stellap


Songlan (Stella) Peng

Photo of Songlan (Stella) Peng

School of Administrative Studies

Professor

Ext: 416-736-2100 ext 22114 Email: stellap@yorku.ca


Professor Peng’s research and teaching specialize in financial reporting, auditing, corporate governance, and international accounting. Her research portfolio covers a diverse range of topics, including earnings management, corporate governance, audit quality, financial reporting quality, related party transactions, the development and implementation of accounting standards, and corporate social responsibility.

Her work has been published in leading accounting journals such as The Accounting Review, Journal of Accounting Research, and Accounting, Auditing & Accountability Journal, as well as in other highly regarded academic journals including The International Journal of Accounting, Journal of International Accounting Research, Emerging Markets Review, and the International Journal of Accounting, Auditing and Taxation. She has also received research funding from the CPA Canada–CAAA Research Grant and multiple internal grants from the University.

Over the years, she has been recognized with multiple teaching and research excellence awards from the School of Administrative Studies, acknowledging her contributions to student learning and academic scholarship.

More...

Appointments

Faculty of Graduate Studies

Research Interests

Accounting , Business, Financial reporting quality, Audit quality, Corporate governance, Accounting standards development and implementation
Journal Articles

Publication
Year

Hope, O. K., Lu, H., & Peng S. (2025). Economic consequences of AS 18: Related-party transactions with principals versus non-principals." The Accounting Review, 100 (1): 317-351.

2025

Waweru, N., Peng, S., Hopper T (2023). "Two Decades of African Accounting Research 2000-2019: Synthesis, Reflection, Gaps and Future Directions". Journal of International Accounting Research. Vol. 22 (1): 99-136.

2023

Bewley, K., Peng, S., Graham, C. (2021). “On theoretical engorgement and the myth of fair value accounting in China: A reply”. Accounting, Auditing, & Accountability Journal, 34 (1): 54-57.

2021

Bewley, K. and S. Peng (2019). “IFRS and fair value accounting in China”. The Routledge Companion to Accounting in Emerging Economies, Chapter 5.

2019

Cao, F, Peng, S., & Ye, K (2019). Multiple large shareholders and corporate social reporting. Emerging Markets Review. Vol. 38, March 2019, p.287-309.

2019

Bewley. K, Graham, C. & Peng, S. (2018). The Winding Road to Fair Value Accounting in China: A Social Movement Analysis. Accounting, Auditing & Accountability Journal 31 (4): 1257-1285.

2018

Chen, F., Peng, S., Xue, S., Yang, Z., & Ye, F. (2016). Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence. Journal of Accounting Research 54 (1): 79-112.

2016

S. Peng and K. Bewley, (2010) "Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence", Accounting, Auditing & Accountability Journal, 23 (8): 982 - 1011.

2010

Peng, S. and J. Smith (2010). “Chinese GAAP and IFRS: an analysis of the convergence process”. The International Journal of Accounting, Auditing and Taxation. 19 (1): 16-34.

2010

Peng, S. (2009) . “Acceptance of China Research in Western Accounting Journals (1978-2007)”. China Journal of Accounting Research: 21-70.

2009

Peng, S, R. H. Tondkar, J. Smith, and D. W. Harless. 2008. “Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China.” The International Journal of Accounting 43 (4): 448–68.

2008

Peng, S. (2003) . The Chinese Securities Regulatory Commission and the Regulation of Capital Markets in China. Advances in International Accounting. 16: 153-174 (with R. Tondkar and C. Hodgdon).

2003


Current Courses

Term Course Number Section Title Type
Fall 2025 AP/ADMS4510 3.0 A Accounting Theory & Contemporary Issues LECT


Upcoming Courses

Term Course Number Section Title Type
Winter 2026 AP/ADMS4510 3.0 M Accounting Theory & Contemporary Issues LECT
Winter 2026 AP/ADMS3585 3.0 M Intermediate Financial Accounting I LECT
Winter 2026 AP/ADMS3585 3.0 O Intermediate Financial Accounting I ONCA


Professor Peng’s research and teaching specialize in financial reporting, auditing, corporate governance, and international accounting. Her research portfolio covers a diverse range of topics, including earnings management, corporate governance, audit quality, financial reporting quality, related party transactions, the development and implementation of accounting standards, and corporate social responsibility.

Her work has been published in leading accounting journals such as The Accounting Review, Journal of Accounting Research, and Accounting, Auditing & Accountability Journal, as well as in other highly regarded academic journals including The International Journal of Accounting, Journal of International Accounting Research, Emerging Markets Review, and the International Journal of Accounting, Auditing and Taxation. She has also received research funding from the CPA Canada–CAAA Research Grant and multiple internal grants from the University.

Over the years, she has been recognized with multiple teaching and research excellence awards from the School of Administrative Studies, acknowledging her contributions to student learning and academic scholarship.

Appointments

Faculty of Graduate Studies

Research Interests

Accounting , Business, Financial reporting quality, Audit quality, Corporate governance, Accounting standards development and implementation

All Publications


Journal Articles

Publication
Year

Hope, O. K., Lu, H., & Peng S. (2025). Economic consequences of AS 18: Related-party transactions with principals versus non-principals." The Accounting Review, 100 (1): 317-351.

2025

Waweru, N., Peng, S., Hopper T (2023). "Two Decades of African Accounting Research 2000-2019: Synthesis, Reflection, Gaps and Future Directions". Journal of International Accounting Research. Vol. 22 (1): 99-136.

2023

Bewley, K., Peng, S., Graham, C. (2021). “On theoretical engorgement and the myth of fair value accounting in China: A reply”. Accounting, Auditing, & Accountability Journal, 34 (1): 54-57.

2021

Bewley, K. and S. Peng (2019). “IFRS and fair value accounting in China”. The Routledge Companion to Accounting in Emerging Economies, Chapter 5.

2019

Cao, F, Peng, S., & Ye, K (2019). Multiple large shareholders and corporate social reporting. Emerging Markets Review. Vol. 38, March 2019, p.287-309.

2019

Bewley. K, Graham, C. & Peng, S. (2018). The Winding Road to Fair Value Accounting in China: A Social Movement Analysis. Accounting, Auditing & Accountability Journal 31 (4): 1257-1285.

2018

Chen, F., Peng, S., Xue, S., Yang, Z., & Ye, F. (2016). Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence. Journal of Accounting Research 54 (1): 79-112.

2016

S. Peng and K. Bewley, (2010) "Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence", Accounting, Auditing & Accountability Journal, 23 (8): 982 - 1011.

2010

Peng, S. and J. Smith (2010). “Chinese GAAP and IFRS: an analysis of the convergence process”. The International Journal of Accounting, Auditing and Taxation. 19 (1): 16-34.

2010

Peng, S. (2009) . “Acceptance of China Research in Western Accounting Journals (1978-2007)”. China Journal of Accounting Research: 21-70.

2009

Peng, S, R. H. Tondkar, J. Smith, and D. W. Harless. 2008. “Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China.” The International Journal of Accounting 43 (4): 448–68.

2008

Peng, S. (2003) . The Chinese Securities Regulatory Commission and the Regulation of Capital Markets in China. Advances in International Accounting. 16: 153-174 (with R. Tondkar and C. Hodgdon).

2003


Current Courses

Term Course Number Section Title Type
Fall 2025 AP/ADMS4510 3.0 A Accounting Theory & Contemporary Issues LECT


Upcoming Courses

Term Course Number Section Title Type
Winter 2026 AP/ADMS4510 3.0 M Accounting Theory & Contemporary Issues LECT
Winter 2026 AP/ADMS3585 3.0 M Intermediate Financial Accounting I LECT
Winter 2026 AP/ADMS3585 3.0 O Intermediate Financial Accounting I ONCA