Department of Accountancy
AACSB International EQUIS - European Quality Improvement System

Selected Research Grant

General Research Fund (formerly Competitive Earmarked Research Grants)

  • Do Analysts Understand Mergers and Acquisitions? Evidence from Analyst Reports, HK$578,472, 2023-2024, S Sahoo
  • Detecting Financial Misreporting: An Application of Transdermal Optical Imaging, HK$350,881, 2023-2024, K Yeung
  • Audit Partners with Outside Appointments and Audit Quality, HK$268,644, 2023-2024, Y Yu
  • How Does ESG Rating Agencies Shape ESG Disclosure and ESG Outcome? Evidence from Refinitiv's ESG Rating Methodology Update, HK$499,824, 2023-2024, J K Choi
  • Product Market Implications of Corporate Accounting Frand: Evidence from Scanner Data, HK$536,648, 2023-2024, T Sun
  • Disclosure Strategies to Win The War for Talent: Evidence from LinkedIn, HK$574,121, 2023-2024, H Yee
  • Auditors' Resonse to Cybersecurity Risk: Human Capital Investment and Cross-Clients Influence, HK$382,242, 2022-2023, B Li
  • Banks' Technology Expertise and Cost of Debt: Evidence from Syndicated Loans, HK$300,318, 2022-2023, X Hu
  • A Look into Corporate Innovation from Human Capital Demand, HK$490,245, 2022-2023, W Wang
  • Externalities of Fair Value Estimate of Technology Related Intangibles: Evidence from Business Combination, HK$360,000, 2022-2023, S Sahoo
  • The Effect of Mandatory Disclosure on Private Firms' Trading Volumn: Evidence from U.S. Banks, HK$642,260, 2022-2023, J Wen
  • Audit Quality and Trust: The Importance of Audit Partners' Inherited Culture, HK$368,000, 2022-2023, K Yeung
  • Unearthing the Lower-tier Suppliers: Evidence from Conflict Minerals Disclosure, HK$401,100, 2022-2023, J K Choi
  • PCAOB Inspections and Trade Credit: International Evidence, HK$221,993, 2021-2022, X Zhu
  • Firms' Incentive to Meet Analyst Forecast and Hiring Decision: Evidence from Job Posting, HK$392,993, 2021-2022, W Wang
  • Auditor Labor Market Mobility Constraints and Audit Outcomes: Evidence from Enforceability of Non-Compete Covenants, HK$259,993, 2021-2022, T Sun
  • Short-selling, Discretionary Accruals, and Earnings Management, HK$229,000, 2021-2022, J Lu
  • Analyst Following and Product Recall, HK$521,764, 2020-2021, Y Chen and J Ng
  • Simultaneous Equity-Debt Holdings and Corporate Disclosure, HK$375,231, 2020-2021, B Li and H Wu
  • How Does Information Technology Affect the Audit Market? Evidence from Online Job Postings, HK$257,000, 2020-2021, W Wang
  • The Contractibility of Accounting Information and Debt Covenants: Evidence from PCAOB International Inspections, HK$242,000, 2020-2021, Z Wang, K Wang and J Pittman
  • CSR Reporting Quality: Measures, Incentives, and Effects, HK$536,488, 2020-2021, Y C Chen
  • Auditor Specialization on Client Technology Space, HK$308,000, 2019-2020, B Li, J B Kim and Z B Liu
  • Equilibrium Analysis of Accounting Standards and Enforcement on Economic Growth, HK$250,250, 2019-2020, E Kim
  • Business Group Affiliation, Internal Organizational Structure, and Investment Efficiency: An International Investigation, HK$349,830, 2019-2020, J B Kim
  • Information Technology Extensiveness and Standardization on Reporting Quality and Risk, HK$215,000, 2019-2020, W Chen and H Wu
  • Organized Labor, Trade Credit, and Supply Contract Terms, HK$270,720, 2018-2019, Z Zhang 
  • Why Government-Controlled Firms Avoid Taxes? Further Evidence, HK$365,400, 2018-2019, P L L Mo and K H Chan
  • The Economic Value of Interfirm Employee Networks: Evidence from a Business Card Management Application, HK$405,000, 2018-2019, L Choi
  • Do managers recognize bad news when no one is paying attention?, HK$290,000, 2017-2018, W Chen 
  • Do Auditors Perceive Connections between the CEO and the Executives to be Costly?, HK$390,000, 2017-2018, S Y Kwack
  • Is PCAOB International Inspection Program Beneficial?, HK$322,564, 2017-2018, B Li, Y He and Z B Liu
  • The Impact of Credit Rating Changes on Corporate Disclosures, HK$412,800, 2017-2018, Z L Zhang
  • The Impact of Options Markets on Voluntary Disclosure: Evidence from Option Listing Events, HK$302,653, 2017-2018, L Zheng, T Luo and L D Zhang
  • Trade Secrets Protection and Narrative R & D Disclosures, HK$290,000, 2016-2017, L D Zhang, Y P Lin and Y H Li
  • Effect of Customers Risk Factor Disclosures on The Suppliers Relationship-Specific Investment and Investment Efficiency, HK$163,800, 2015-2016, Z Wang and J B Kim
  • The Real Effect of Audit Market Consolidation on Client Firms, HK$136,114, 2015-2016, Y P Lin
  • Extended XBRL Taxonomies and Financial Analysts' Information, HK$210,289, 2014-2015, J Johnston
  • The Effect of The Introduction of The General Anti-Avoidance Rule on The Tax-Sheltering Behavior of Chinese Listed Firms, HK$141,309, 2014-2015, S Leung, G Richardson and G Taylor
  • Client Political Connections and Auditor Reporting Decisions, HK$236,737, 2014-2015, Z F Yang and F Kim
  • Audit Firm Characteristics and Audit Firm Client Portfolio Decisions, HK$123,645, 2014-2015, C H Yi
  • The Impact of Options Trading on The Use of Stock Price in CEO Compensation and Turnover Decisions, HK$146,829, 2014-2015, L Zheng, J B Kim and L D Zhang
  • The Role of Auditors' Judgment-Related Traits on Audit Quality: Analysis Combining Survey Data With Archival Information on Individual Auditor Characteristics In China, HK$331,193, 2014-2015, K Zhu, S Fung and F A Gul
  • The Oversight Role of Regulators, HK$696,000, 2013-2014, B Li
  • Does Transfer Pricing Disclosure Communicate Useful Information? Evidence from China, HK$200,935, 2013-2014, R Wong
  • The Costs of Audit Failures to Engagement Partners, HK$240,992, 2013-2014, Z F Yang
  • Tournament Incentives and Financial Reporting Quality, HK$226,454, 2012-2013, Z H Chen
  • Political Georgraphy and Bank Loans, HK$241,168, 2012-2013, F C Kim
  • Individual Auditor Turnover Decision, Litigation Risk, and Audit Quality, HK$395,641, 2012-2013, R Wong
  • Political Connection of Financial Intermediaries and its Economic Consequences - Evidence from Chinese IPO Market, HK$368,379, 2011-2012, Y Y Guan, D H Chen, G Zhao and T Y Zhang
  • Excessive Analyst Coverage and Stock Price Crashes, HK$244,840, 2011-2012, F Kim, J B Kim and C Pantzalis
  • Offshore Financial Centers, Deplayed Loss Recognition, and Stock Price Crashes: an International Study, HK$243,722, 2011-2012, J B Kim, L D Zhang, Y H Li and T M Li
  • Management Demography, Board Governance and Reprimanding Sanction: Evidence from a Transitional Economy, HK$314,771, 2011-2012, T Y Leung and L Cheng
  • Real versus Accrual-Based Earnings Management and the Cost of Equity: Evidence from Hong Kong and Chinese Firms, HK$236,439, 2011-2012, B C Sohn and C Chen
  • Off Balance Sheet Arrangements Using Special Purpose Vehicles and Stock Price Crash Risk, HK$198,868, 2011-2012, Z Wang, J B Kim and L D Zhang
  • Do Individual auditors Affect Audit Quality? Evidence from Archival Data, HK$246,741, 2011-2012, Z F Yang, D H Wu and F A Gul
  • Accounting Conservatism, Internal and External Governance, and Stock Price Crash Risk: Evidence from China, HK$243,784, 2011-2012, J B Kim
  • Auditor Independence, Audit Fee, and Regulatory Capture: An Examination of the Role of Auditors in the IPO Screening in China, HK$285,548, 2011-2012, Z F Yang.
  • Does Insider Trading Regulation Benefit Shareholders: Evidence from Hong Kong, HK$206,876, 2011-2012, Z H Chen and Y Y Guan.
  • What Price Conservatism? An Experimental Analysis, HK$513,950, 2010-2013, B Srinidhi, S Ghosh, S Radhakrishnan and L SU.
  • The Economic Consequences of Audit Firm Mergers in China, HK$381,330, 2010-2012, Z H Chen, B Ke, C Chen and X Su.
  • The Short-swing Rule and Insider Trading in Hong Kong Listed Firms, HK$436,550, 2010-2011, Y Y Guan, B Ke and Z H Chen.
  • Equity-based Compensation of Hong Kong-Listed Firms, HK$494,811, 2009-2011, Z H Chen, Y Y Guan and B Ke.
  • The Role of Foreign Strategic Investors (FSI) on the Performance and Corporate Governance of H-share Firms, HK$250,800, 2009-2010, T Y Leung and T W Cheng.
  • Auditor Independence and Audit Quality: An Empirical Study on Joint Switches of CPA Firms and Clients in the Chinese Market, HK$455,774, 2008-2010, X Su and C Chen.
  • Cause and Consequence of Cross Listing: Evidence from China, HK$430,160, 2008-2010, T Y Zhang, M Y Hung and T J Wong.
  • Effect of Privatization on Firm Performance, Accounting Information Quality and Auditors' Sensitivity to Firm-level Risks, HK$554,818, 2008-2010, X Su, C Chen and J Du.
  • Stock Repurchase and Corporate Governance: Cross-country Study, HK$349,000, 2008-2010, O Leung, I M Haw and B B Hu.
  • An Experimental Investigation of the Role of Auditing in Restraining Managerial Expropriation and Improving Reporting Accuracy in Different Governance Contexts, HK$204,097, 2007-2010, B Srinidhi and S Ghosh.
  • Annual Report Disclosure: Manipulative Silence, HK$426,650, 2007-2010, J K Courtis, S Leung and L Parker.
  • The Role of Auditing in Mitigating Earnings Management: A Test of Earnings Management Attempts Prevented by Auditors, HK$340,690, 2004-2008, C Chen, X Su and F A Gul.
  • Impact of Corporate Governance and Ownership Structures on Earnings Management of Hong Kong Firms, HK$296,450, 2003-2007, S Leung and B Jaggi.
  • The Effect of Legal Protection on Financial Reporting in Hong Kong: Evidence from Blue Chips, H-Shares and Red Chips, HK$66,303, 2003-2005, F A Gul, S Lynn and P Brockman.
  • The Value of Auditing: An Empirical Examination of the Differences between Audited versus Non-audited Financial Reports, HK$414,983, 2002-2007, X Su, B Srinidhi, C Chen and W G Zhang.
  • An Investigation of the Effects of Earnings Management in China, HK$437,817, 2000-2005, B Srinidhi, F A Gul and J Tsui.