高佳燕，女，博士，毕业于厦门大学财务学专业，主要研究方向为审计、企业社会责任、银行会计。主要成果发表在《The British Accounting Review》《财贸经济》《Economic Modelling》《Economic Analysis and Policy》《Finance Research Letters》《税务研究》等国内外学术期刊，参与多项国家级课题。

联系方式：E-mail：gaojiayan0707@foxmail.com

主要研究领域：审计、企业社会责任、银行会计

近年来发表的代表性学术论著：

[1]王艳艳,高佳燕,于李胜,等.整合审计与信贷资产证券化出表[J].财贸经济,2023,44(11):21-36.

[2]An, R.,Gao, J*., Li, S*., Wang, Y*., & Yu, L*. Resource Allocation to Engagement Teams: Evidence from Asset-Backed Securitization Assurance Services[J]. The British Accounting Review, 2025: 101677.

[3]Gao Y,Gao J*. Employee Protection and Trade Credit: Learning from China's Social Insurance Law[J]. Economic Modelling, 2023, 127: 106486.

[4] Gao Y,Gao J*. Low-carbon Transformation and Corporate Cash Holdings[J]. Finance Research Letters, 2023, 54: 103842.

[5]高佳燕,柳颖.助力涉农企业高质量发展的税收政策：现状、问题与完善[J].税务研究,2023,(04):129-132.

[6]Gao Y,Gao J, & Li H*. Green Credit Regulation and Market Efficiency: A Perspective of Irrational Trading[J]. Economic Analysis and Policy, 2024, 82, 199-219.