The 2025 HKUST Accounting Research Symposium

Program

Day 1: December 15, 2025 (Monday)

Venue:	Room 3001, 3/F, Lee Shau Kee Business Building, HKUST
08:30 – 09:30	Registration, Tea and Refreshments
09:30 – 09:35	Welcome Speech Allen Huang, Head of Accounting Department, HKUST

Time	Program
09:35 - 10:35	Paper 1: Media Attention to ESG Controversies and Earnings Announcements by Sanjeev Bhojraj, Emma Wang and Elisha Yu Presenter: Emma Wang, Cornell University Discussant: James Naughton, University of Virginia Moderator: Jaesik Kim, HKUST
10:35 - 11:00	Refreshment Break
11:00 - 12:00	Paper 2: Whistleblowing and Accountant Arbitrage: Evidence from Foreign Firms in the U.S. by Yupeng Lin, Yalin Song and Rencheng Wang Presenter: Rencheng Wang, Singapore Management University Discussant: Andrew Van Buskirk, The Ohio State University Moderator: Qingkai Dong, HKUST
12:00 - 14:00	Lunch
14:00 - 15:00	Paper 3: Machine Readability and Voluntary Disclosure by Thomas C. Hagenberg, Brian P. Miller, Anish Sharma and Teri Lombardi Yohn Presenter: Thomas C. Hagenberg, Northwestern University Discussant: Andrew Call, University of Southern California Moderator: Tony Cho, HKUST
15:00 - 15:25	Refreshment Break
15:25 -16:25	Paper 4: Revenue-Sharing Leases, Incomplete Contracting, and Accounting Information by Venky Nagar and Jordan Schoenfeld Presenter: Jordan Schoenfeld, Ohio State University Discussant: Sterling Huang, New York University - Shanghai Moderator: Wilbur Chen, HKUST
16:25 - 18:00	Happy Hour
18:00 - 18:30	Transportation
18:30 - 20:30	Dinner

Day 2: December 16, 2025 (Tuesday)

Venue:	Room 3001, 3/F, Lee Shau Kee Business Building, HKUST
08:30 – 09:00	Tea and Refreshments

Time	Program
09:00 -10:00	Paper 5: Shareholder Democracy and Strategic Differentiation in Capital Markets by Hui Chen, Zeqiong Huang and Mingxuan Ma Presenter: Zeqiong Huang, Yale University Discussant: Pierre Liang, Carnegie Mellon University Moderator: Chao Tang, HKUST
10:00 - 10:25	Refreshment Break
10:25 - 11:25	Paper 6: Partisanship, Information, and Punishment for Misconduct at Work by Vivek Pandey, Joanna S Wu and Yuanzhe Zhang Presenter: Vivek Pandey, University of Rochester Discussant: Mani Sethuraman, Cornell University Moderator: Emily Wang, HKUST
11:25 - 11:50	Refreshment Break
11:50 - 12:50	Paper 7: Environmental Covenants and Lenders’ Economic Incentives by Ting Dai, Daniele Macciocchi and Arthur Morris Presenter: Arthur Morris, HKUST Discussant: Maria Correia, London School of Economics Moderator: Benda Yin, HKUST
12:50 - 14:00	Box Lunch