The 2023 HKUST Accounting Research Symposium

Program

17:30 – 19:30

Welcome Reception at Cielo, 47/F, Crowne Plaza Hong Kong Kowloon East

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

SESSION 1 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

SESSION 2 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

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

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

SESSION 3 Moderator: Hwa Young Kim, HKUST

Time	Program
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