Recently, the academic paper titled "The Effect of CECL on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism," co-authored by Associate Professor Xinrong Qiang from our school and Postdoctoral Fellow Jing Wang from Queen's University in Canada, has been published online in the top international accounting journal, The Accounting Review.

The Accounting Review is one of the top three international journals in the field of accounting and is among the UTD 24 journals, enjoying an extremely high academic reputation. This research achievement is the eighth academic paper published by the School of Accounting in top international journals in recent years, and it holds significant importance for further enhancing the domestic and international influence of our university's accounting discipline and the School of Accounting.