Personal profile
Author IDs
ORCID iD: 0000-0002-1800-1664
Scopus Author ID: 7202044744
Google Scholar Profile: SxAB-D4AAAAJ
Impact
Qualifications (Brief)
PhD - Financial Accounting (University of New South Wales)
MBA - Business Adminstration (The Chinese University of Hong Kong)
Bachelor of Science (The Chinese University of Hong Kong)
Qualifications/Experiences
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Qualification |
Certifying Organization |
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CMA |
CMA Australia |
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FCPA (Aust.) Fellow |
CPA Australia |
Prizes/Honours
- British Accounting and Finance Association Prize for 2015 for the most outstanding paper published in The British Accounting Review during 2015 - British Accounting and Finance Association
- Best Paper Award - 2012 Journal of Contemporary Accounting and Economics Symposium at Kuala Lumpur, Malaysia
- Best Paper Award in Corporate Governance - 2006 Annual Conference of the Accounting and Finance Association of Australia and New Zealand
Activities
Participating in or organising a conference / an event
- Hu, F. and S. Leung (July 2011), "Appointment of Politically Connected Top Executives and Subsequent Firm Performance and Corporate Governance: Evidence from China's Listed State-Owned Enterprises", 19th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management, Taipei, Taiwan.
- Hu, F. and S. Leung (21-23 June 2010), "Top Management Turnover, Firm Performance and Government Control: Evidence from China's Listed State-Owned Enterprises", The Illinois International Accounting Symposium 2010, Taipei, Taiwan.
- Hu, F. and S. Leung (1-5 August 2009), "Appointment of Political Top Executives and Subsequent Performance and Corporate Governance: Evidence from China’s Listed SOEs", 2009 Annual Meeting and Conference on Teaching and Learning in Accounting, American Accounting Association (AAA), New York, USA.
- Srinidhi, B., S. Leung and F. A. Gul (3-4 January 2009), "Demand for Client-Specific Knowledge and Audit Tenure-Quality Relationship", Contemporary Accounting Research and Journal of Contemporary Accounting and Economics Special Joint Symposium 2009, Hong Kong.
- Hu, F. and S. Leung (2009), "Top Management Turnover, Firm Performance and Government Control: Evidence from China's Listed State-Owned Enterprises", American Accounting Association (AAA) Annual Meeting, New York, USA.
- Hu, F. and S. Leung (2009), "Appointment of Politically-connected Top Executives and Subsequent Firm Performance and Corporate Governance: Evidence from China's State-Owned Enterprises", The Asian Finance Association (AsFA) International Conference, Brisbane, Australia.
- Srinidhi, B., S. Leung and F. A. Gul (6-8 July 2008), "Auditor Tenure and Earnings Quality: Effect of Client-Specific Knowledge", 2008 Accounting and Finance Association of Australia and New Zealand (AFAANZ/ IAAER) Conference, Sydney, Australia.
- Leung, S. and B. Horwitz (Aug 2006), "Strong investor protection and concentrated management ownership: Evidence from Hong Kong during the Asian Financial Crisis", paper presented at American Accounting Association Annual Meeting, Washington DC, USA.
- Jaggi, B. and S. Leung (Aug 2006), "Impact of family dominance on monitoring of earnings management by audit committee: evidence from Hong Kong", paper presented at American Accounting Association Annual Meeting, Washington DC, USA.
- Leung, S. and B. Horwitz (July 2006), "Strong investor protection and concentrated management ownership: Evidence from Hong Kong during the Asian Financial Crisis", paper presented and received the Best Paper Award at 2006 AFAANZ (Accounting and Finance Association of Austalia & New Zealand (AFAANZ) annual conference, Wellington, New Zealand.
- Jaggi, B. and S. Leung (July 2006), "Impact of family dominance on monitoring of earnings management by audit committee: evidence from Hong Kong", paper presented at Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand.
- Srinidhi, B. and S. Leung (July 2006), "Differential Effects of Regulation FD on long and short-term forecasts by first analysts", paper presented at Accounting and Finance Association of Australia and New Zealand Annual Conference, Wellington, New Zealand.
- Leung, S. and B. Horwitz (2005), "Do Concentrated Management Ownership and Other Board Characteristics Create or Destroy Value? Hong Kong Evidence During the Asian Financial Crisis", paper presented at the Asia-Pacific Corporate Governance Conference, Hong Kong.
- Leung, S. (November 2003), "Voluntary Disclosure of Strategic Operating Information and the Accuracy of Analysts' Earnings Forecasts", Paper presented at the 11th Annual Conference on Pacific Basin Finance Economics and Accounting, Thailand, Forthcoming.
- Leung, S. (2003), "Voluntary Disclosure of Strategic Operating Information and the Accuracy of Analysts’ Earnings Forecasts", paper presented at the 11th Annual Conference on Pacific Basin Finance Economics and Accounting, Taipei.
- Leung, S. (July 2002), "Voluntary Disclosure Choice: the Effect of Earnings Predictability on the Disclosure of Management Earnings Forecasts and Strategic Operating Information", Paper presented at the 2002 AAANZ Conference, Perth Australia.
- Horwitz, B. and S. Leung (July 2001), "Director Ownership and Voluntary Segment Disclosure: Hong Kong Evidence", Paper presented at the AAANZ Auckland Conference 2001, Australia, Vol. 15, No. 3.
- Gul, F. A., S. Leung and B. Srinidhi (13-14 June 2001), "Efficient and Opportunistic Earnings Management: Evidence on the Role of Investment Opportunity Set and Debt Level", Paper presented at the Symposium on Equity Valuation and Corporate Governance, Hong Kong, China.
- Gul, F. A., S. Leung and B. Srinidhi (August 2000), "Efficient and Opportunistic Earnings Management: Evidence on the Role of Investment Opportunity Set and Debt Levels", Paper presented at the American Accounting Association Annual Meeting 2000, USA.
- Gul, F. A., S. Leung and B. Srinidhi (July 2000), "Efficient versus Opportunistic Earnings Management: Some Evidence on the Role of Differential Growth Opportunities and Debt Levels", Paper presented at the AAANZ Annual Conference, Australia.
- Leung, S. and R. Zhao (May/June 2000), "Inner Reserve and Income Smoothing: The Evidence of Hong Kong Banks", Paper presented at the 8th Pacific Basin Finance, Economics and Accounting Conference and the 2nd ADSGM International Conference, Thailand.
- Leung, S. and R. Zhao (January 2000), "Inner Reserve and Income Smoothing: The Evidence of Hong Kong Banks", Paper presented at the 2000 Mid-Year Meeting of the American Accounting Association (AAA), USA.
- Leung, S. (July 1999), "The Influence of Earnings Usefulness on the Decision to Issue Management Earnings Forecasts and the Market's Reaction to the Forecasts", Paper presented at the 1999 Annual Conference of the Accounting Association of Australia & New Zealand (AAANZ), Australia.
Research Interests/Areas
- Financial accounting
- Corporate governance
- Earnings management
- Family Control
- Analyst Forecasts
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 4 Quality Education
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SDG 9 Industry, Innovation, and Infrastructure
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SDG 10 Reduced Inequalities
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SDG 17 Partnerships for the Goals
Fingerprint
- 1 Similar Profiles
Research output
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Does credit rating conservatism matter for corporate tax avoidance?
Chen, T., Leung, S. & Xie, L., Dec 2021, In: Accounting and Finance. 61, 4, p. 5681-5730Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
2 Link opens in a new tab Citations (Scopus) -
The long-run performance of acquiring firms in mergers and acquisitions: Does managerial ability matter?
Cui, H. & Leung, S.C.-M., Apr 2020, In: Journal of Contemporary Accounting and Economics. 16, 1, 100185.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
53 Link opens in a new tab Citations (Scopus) -
Workload stress and conservatism: An audit perspective
Suhardianto, N. & Leung, S. C. M., 2020, In: Cogent Business and Management. 7, 1, 1789423.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Open AccessFile13 Link opens in a new tab Citations (Scopus)211 Downloads (CityUHK Scholars) -
Enhancing the competitiveness and sustainability of social enterprises in Hong Kong: A three-dimensional analysis
Leung, S., Mo, P., Ling, H., Chandra, Y. & Ho, S. S., Jun 2019, In: China Journal of Accounting Research. 12, 2, p. 157-176Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Open AccessFile37 Link opens in a new tab Citations (Scopus)178 Downloads (CityUHK Scholars) -
The effect of the general anti-avoidance rule on corporate tax avoidance in China
Leung, S. C. M., Richardson, G. & Taylor, G., Apr 2019, In: Journal of Contemporary Accounting and Economics. 15, 1, p. 105-117Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
24 Link opens in a new tab Citations (Scopus)
Projects
- 8 Finished
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GRF: The Effect of the Introduction of the General Anti-Avoidance Rule on the Tax-Sheltering Behavior of Chinese Listed Firms
LEUNG, S. C. M. (Principal Investigator / Project Coordinator), RICHARDSON, G. A. (Co-Investigator) & TAYLOR, G. (Co-Investigator)
1/10/14 → 14/03/18
Project: Research
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SRG: Switching to Mainland Auditors and Mainland Accounting/Auditing Standards by Hong Kong Listed H-share Companies: Impacts on Accounting Quality, Value Relevance of Accounting Information, Market Liquidity and Stock Price Synchronicity
LEUNG, S. C. M. (Principal Investigator / Project Coordinator)
1/05/12 → 8/04/15
Project: Research
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SRG: Does the Independence of Corporate Boards and Committees Improve Firm Performance: An Analysis of Family and Non-Family Firms
LEUNG, S. C. M. (Principal Investigator / Project Coordinator) & Jaggi, B. (Co-Investigator)
1/05/11 → 27/11/13
Project: Research
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SRG: The Impact of Corporate Governance Monitoring Mechanisms and Tax Complexity on Corporate Tax Aggressiveness: Empirical Evidence from Australia and Hong Kong
LEUNG, S. C. M. (Principal Investigator / Project Coordinator) & RICHARDSON, G. A. (Co-Investigator)
1/04/09 → 4/01/12
Project: Research
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SRG: Family Control, Board Monitoring and the Effects of Mandatory IFRS Reporting: Evidence of Accounting Quality and Economic Consequences
LEUNG, S. C. M. (Principal Investigator / Project Coordinator) & CLINCH, G. (Co-Investigator)
1/04/09 → 19/10/11
Project: Research
Prizes
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"Impression Management through Minimal Narrative Disclosure in Annual Reports", British Accounting and Finance Association Prize for 2015
LEUNG, S. C. M. (Recipient), Parker, L. (Recipient) & Courtis, J. (Recipient), 2016
Prize: RGC 64B - Prizes and awards
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"The Effect of Acquiring Firms’ Managerial Ability on M&A Activities", Best Paper in 38th International Business Research Conference
CUI, H. (Recipient) & LEUNG, S. C. M. (Recipient), Dec 2016
Prize: RGC 64B - Prizes and awards
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Hong Kong UGC KT Earmarked Fund: "Key Factors of Successfully Operating Social Enterprises: An Analysis of and Dissemination to the Hong Kong Social Enterprise Sector" (HK$151,000)
LEUNG, S. C. M. (Recipient), MO, L. L. P. (Recipient), CHANDRA, Y. (Recipient) & LING, H. (Recipient), 19 Jun 2017
Prize: RGC 64B - Prizes and awards