Prof. Xin WANG
Area Head of Accounting and Law

3917 8354

KK 1215

Academic & Professional Qualification
  • PhD in Accounting, Duke University, Durham NC, USA
  • MS in Accounting, Tsinghua University, Beijing, China
  • BA in Accounting, Tsinghua University, Beijing, China
Professional Experience
  • Professor, The University of Hong Kong (HKU), 2019 – present.
  • Associate Professor, The University of Hong Kong (HKU), 2014 – 2019.
  • Assistant Professor, The University of Hong Kong (HKU), 2011 – 2013.
  • Assistant Professor, The Chinese University of Hong Kong (CUHK), 2006 – 2011.

Dr. Wang joined HKU in 2011 and was promoted to full professor of accounting in 2019. Prior to joining HKU, he worked at the Chinese University of Hong Kong. Dr. Wang has taught a wide variety of accounting courses for the undergraduate, Master of Accounting, MBA and PhD programs, including the course of Management Accounting for the IMBA program and the course of Intermediate Financial Accounting for the undergraduate program. As an accounting researcher, he has published articles in leading academic journals, including The Accounting ReviewJournal of Accounting and EconomicsReview of Accounting Studies and Contemporary Accounting Research. Topics of his research focus on the issues of firms’ financial reporting quality, sell-side analysts, management earnings forecasts, corporate governance and insider trading. Dr. Wang holds a PhD degree from Duke University and Master’s and Bachelor’s degrees from Tsinghua University.

  • Intermediate Financial Accounting I (ACCT2102, undergraduate course)
  • Management Accounting (MACC7002, Master of Accounting course)
Research Interest
  • Financial reporting quality;
  • Management earnings forecasts;
  • Sell-side analysts;
  • Corporate governance;
  • Insider trading;
Selected Publications
  • Chen, X., Q. Cheng, A. Lo, and X. Wang. Forthcoming. “CEO Contractual Protection and Debt Contracting.” Journal of Business Finance & Accounting.
  • Wang, X., Y. Xu, L. Zhang, and G. Zheng. 2022. “Subsidiary Governance and Corporate Tax Planning: The Effect of Parent-Subsidiary Common Directors and Officers.”  Journal of Management Accounting Research 34 (3): 179–197.
  • Cheng, Q., F. Du, B. Y. Wang, and X. Wang. 2019. “Do Corporate Site Visits Impact Stock Prices?” Contemporary Accounting Research 36 (1): 359-388.
  • Chen, C., X. Martin, S. Roychowdhury, X. Wang, and M. Billett. 2018. “Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality.” The Accounting Review 93 (1): 71-101.
  • Chen, F., O.-K. Hope, Q. Li, and X. Wang. 2018. “Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events.” Contemporary Accounting Research 35 (1): 117-155.
  • Chen, F., O.-K. Hope, Q. Li, and X. Wang. 2018. “Earnings Opacity and Closed-End Country Fund Discounts” Journal of Accounting, Auditing and Finance 33(3): 324-354.
  • Hu, X., X. Wang, and B. Xin. 2017. “Insider Trading: Does Being a Neighbor of the Securities and Exchange Commission Matter?” Managerial and Decision Economics 38 (2): 144-165.
  • Cheng, Q., F. Du, X. Wang, and Y. Wang. 2016. “Seeing is Believing: Analysts’ Corporate Site Visits.” Review of Accounting Studies 21 (4): 1245-1286.
  • Chen, X., Q. Cheng, A. Lo, and X. Wang. 2015. “CEO Contractual Protection and Managerial Short-Termism.” The Accounting Review 90 (5): 1871-1906.
  • Chen, X., Q. Cheng, and X. Wang. 2015. “Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms.” Review of Accounting Studies 20 (2): 899-933.
  • Chen, C., X. Martin, and X. Wang. 2013. “Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions.” The Accounting Review 88 (2): 365-393.
  • Chen, F., O.-K. Hope, Q. Li, and X. Wang. 2011. “Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets.” The Accounting Review 86 (4): 1255-1288.
  • Francis, J., D. Nanda, and X. Wang. 2006. “Re-examining the Effects of Regulation Fair Disclosure Using Foreign Listed Firms to Control for Concurrent Shocks.” Journal of Accounting and Economics 41 (3): 271-292.
Awards and Honours
  • Best Paper Award, 2013. The Sixth Annual Research Conference of CAPANA.
  • Best Paper Award, 2010. American Accounting Association International Section Midyear Meeting.
Service to the University/Community
  • Faculty Higher Degrees Committee (FHDC) (2017 – 2020)
  • Faculty Research Committee (FResC) (2018 – 2020)
  • Chairman of Departmental Research Postgraduate Committee (DRPC) (PhD program) (2015 – 2017)
  • Chairman of Faculty Review Committee (FRC) (2014 – 2018)
Recent Publications
Accounting for Asymmetrical Information

For top managers in conglomerates, gathering information from their divisions that is both complete and accurate is not an easy task, while for capital markets, it’s crucial that the information shared externally is of the highest quality. Five accounting experts found that when internal information asymmetry occurs, the quality of that information suffers.