The 2023 HKUST Accounting Research Symposium


Text Area

December 13, 2023 (Wednesday)

17:30 – 19:30 Welcome Reception at Cielo, 47/F, Crowne Plaza Hong Kong Kowloon East


Day 1: December 14, 2023 (Thursday)

Venue: Room 1001, 1/F, Lee Shau Kee Business Building, HKUST
08:30 – 09:00

Tea and Refreshments

09:00 – 09:05

Welcome from the Conference Organizing Committee
Mingyi Hung, Head of Accounting Department, HKUST

Moderator: Jun Oh, HKUST
Time Program

09:05 - 10:05

Paper 1: 

Geopolitical Uncertainty and Foreign Investors in China
by Yifei Lu, Joanna Shuang Wu and Yucheng (John) Yang
Presenter:   Joanna Wu, University of Rochester
Discussant: T.J. Wong, University of Southern California

10:05 - 10:15 Short Break
10:15 - 11:15

Paper 2:

Does SEC Workforce Diversity Matter?
by Frank Heflin, Yelin Hu and Jasmine Wang 
Presenter:   Frank Heflin, University of Georgia
Discussant: Xia Chen, Singapore Management University

11:15 - 11:30 Short Break
11:30 - 12:30 

Paper 3:

Dissecting Corporate Culture Using Generative AI – Insights from Analyst Reports
by Kai Li, Feng Mai, Rui Shen, Chelsea Yang and Tengfei Zhang 
Presenter:  Rui Shen, The Chinese University of Hong Kong, Shenzhen
Discussant:  Reuven Lehavy, University of Michigan

12:30 - 14:00 Lunch at UniBistro, G/F, Lo Ka Chung University Center, HKUST
     Moderator: Qingkai Dong, HKUST
Time Program

14:00 - 15:00

Paper 4: 

The Impact of In-person Communication on Resolving Tax Uncertainty with the IRS: Evidence from Social Shutdowns during the COVID-19 Pandemic
by Matthew Cobabe, Jingjing (Jing) Huang, Petro Lisowsky and Kaishu Wu
Presenter:  Kaishu Wu, University of Waterloo 
Discussant: Oliver Zhen Li, National University of Singapore. 

15:00 - 16:00

Paper 5:

How Do Consumers Use Firm Disclosure?  Evidence from a Randomized Field Experiment
by Sinja Leonelli, Maximilian Muhn, Thomas Rauter and Gurpal Sran
Presenter:   Maximilian Muhn, University of Chicago
Discussant: Susan Shu, Boston College

17:00  Boat Trip and Dinner at Sai Kung


Day 2: December 15, 2023 (Friday)

Venue: Room 1001, 1/F, Lee Shau Kee Business Building, HKUST
08:30 – 09:00

Tea and Refreshments

Moderator: Hwa Young Kim, HKUST
09:00 -10:00    

Paper 6:

Reputation-Building Actions After Corporate Social Irresponsibility

by Wei Cai,  Aneesh Raghunandan, Shivaram Rajgopal and Wenxin Wang
Presenter:   Aneesh Raghunandan, London School of Economics
Discussant: Peter Joos, INSEAD

10:00 - 10:15

Short Break

10:15 - 11:15      

Paper 7: 

Disclosure Policy and Enforcement: The Role of Corporate Boards
by George Drymiotes, Zijun Liu and K. Sivaramakrishnan
Presenter:  Zijun Liu, Rice University 
Discussant:  Ronghuo Zheng, University of Texas at Austin

11:15 - 11:30

Short Break

11:30 - 12:30

Paper 8: 

The Price of an Accountant Shortage: Evidence from Job Vacancy Duration and Internal Control Weaknesses 
by Rebecca N. Hann, Jingwen Yang and Yue Zheng 
Presenter:   Yue Zheng, HKUST
Discussant: Franco Wong, University of Toronto

12:30 - 14:00 Lunch