# The 2024 HKUST Accounting Research Symposium

**Source**: https://acct.hkust.edu.hk/research/research-symposium/2024symposium/program
**Parent**: https://acct.hkust.edu.hk/research/research-symposium/2024symposium

Sections

# The 2024 HKUST Accounting Research Symposium

Program

[Introduction](https://acct.hkust.edu.hk/research/research-symposium/2024symposium)

[Registration](https://acct.hkust.edu.hk/research/research-symposium/2024symposium/registration)

[Accommodation](http://www.conferencelodge.hk/en/accommodation/)

[Paper Submission](https://acct.hkust.edu.hk/research/research-symposium/2024symposium/submit)

[Program](https://acct.hkust.edu.hk/research/research-symposium/2024symposium/program)

[Visas](https://acct.hkust.edu.hk/research/research-symposium/2024symposium/visas)

[Transportation](https://acct.hkust.edu.hk/research/research-symposium/2024symposium/transportation)

[Visitor Guide to HKUST and Hong Kong](https://acct.hkust.edu.hk/research/research-symposium/2024symposium/visitor-guide)

[Contact Information](https://acct.hkust.edu.hk/research/research-symposium/2024symposium/contact-info)

## Program

Text Area

### 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](https://acct.hkust.edu.hk/sites/accounting/files/Accounting%20Symposium/2024/Papers/Employer_and_Employee_responses_to_Generative_AI%202024.11.29.pdf)  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](https://acct.hkust.edu.hk/sites/accounting/files/Accounting%20Symposium/2024/Papers/BX_202411.pdf)  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?](https://acct.hkust.edu.hk/sites/accounting/files/Accounting%20Symposium/2024/Papers/Paper%203_28-Luo%20Zuo%20(NUS).pdf)  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:**  [Beyond Disclosure: Corporate Socializing on Social Media](https://acct.hkust.edu.hk/sites/accounting/files/Accounting%20Symposium/2024/Papers/HKUST%20conference%20version.pdf)  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 - 18:00 | Happy Hour |
| 18:00 - 18:30 | Transportation |
| 18:30 - 20:30 | 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](https://acct.hkust.edu.hk/sites/accounting/files/Accounting%20Symposium/2024/Papers/LSV%202024%20Nov%2013%20.pdf)  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:**  [Biodiversity Risk Disclosure](https://acct.hkust.edu.hk/sites/accounting/files/Accounting Symposium/2024/Papers/FLLN 2024 Biodiversity Risk Disclosure.pdf)  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 |