# The 2023 HKUST Accounting Research Symposium

**Source**: https://acct.hkust.edu.hk/research/research-symposium/2023symposium/program
**Parent**: https://acct.hkust.edu.hk/research/research-symposium/2023symposium

Sections

# The 2023 HKUST Accounting Research Symposium

Program

[Introduction](https://acct.hkust.edu.hk/research/research-symposium/2023symposium)

[Registration](https://acct.hkust.edu.hk/research/research-symposium/2023symposium/registration)

[Accommodation](https://acct.hkust.edu.hk/research/research-symposium/2023symposium/accommodation)

[Paper Submission](https://acct.hkust.edu.hk/research/research-symposium/2023symposium/submit)

[Program](https://acct.hkust.edu.hk/research/research-symposium/2023symposium/program)

[Visas](https://acct.hkust.edu.hk/research/research-symposium/2023symposium/visas)

[Transportation](https://acct.hkust.edu.hk/research/research-symposium/2023symposium/transportation)

[Visitor Guide to HKUST and Hong Kong](https://acct.hkust.edu.hk/research/research-symposium/2023symposium/visitor-guide)

[Contact Information](https://acct.hkust.edu.hk/research/research-symposium/2023symposium/contact-info)

## Program

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 |

**SESSION 1**
**Moderator: Jun Oh, HKUST**

| **Time** | **Program** |
| --- | --- |
| 09:05 - 10:05 | **Paper 1:**  [******Geopolitical Uncertainty and Foreign Investors in China******](https://acct.hkust.edu.hk/sites/accounting/files/Paper%201_LWY%2020230912.pdf)  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?****](https://acct.hkust.edu.hk/sites/accounting/files/Paper%202_sec%20diversity_20231120_nochgs___.pdf)  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****](https://acct.hkust.edu.hk/sites/accounting/files/LiMaiShenYangZhang_Dissecting%20Corporate%20Culture%20Using%20Generative%20AI_20231129.pdf)  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****](https://acct.hkust.edu.hk/sites/accounting/files/Paper%204_Cobabe%20Huang%20Lisowsky%20Wu%20(09-14-2023).pdf)  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****](https://acct.hkust.edu.hk/sites/accounting/files/Paper%205_LMRS_Consumer_Disclosure.pdf)  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 |

**SESSION 3**
**Moderator: Hwa Young Kim, HKUST**

| **Time** | **Program** |
| --- | --- |
| 09:00 -10:00 | **Paper 6:**  [**Reputation-Building Actions After Corporate Social Irresponsibility**](https://acct.hkust.edu.hk/sites/accounting/files/Paper%206_crrw_2023_09_14.pdf)  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**](https://acct.hkust.edu.hk/sites/accounting/files/Paper%207_Drymiotes%2C%20Liu%20and%20Sivaramakrishnan.pdf)  by George Drymiotes, Zijun Liu and K. Sivaramakrishnan  *Presenter:  Z*ijun 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 |