- PhD 1985 University of Illinois at Urbana-Champaign, Accounting
- M.Sc. 1983 University of Illinois at Urbana-Champaign, Accounting
- B.B.A. 1976 National Taiwan University, Accounting
ACADEMIC AND PROFESSIONAL EXPERIENCE
- Head of Department, HKUST, July 2007 - July 2016, Aug 2017 - July 2020
- Chair Professor, 2005 to present; Professor,1999-2005; Associate Professor, 1997-1999; Hong Kong University of Science and Technology (HKUST)
- Assistant Professor to Associate Professor, Rutgers, State University of New Jersey, 1989-1999
- Assistant Professor, Georgia Institute of Technology, 1985-1989
- Auditor, H.K. Yung, CPAs, Taiwan, 1976-1977
- "Auditors under Fire: The Association between Audit Errors and the Career Setbacks of Individual Auditors" (with TY Chen, Hongqi Yuan and Weifang Han) Journal of Accounting Research, 2022, 60: 853-900
- "Post-IFRS Revaluation Adjustments and Executive Compensation." Contemporary Accounting Research, Vol.34, 2017, pp. 1210-1231. (with F. Tang)
- "Substitution between Real and Accrual-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions." The Accounting Review, Vol. 90, 2015, pp. 147-174. (with L.H. Chan, Tai Yuan Chen and Y. Yu.)
- "The Effects of Firm-initiated Clawback Provisions on Bank Loan Contracting." Journal of Financial Economics, Vol. 110, 2013, pp. 659-679. (with L. Chan and T.Y. Chen).
- "The Effects of Firm-initiated Clawback Provisions on Earnings Quality and Auditor Behavior." (with Tai-Yuan Chen, L. Chan and Y. Yu), Journal of Accounting and Economics 54, 2012, pp. 180-196.
- "Agency Costs of Free Cash Flow and the Effect of Shareholder Rights on the Implied Cost of Equity Capital." Journal of Financial and Quantitative Analysis, Vol. 46, No. 1 Feb 2011, 171-207. (with Z. Chen and K. C. J. Wei).
- "Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital." Journal of Corporate Finance 15, 2009, pp. 273-289. (with Z. Chen and K. C. J Wei).
- "Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned Equity Offerings." The International Journal of Accounting Vol. 42, No. 3, 2007. pp.221-236 (with J. Wang).
- "Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues." The Accounting Review, July 2004, Vol. 74, No. 3, pp. 645-665. (with Hongqi Yuan).
- "Analysts' Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment." Journal of Accounting, Auditing & Finance Vol. 18, No. 3, Summer 2003, pp. 333-354. (with M.G. Danielson and M.P. Schoderbek).
- "The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation," Journal of Accounting Research, Vol. 38, No. 1, pp. 23-44, Spring 2000, (with M.P. Schoderbek)
PROFESSIONAL SERVICE ACTIVITIES
- President, Hong Kong Academic Accounting Association, (HKAAA), 2015-present
- Council Member, International Association for Accounting Education and Research
- Member, Accounting Accreditation Committee, AACSB, 2015-present
- Member, Financial Reporting Review Committee, Financial Reporting Council, Hong Kong, 2010-2015.
- Franklin Prize for Teaching Excellence, School of Business and Management, HKUST, 2003.
- Certified Public Accountant, Taiwan, 1976
- Journal of Accounting and Public Policy (Editorial Board, 2009-present)
- Abacus (Editorial Board, 2010-present)
- The International Journal of Accounting (Co-editor, 2003-2009)
- Journal of International Accounting Research (Associate Editor, 2001-2007)
- The Accounting Review (Editorial Board, 2000-2002)
- Academic Director, International EMBA Program, School of Business and Management, HKUST, 2003-2007.
- Director of PhD/MPhil Programs, School of Business and Management, HKUST, 2001-2004