Guoman She
Prof. Guoman SHE
Accounting and Law
Assistant Professor

3917 5664

KK 1217

Academic & Professional Qualification
  • PhD in Accounting, The Hong Kong University of Science and Technology
  • MPhil in Accounting, The Hong Kong University of Science and Technology
  • B.B.A, Sun Yat-Sen University
Biography

Dr. Guoman She joined HKU in 2020 as an Assistant Professor of Accounting. He received his Ph.D. in Accounting from the Hong Kong University of Science and Technology. His research focuses on disclosure and supply chain risk. His work has been published in Journal of Accounting Research.

Teaching
  • Introductory Financial Accounting
Research Interest
  • Disclosure
  • Accounting Regulation
  • Industrial Organization and Supply Chain Risk
Selected Publications
  • “Learning from peers: Evidence from disclosure of consumer complaints”, Journal of Accounting and Economics, forthcoming (with Yiwei Dou, Mingyi Hung and Lynn Linghuan Wang)
  • “The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency”, The Accounting Review, 2022, 97(5), 399-425
  • “Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations”, Journal of Accounting Research, 2020, 58(2), 295-332 (with Thomas Bourveau and Alminas Zaldokas)
  • “Judging a Book by Its Cover: The Influence of Physical Attractiveness on the Promotion of Regional Leaders”, Journal of Economic Behavior & Organization, 2019, 158, 1-14 (Lead Article) (with Leng Ling and Danglun Luo)
Awards and Honours
  • Best Paper Award, The Chinese Accounting Professors’ Association of North America (CAPANA) Annual Conference 2023
  • Best Paper Award (First Place), MIT Asia Conference in Accounting 2021
  • Best Paper Award, Asian Finance Association 2018
Recent Publications
Power to the Stakeholders

Mandatory supply chain transparency boosts supply chain due diligence by enabling closer scrutiny by stakeholders

The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency

This paper studies whether and how mandatory nonfinancial disclosure affects firms’ real decisions. I exploit a disclosure regulation enacted in California, which mandates that firms disclose how they conduct due diligence to address their suppliers’ human rights abuses. I find that treated firms increase their supply chain due diligence, and their suppliers’ human rights performance improves following the regulation. The effects are stronger when firms face greater pressure from non-governmental organizations (NGOs) and socially conscious shareholders, when customers have greater incentives to use the newly disclosed information, and when the regulation leads to a larger increase in information comparability. Collectively, the results suggest that mandatory nonfinancial disclosure can affect firms’ real decisions through market mechanisms and that stakeholder responses play a key role.