College of Business

Department of Accountancy

Organisational unit: Academic Departments

Research Output

  1. 2023
  2. Online published

    The explanatory power of explanatory variables

    Johannesson, E., Ohlson, J. A. & Zhai, S. W., 1 Jul 2023, (Online published) In: Review of Accounting Studies.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 2
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  3. Published

    Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations

    Kim, J., Lin, Y., Mao, Y. & Wang, Z., Jul 2023, In: The Accounting Review. 98, 4, p. 217–245

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 1
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  4. Published

    Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment

    Guan, Y., Kim, J., Liu, B. & Xin, X., Jul 2023, In: The Accounting Review. 98, 4, p. 143–165

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 1
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  5. Published

    Do Depositors Respond to Banks’ Social Performance?

    Chen, Y., Hung, M. & Wang, L. L., Jul 2023, In: The Accounting Review. 98, 4, p. 89–114

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  6. Published

    Insider trading, future earnings, and post-earnings announcement drift

    Choi, L., Faurel, L. & Hillegeist, S. A., Jul 2023, In: Journal of Accounting and Public Policy. 42, 4, 107117.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  7. Published

    Managerial risk aversion and the structure of executive compensation

    Hrazdil, K., Kim, J. B., Novak, J. & Zatzick, C., Jul 2023, In: Corporate Governance: An International Review. 31, 4, p. 563-581

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 4
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  8. Presented

    Audit Partners’ Cultural Heritage and Audit Outcomes

    Khurana, I., Li, B., Yeung, K. & Yu, J. Y., 28 Jun 2023, (Presented).

    Research output: Conference Papers (RGC: 31A, 31B, 32, 33)33_Other conference paper

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  9. Presented

    LGBT Employment Nondiscrimination and Capital Structure

    Hu, X., Huang, L., Li, O. Z. & Zhang, Z., 9 Jun 2023, (Presented).

    Research output: Conference Papers (RGC: 31A, 31B, 32, 33)33_Other conference paper

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  10. Published

    Auditor Assignments and Audit Quality

    Wu, Y., Li, Z., Zhang, M. & Zhai, S., Jun 2023, In: Australian Accounting Review. 33, 2, p. 160-187

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 1
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  11. Published

    Cost stickiness and bank loan contracting

    Kim, J. & Zhou, J., Jun 2023, In: Advances in Accounting. 61, 100645.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  12. Online published

    Empirical Accounting Seminars: Elephants in the Room

    Ohlson, J. A., 11 May 2023, (Online published) In: Accounting, Economics and Law. 8 p.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  13. Online published

    International takeover laws and corporate cash holdings

    Yang, D., Su, Z. & Zhu, X. K., 12 Apr 2023, (Online published) In: Journal of International Financial Management and Accounting.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  14. Published

    Workforce diversity and financial statement readability

    Li, L., Lu, L. Y., Wang, Y. & Yu, Y., Apr 2023, In: Accounting and Finance. 63, Suppl. 1, p. 1599-1631

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  15. Published

    The Co-evolving Views on Hong Kong’s Role in the Belt and Road Initiative

    Li, L. C., Mo, P. L. L., Liang, Y., Yue, F., Luo, M., Kwok, M. T., Ji, C., & 1 othersLi, K. O., 3 Mar 2023, Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. Li, L. C. & Mo, P. L. L. (eds.). 1st ed. Routledge , p. 50-70

    Research output: Chapters, Conference Papers, Creative and Literary Works (RGC: 12, 32, 41, 45)12_Chapter in an edited book (Author)peer-review

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  16. Published

    The Hong Kong Accountancy Profession and the Belt and Road Initiative

    Mo, P. L. L., Chelan Li, L., Li, K. O., Yip, D. S. O. & Yan Chung, J. S., 3 Mar 2023, Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. Li, L. C. & Mo, P. L. L. (eds.). 1st ed. Routledge , p. 92-104

    Research output: Chapters, Conference Papers, Creative and Literary Works (RGC: 12, 32, 41, 45)12_Chapter in an edited book (Author)peer-review

    Check@CityULib
  17. Published

    Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform

    CHANG, W., DAMBRA, M., SCHONBERGER, B. & SUK, I., Mar 2023, In: Journal of Accounting Research. 61, 1, p. 187-242

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 4
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  18. Published

    Exogenous Loss of Analyst Coverage and Choice of Audit Quality

    Fung, S. Y. K., Wang, Z., Zhang, L. & Zhu, X., Mar 2023, In: Accounting Horizons. 37, 1, p. 71-92

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 2
    Check@CityULib
  19. Presented

    Audit Partners’ Cultural Heritage and Audit Outcomes

    Khurana, I., LI, B., Yeung, K. & Yu, J. Y., 6 Jan 2023, (Presented).

    Research output: Conference Papers (RGC: 31A, 31B, 32, 33)33_Other conference paper

    Check@CityULib
  20. Published

    CEO Inside Debt and Employee Workplace Safety

    Wu, X., Li, Y. & Yu, Y., Jan 2023, In: Journal of Business Ethics. 182, 1, p. 159–175

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 4
    Check@CityULib
  21. Published

    Competition Laws, External Financing and Investment

    Xede, J., Dak-Adzaklo, C. S. P., Ofosu, E. & Adza, S. W. D., Jan 2023, In: Journal of International Financial Markets, Institutions and Money. 82, 101700.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 2
    Check@CityULib
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