Association of Australia and New Zealand (AFAANZ), Member
  • Chinese Institute of Certified Public Accountants (CICPA), Non-practicing member
  • European Accounting Association (EAA), Member

Awards and Recognition
  • 2026 - Finalist of the Academic of the Year, Australian Accounting Awards 2026, Accountants Daily, Australia
  • 2025 - Innovative Teaching & Learning Practice Award, School of Business and Law, Edith Cowan University, Australia
  • 2024 - Discipline Award (Accounting and Finance), School of Business and Law, Edith Cowan University, Australia
  • 2023 – Literati Award Winner (Outstanding Reviewer), Pacific Accounting Review
  • 2023 – Excellent Undergraduate Thesis Advisor Award, Beijing Institute of Technology Zhuhai
  • 2022 – Chinese Faculty Excellence Award, Bryant Zhuhai, Beijing Institute of Technology Zhuhai
  • 2021 – Dean’s List of Exceptional Theses, Massey University
  • 2020 – Top downloaded paper 2018-2019 in the International Journal of Auditing, “Audit partner busyness and cost of equity capital”, WILEY
  • 2019 – Best Paper Award, The 3rd Annual Conference of China Accounting Academic Alliance
  • 2019 – CAANZ Best Quantitative Paper Award, Auckland Regional Accounting Conference
  • 2018 – 2021, Massey Doctoral Scholarship, Massey University
  • 2017 – Distinction in Accountancy, Master of Business Studies, Massey University
  • 2015 – CICPA Examinations First Award, China Accounting Network School

Research Areas and Interests
  • Financial Reporting Standards
  • International Accounting and Auditing
  • Audit and Non-Audit Services
  • Assurance of Non-Financial Reporting
  • Corporate Governance
  • Taxation
  • Literature Review, Meta-Analysis, and Bibliometric Analysis

Qualifications

  • Doctor Of Philosophy, New Zealand, 2021.
  • Master of Business Studies with Distinction in Accountancy, New Zealand, 2018.

Research Outputs

2025

Journal Articles

  • Sun, S., Houqe, MN., Bhuiyan, MB., Zaman, M. (2025). How do auditors price financial secrecy culture? An international study. Asian Review of Accounting, 33(3), 580-607. https://doi.org/10.1108/ARA-10-2023-0279.

2023

Journal Articles

  • Li, W., Li, H., Sun, S., Huang, TK. (2023). The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: Evidence from China. Pacific Accounting Review, 35(4), 670-697. https://doi.org/10.1108/PAR-08-2022-0130.
  • Sun, S., Habib, A., Yao, DT. (2023). Book-tax conformity and the demand for auditor-provided tax services: European evidence. Journal of Accounting Literature, 45(3), 425-457. https://doi.org/10.1108/JAL-11-2022-0120.

2021

Journal Articles

  • Habib, A., Costa, MD., Huang, HJ., Sun, S. (2021). Financial constraints and workforce environment: An international investigation. International Review of Finance, 21(3), 1056-1067. https://doi.org/10.1111/irfi.12302.
  • Sun, S., Habib, A. (2021). Determinants and consequences of auditor-provided tax services: A systematic review of the international literature. International Journal of Auditing, 25(3), 675-715. https://doi.org/10.1111/ijau.12244.

2020

Journal Articles

  • Sun, S., Habib, A., Bhuiyan, MB. (2020). Workforce environment and audit fees: International evidence. Journal of Contemporary Accounting and Economics, 16(1), Article number 100182. https://doi.org/10.1016/j.jcae.2020.100182.
  • Sun, S., Bhuiyan, MB. (2020). Board tenure: A review. Journal of Corporate Accounting & Finance, 31(4), 178-196. https://doi.org/10.1002/jcaf.22464.
  • Habib, A., Hasan, MM., Sun, S. (2020). Organization capital and audit fees around the world. International Journal of Auditing, 24(3), 321-346. https://doi.org/10.1111/ijau.12197.

2019

Journal Articles

  • Habib, A., Bhuiyan, MB., Sun, S. (2019). Audit partner busyness and cost of equity capital. International Journal of Auditing, 23(1), 57-72. https://doi.org/10.1111/ijau.12144.
  • Habib, A., Wu, J., Bhuiyan, MB., Sun, S. (2019). Determinants of auditor choice: Review of the empirical literature. International Journal of Auditing, 23(2), 308-335. https://doi.org/10.1111/ijau.12163.

Research Projects

  • The Costs and Benefits of Mandatory Assurance over Climate-Related Disclosure in Australia and New Zealand, Edith Cowan University, Early-Mid Career Researcher Grant Scheme 2026 (Stream 2), 2026 ‑ 2027, $31,414.
  • Accounting for Digital Assets and Firm Valuation, Accounting and Finance Association of Australia and New Zealand, AFAANZ - Grant, 2024 ‑ 2025.

Research Student Supervision

Current Supervisions

Associate Supervisor

  • Doctor of Philosophy, An Empirical Study of Medical Marijuana Legalisation and Corporate Finance Outcomes.

Completed Supervisions

No data available
Skip to top of page