The 2024 HKUST Accounting Research Symposium

Program

Day 1: December 16, 2024 (Monday)

Venue:	Room 3003, 3/F, Lee Shau Kee Business Building, HKUST
08:30 – 09:30	Registration, Tea and Refreshments
09:30 – 09:40	Welcome Speech Mingyi Hung, Head of Accounting Department, HKUST

SESSION 1 Moderator: Tony Cho, HKUST

Time	Program
09:40 - 10:40	Paper 1: Employer and Employee Responses to Generative AI: Early Evidence by Philip G. Berger, Wei Cai, Lin Qiu and Cindy Xinyi Shen Presenter: Philip G. Berger, University of Chicago Discussant: Thomas Bourveau, Columbia University
10:40 - 10:55	Short Break
10:55 - 11:55	Paper 2: Employee or Independent Contractor? Accountant Classification and Audit Outcomes by Vishal P. Baloria and Jingyu Xu Presenter: Vishal P. Baloria, University of Connecticut Discussant: Clive Lennox, University of Southern California
11:55 - 14:00	Lunch

SESSION 2 Moderator: Hwa Young Kim, HKUST

Time	Program
14:00 - 15:00	Paper 3: Does Segment Disclosure Constrain Corporate Pollution? by Chenxing Jing, Bin Xu and Luo Zuo Presenter: Luo Zuo, National University of Singapore Discussant: Rebecca Hann, University of Maryland
15:00 - 16:00	Paper 4: Corporate Socializing on Social Media: Evidence from Positive Peer Tweeting by Sean S. Cao, Lijun (Gillian) Lei, Susan Shu and Enshuai Yu Presenter: Susan Shu, Boston College Discussant: Tianyu Zhang, Chinese University of Hong Kong, Shenzhen
16:00 - 20:30	Reception/Dinner

Time

Program

14:00 - 15:00

Paper 3:

Does Segment Disclosure Constrain Corporate Pollution?
by Chenxing Jing, Bin Xu and Luo Zuo
Presenter: Luo Zuo, National University of Singapore
Discussant: Rebecca Hann, University of Maryland

15:00 - 16:00

Paper 4:

Corporate Socializing on Social Media: Evidence from Positive Peer Tweeting
by Sean S. Cao, Lijun (Gillian) Lei, Susan Shu and Enshuai Yu
Presenter: Susan Shu, Boston College
Discussant: Tianyu Zhang, Chinese University of Hong Kong, Shenzhen

16:00 - 20:30

Reception/Dinner

Day 2: December 17, 2024 (Tuesday)

Venue:	Room 3003, 3/F, Lee Shau Kee Business Building, HKUST
08:30 – 09:00	Tea and Refreshments

SESSION 3 Moderator: Qingkai Dong, HKUST

Time	Program
09:00 -10:00	Paper 5: Loan Loss Accounting and Informed Trading by Bank Insiders by Scott Liao, Clark Shu and Dushyant Vyas Presenter: Scott Liao, University of Toronto Discussant: Guochang Zhang, University of Hong Kong
10:00 - 10:15	Short Break
10:15 - 11:15	Paper 6: The Value of Biodiversity Risk Disclosure by Sijia Fan, Miao Liu, Yao Lu and David Ng Presenter: Yao Lu, Cornell University Discussant: Suil Pae, Sungkyunkwan University
11:15 - 11:30	Short Break
11:30 - 12:30	Paper 7: The Determinants and Consequences of Financial Thresholds in Credit Ratings by Allen H. Huang, N. Bugra Ozel and Shiheng Wang Presenter: Shiheng Wang, HKUST Discussant: Jung Koo Kang, Harvard University
12:30 - 14:00	Box Lunch