Shuqing Luo
Prof. Shuqing LUO
会计学及法学
Associate Professor

3917 1533

KK 1216

Academic & Professional Qualification
  • PhD: University of Pittsburgh 2010
  • Master: Nanyang Technological University 2003
Biography
  • July 2018 – now, Associate professor (with tenure) of accounting, The University of Hong Kong
  • Nov 2010 – June 2018, Assistant professor of accounting, National University of Singapore (NUS)
Teaching
  • Managerial Accounting, NUS                                              2016-2018
  • Corporate Governance and Ethics, NUS                           2014-2015
  • Introduction of Financial Accounting, NUS                       2010-2013
  • Financial Accounting, University of Pittsburgh                2008
Research Interest
  • Industrial Organization And Information Transfer
  • Financial Analysts
  • Financial Reporting And Disclosure
  • Executive Compensation
  • Corporate Governance
Selected Publications
  • The Effect of Analyst-Auditor Connections on Analysts’ Performance, with M. Defond, J. Fang, and C. Lennox, European Accounting Review, forthcoming.
  • Common ownership and analyst forecasts, with Q. Cheng, and J. Zhang, European Accounting Review, forthcoming.
  • Back to school: How CEO pre-career exposure to religiosity affects firm innovation, 2023, with G. Chen, Y. Tang, J. Tong. Journal of Management 49 (3): 881-912.
  • Short interest and corporate investment: Evidence from supply chain partners, 2022, with Xia Chen, and Guojin Gong. Contemporary Accounting Research 39 (2): 1455-1508.
  • CEO sports hobby and firms’ tax aggressiveness, 2022, with Terry Shevlin, Lirong Shi, and Aimee Shih. Journal of the American Taxation Association 44 (1): 123-153.
  • Lenders’ experience with borrowers’ major customers and the debt contracting demand for accounting conservatism, 2018, with Guojin Gong. The Accounting Review 93 (5): 187-222.
  • Information complementarities and supply chain analysts, 2015, with Nandu J. Nagarajan. The Accounting Review 90 (5): 1995-2029.
  • Making the same mistake all over again: CEO overconfidence and corporate resistance to corrective feedback, 2015, with Guoli Chen, and Craig Crossland. Strategic Management Journal 36 (10): 1513-1535.
  • Passing probation: Earnings management by interim CEOs and its effect on their promotion prospects, 2015, with Guoli Chen, Yi Tang, and Jamie Y. Tong. Academy of Management Journal 58 (5): 1389-1418.
  • CEO turnover, financial distress, and contractual innovations, 2014, with John Harry Evans III, and Nandu J. Nagarajan. The Accounting Review 89 (3): 959-990.
  • Client-auditor supply chain relationships, audit quality, and audit pricing, 2014, with Karla M. Johnstone, and Chan Li. Auditing: A Journal of Practice & Theory 33 (4): 119-166.
  • Why do CFOs become involved in material accounting manipulations?, 2011, with Mei Feng, Weili Ge, and Terry Shevlin. Journal of Accounting and Economics 51 (1-2): 21-36.
Service to the University/Community
  • Editor: Journal of Management Accounting Research 2022 –
  • Committee member for the Notable Contribution to Management Accounting Literature Award for American Accounting Association, 2022
  • Editorial Advisory and Review Board: Journal of Management Accounting Research 2018 – 2021
  • Ad Hoc reviewer for: The Accounting Review, Management Science, Auditing: A Journal of Practice and Theory, Accounting Horizon, Accounting and Finance, Australian Journal of Management; European Journal of Management; Financial Analysts Journal; Journal of Accounting, Auditing and Finance; Journal of Management Accounting Research; Hong Kong Government’s Research Grant Council; AAA annual meetings, CAAA annual meetings, EAA annual meetings, FARs mid-year meetings, AAA managerial accounting mid-year meetings, and AAA mid-year auditing meetings, etc.
  • Discussant for: AAA annual meetings, CAAA annual meetings, EAA annual meetings, FARs mid-year meetings, AAA managerial accounting mid-year meetings, AAA mid-year auditing meetings, Multi-national Finance Society Annual Conference, Singapore Management University Accounting Symposium, etc.
Recent Publications
重返校园:行政总裁职业生涯前所接触的宗教信仰、公司的风险承担与创新

最新的研究表明,CEO早年的个人经历对其后来作为企业高管的决策有影响。我们的研究延伸了这一研究领域,探讨了CEO在职业生涯前对宗教信仰的接触如何影响其公司的风险承担及创新表现。借鉴发展心理学和烙印理论相关的研究,我们认为那些曾就读有宗教背景学校的CEO更有可能有风险规避思维和心态。这种思维和心态会延续到他们的高管职业生涯,导致公司采取避险行为,降低企业创新水平。通过使用美国上市公司的大批样本,我们的假设得强大支持:我们发现曾就读有宗教背景学校的的行政总裁所管理的公司往往采取比较保守的企业创新决定;当公司董事会成员的职业前宗教接触更多时,这种效应更为强烈。此外,公司风险承担行为有助减轻CEO职前的宗教接触与公司创新之间的负相关关系。我们讨论了本研究对战略领导文献、公司风险承担和创新研究等方面带来的启示。

Short Interest and Corporate Investment: Evidence from Supply Chain Partners

We investigate whether short interest affects supply chain partners' investments. This investigation is important for understanding the real effect of short sellers in facilitating stakeholders' investment decisions. Prior research suggests that short interest conveys negative news in a timely manner, which predicts future deterioration in firm fundamentals. We predict and find that a supplier's future investments decrease with its major customers' short interest. Consistent with predictions, this result is more pronounced when customers' short interest is more informative about their future performance, when customers have a more opaque information environment, and when suppliers incur lower customer switching costs. The results are robust when we use various approaches to address endogeneity concerns and establish causality. Our findings suggest that short sellers provide valuable information to supply chain partners when making investment decisions.