Hang YUE is Assistant Professor in the Department of Audit, Accounting, Control, Economics, and Law at the Marseille campus, holding a PhD in Management from Université Grenoble Alpes. Her research lies at the intersection of accounting, corporate governance, ESG reporting, and sustainable finance, with a particular focus on earnings management and corporate sustainability disclosure. My current research examines how global sustainability reporting standards and ESG-related regulations shape corporate disclosure, governance practices, and firm performance, particularly in developing countries. More broadly, she seeks to understand whether these regulatory developments translate into meaningful improvements in corporate sustainability practices and financial performance. she has presented her research at international academic conferences and published in peer-reviewed journals. Alongside my research activities, she has several years of teaching experience in French universities, where she teaches management accounting and auditing, with a particular emphasis on financial reporting, corporate governance, ESG, and sustainability reporting.