Provisional Conference Program

Accounting and Business Research – Fudan University Joint Conference
Current Opportunities and Challenges in Accounting Research

Thursday, September 4, 2025
08:45-09:00 Welcome Speech and Group Photo
09:00-10:00 Keynote Speech (Professor Sarah McVay, University of Washington)
10:00-10:30 Coffee Break
10:30-12:30 Paper Session 1
12:30-13:30 Lunch
13:30-14:30 Keynote Speech (Professor Clive Lennox, University of Southern California)
14:30-15:00 Coffee Break
15:00-17:00 Paper Session 2

Friday, September 5, 2025
09:30-11:30 Paper Session 3
11:30-12:30 Lunch
12:30-14:30 Paper Session 4
14:30-15:00 Coffee Break
15:00-17:00 Paper Session 5
17:00-17:30 Closing and Awards

Note: All presentations and discussions will be conducted in English. Each paper will be allocated 15 minutes for presentation, 15 minutes for discussion, and 10 minutes for Q&A.

Session 1-1 Innovation (10:30-12:30 Thursday, September 4, 2025)
Moderator: Edward Lee (The University of Manchester)
Location: Room 203, Building A

Paper 1: Dividends and Firm Value: New Evidence from A Science and Technology Innovation Board
Authors: Changjiang Lyu (Fudan University), Chenkai Ni (Fudan University), Yifan Zhang (Fudan University)
Discussant: Kai Guo (Shanghai Jiao Tong University)

Paper 2: Peer Effect on Corporate Innovation Disclosure: Evidence from the Registration-Based IPO System in China
Authors: Qi Lin (Guangzhou University), Yifan Zhang (Fudan University)
Discussant: Chenkai Ni (Fudan University)

Paper 3: Inventor Performance Pressure and Strategic Innovation Management
Authors: Xiangqian (Sharon) Huang (The Chinese University of Hong Kong), Tao Shu (The Chinese University of Hong Kong), Xuan Tian (Tsinghua University)
Discussant: Zhenghang Zhu (Zhejiang University)

Session 1-2 Accounting Regulation I (10:30-12:30 Thursday, September 4, 2025)
Moderator: Ting Luo (Tsinghua University)
Location: Room 206, Building A

Paper 1: Goodwill Supervision and Equity Investment Behaviors: Evidence from China
Authors: Xingtong Fang (Shanghai Lixin University of Accounting and Finance), Weifang Han (Shanghai University of Finance and Economics), Yun Xu (Anhui University of Finance and Economics), Jianfang Ye (Shanghai University of Finance and Economics)
Discussant: Martin Zafiryadis (Copenhagen Business School)

Paper 2: Regulatory Scrutiny and Post-IPO Performance: Evidence from IPO Comment Letters in China
Authors: Wei Zhang (Tianjin University of Finance and Economics), Yi Zhou (Fudan University), Yaming Ma (Tianjin University of Finance and Economics), Guanying Wang (Tianjin University), Zheyuan Qian (Tianjin University of Finance and Economics)
Discussant: Xuehang Yu (Fudan University)

Paper 3: Availability of Financial Reporting and Labor Market Outcomes
Authors: Jeppe Christoffersen (Copenhagen Business School), Martin Zafiryadis (Copenhagen Business School)
Discussant: Yi Zhou (Fudan University)

Session 1-3 Analyst Attention and Judgement (10:30-12:30 Thursday, September 4, 2025)
Moderator: Xiaojun Zhang (Peking University)
Location: Room 208, Building A

Paper 1: Intellectual Property Rights Protection, Analyst Attention Reallocation, and Information Environment
Authors: Ya Shu (Fudan University), Suqing Xiao (Fudan University), Xin Zhang (Fudan University)
Discussant: Yachang Zeng (Nanyang Technological University)

Paper 2: Seeing People: The Selective Attention of Financial Analysts in Their Research Output
Authors: Chung-Yu Hung (University of Melbourne), Heather Li (Bentley University), Laurence van Lent (Frankfurt School of Finance and Management), Yachang Zeng (Nanyang Technological University)
Discussant: Bo Zhou (Shanghai University of Finance and Economics)

Paper 3: It Matters Who: How CEO Gender and Explanation Plausibility Influence Analysts’ Risk Judgments
Authors: Jierou Li (Shanghai University of Finance and Economics), Xinyan Miao (Shanghai University of Finance and Economics), Peishu Sheng (Shanghai University of Finance and Economics), Jianfang Ye (Shanghai University of Finance and Economics), Bo Zhou (Shanghai University of Finance and Economics)
Discussant: Rui Shen (The Chinese University of Hong Kong, Shenzhen)

Session 1-4 Determinants of ESG disclosure (10:30-12:30 Thursday, September 4, 2025)
Moderator: Xintong Zhan (Fudan University)
Location: Room 212, Building A

Paper 1: Does Corporate Culture Influence Selective Disclosure? Evidence from Carbon Greenwashing
Authors: Khadija S. Almaghrabi (King Abdulaziz University), Walid Ben -Amar (University of Ottawa), Ziyu Kong (The Chinese University of Hong Kong, Shenzhen)
Discussant: Lu Zhang (China Agricultural University)

Paper 2: Maverick: Managerial Ability and Corporate Social Responsibility Strategy
Authors: Lu Zhang (China Agricultural University), Tianyu Li (China Agricultural University), Huijuan Wang (Zhejiang University of Finance and Economics)
Discussant: Zhige Yu (Xiamen University)

Paper 3: Labor Union and Firm-level Environmental Disclosure: Theory Meets Evidence
Authors: Youan Wang (Xiamen University), Zhiting Wu (Xiamen University), Zhige Yu (Xiamen University)
Discussant: Ziyu Kong (The Chinese University of Hong Kong, Shenzhen)

Session 1-5 Voluntary Disclosure (10:30-12:30 Thursday, September 4, 2025)
Moderator: Ke Na (Cheung Kong Graduate School of Business)
Location: Room 213, Building A

Paper 1: Active Responses to Passive Ownership: Evidence from Corporate Disclosure
Authors: Jiayu Dai (Beijing Normal University), Frank Weikai Li (Singapore Management University), Kevin Tseng (The Chinese University of Hong Kong), Bochen Wu (Southwestern University of Finance and Economics)
Discussant: Yan Luo (Fudan University)

Paper 2: Regulatory Uncertainty and Management Earnings Forecasts: Evidence from a Quasi-Natural Experiment
Authors: Feng Cao (Hunan University), Hang Wu (Hunan University), Xueyan Zhang (Hunan University)
Discussant: Xiaolin Xue (Xi'an Jiaotong University)

Paper 3: Do Firms Respond to Extreme Weather Uncertainty by Increasing Management's Issuance of Earnings Forecasts?
Authors: Xiaolin Xue (Xi'an Jiaotong University), Zeyong Cao (Xi'an Jiaotong University)
Discussant: Yili Wu (Shanghai International Studies University)

Session 2-1 Audit Firms and Audit Offices (15:00-17:00 Thursday, September 4, 2025)
Moderator: Rong Huang (Fudan University)
Location: Room 203, Building A

Paper 1: Expert from Headquarters Office, Geographical Constraints, and Audit Quality: Evidence from Co-signed Audit Reports
Authors: Yuyan Jia (Central University of Finance and Economic), Xin Liu (Sun Yat-sen University), Lin Wang (Central University of Finance and Economic), Wenfeng Wang (Southern University of Science and Technology)
Discussant: Gao Yan (Beijing Normal University)

Paper 2: The Impact of Auditors’ Liability Insurance on Audit Quality
Authors: Cui Xuegang (Beijing Normal University), Gao Yan (Beijing Normal University)
Discussant: Qi Lin (Guangzhou University)

Paper 3: Internal Human Capital Allocations within Audit Firms: Evidence from Peer Office Growth
Authors: Daniel Aobdia (Pennsylvania State University), Xuejiao Liu (University of International Business and Economics), Ke Na (Cheung Kong Graduate School of Business), Hong Wu (Fudan University)
Discussant: Weihang Sun (Shanghai University of Finance and Economics)

Session 2-2 AI (15:00-17:00 Thursday, September 4, 2025)
Moderator: Kevin Tseng (The Chinese University of Hong Kong)
Location: Room 206, Building A

Paper 1: Caught up in the AI Rat Race: Does Technological Peer Pressure Fuel AI Washing or Hushing?
Authors: Jackie Zeyang Ju (University of Kentucky)
Discussant: Kailiang Zhang (Fudan University)

Paper 2: Friends and Machines: The Value of Management Access in the Age of Artificial Intelligence
Authors: Mengqiao Du (National University of Singapore), Wanrong Xu (Southern University of Science and Technology), Rachel Xi Zhang (National University of Singapore)
Discussant: Jingran Zhao (The Hong Kong Polytechnic University)

Paper 3: Using Machine Learning to Predict Extreme Earnings Changes and Abnormal Returns: Evidence from Random Forest Models
Authors: Wai Ho (Wilson) Chan (The Hong Kong Polytechnic University), Mingming Ji (The Hong Kong Polytechnic University), Jian Kang (Dongbei University of Finance & Economics), Jingran Zhao (The Hong Kong Polytechnic University)
Discussant: Wenqiang Pan (Fudan University)

Session 2-3 Government - Taxation and Subsidies (15:00-17:00 Thursday, September 4, 2025)
Moderator: Chenkai Ni (Fudan University)
Location: Room 208, Building A

Paper 1: From Credible Taxpayers to Trustworthy Entrepreneurs? The Spillover Effect of China’s Tax Credit Rating System
Authors: Feng Chen (Monash University), Ting-Chiao Huang (Monash University), Jing Shi (Monash University), Pu Zhao (Hebei Finance University)
Discussant: Yuanzhen Zhang (Fudan University)

Paper 2: Government Procurement Contracts, Government Subsidies, and Covert Financial Flows
Authors: Junli Yu (Shanghai Jiao Tong University), Gordon Yuan (University of South Australia), Ying Zhang (Central South University)
Discussant: Shirley Jiexuan Wang (Nankai University)

Paper 3: Alternative Data as Enforcement: Evidence from Online Sales Disclosure and Corporate Tax Avoidance
Authors: Yating Guo (Peking University), Shirley Jiexuan Wang (Nankai University), Le Zhao (Nankai University)
Discussant: Chunqiu Zhang (Fudan University)

Session 2-4 ESG Outcomes (15:00-17:00 Thursday, September 4, 2025)
Moderator: Zhiming Ma (Peking University)
Location: Room 213, Building A

Paper 1: Does Public Attention Raise Corporate Biodiversity Awareness? Evidence from Conference Calls in Europe
Authors: Ting Dong (Stockholm School of Economics), Irina Gazizova (Stockholm School of Economics), Zongxu Yu (Stockholm School of Economics)
Discussant: Hong Wu (Fudan University)

Paper 2: Voluntary Environmental information disclosure and corporate green investment: Evidence from a quasi-natural experiment in China
Authors: Zhonghui Hu (Peking University), Huili Zhang (Beijing Normal University), Zhengfei Lu (Peking University)
Discussant: Ting Dong (Stockholm School of Economics)

Paper 3: Does Mandatory CSR Disclosure Pressure Firms to Engage in CSR-washing?
Authors: Jia Guo (The Hong Kong Polytechnic University), Jeffrey Ng (The University of Hong Kong), Hong Wu (Fudan University), Qi Zhang (Shandong University)
Discussant: Xintong Zhan (Fudan University)

Session 2-5 Accounting Regulation II (15:00-17:00 Thursday, September 4, 2025)
Moderator: Bo Zhou (Shanghai University of Finance and Economics)
Location: Room 212, Building A

Paper 1: Examining How the Local ‘Rules’ the Global in IFRS Implementation and Enforcement: A Longitudinal Case Study of R&D Accounting in Korea
Authors: Miri Kim (The University of Manchester), Thomas Schleicher (The University of Manchester), Christopher Humphrey (The University of Manchester)
Discussant: Zhongwei Huang (Fudan University)

Paper 2: Materiality Assessment in Sustainability Reporting: Empirical Evidence from Europe
Authors: Ziyi Guo (University of Bristol), Giovanna Michelon (University of Padova, University of Bristol), Stuart Cooper (University of Bristol)
Discussant: Detian Yang (Fudan University)

Paper 3: Regulating Markets: Evidence from the PCAOB
Authors: Kerry Xiao (The Hong Kong University of Science and Technology)
Discussant: Ziyi Guo (University of Bristol)

Session 3-1 Earnings Management (09:30-11:30 Friday, September 5, 2025)
Moderator: Juan Manuel Garcia Lara (UC3M, Spain)
Location: Room 301, Building B

Paper 1: Mortgage Companies’ Compliance with the State-Level Community Reinvestment Act -- Performance Management or Real Investment?
Authors: Scott Liao (University of Toronto), Clark Shu (University of Toronto), Ethan Yao (Neoma Business School), Helen Zhang (University of Minnesota – Twin Cities)
Discussant: Gang Wang (Shanghai University of Finance and Economics)

Paper 2: Big Bath Accounting Following Natural Disasters
Authors: Yingmei Cheng (Louisiana State University), Jonghan Park (The Chinese University of Hong Kong, Shenzhen), Spencer Pierce (Florida State University), Tianming Zhang (Florida State University)
Discussant: Ethan Yao (Neoma Business School)

Paper 3: Creditor Protection and Real Earnings Management: Empirical Evidence from a Quasi-Natural Experiment
Authors: Shu Lin (Nanjing University), Runjia Tian (Nanjing University)
Discussant: Yue Qiu (Shanghai University of Finance and Economics)

Session 3-2 Analyst Forecast Quality (09:30-11:30 Friday, September 5, 2025)
Moderator: Peter Chen (The Hong Kong University of Science and Technology)
Location: Room 303, Building B

Paper 1: Do Forward-Looking Accounting Standards Improve Bank Analyst Forecasts? Evidence from the Expected Credit Loss Model
Authors: Zhengyuan Huang (Shanghai University of Finance and Economics), Qinlu Jin (Shanghai University of Finance and Economics), Sirui Wu (Xi'an Jiaotong University)
Discussant: Donghui Liu (Xi'an Jiaotong University)

Paper 2: Beyond Green Roads: Electric Vehicles as Local Signals in Analyst Forecasting
Authors: Xueqing Geng (Singapore Management University), Yonghao Archaelake Zhai (Singapore Management University)
Discussant: Zhengyuan Huang (Shanghai University of Finance and Economics)

Paper 3: Stock Market Liberalization, Investment Banks, and Analyst Forecast Quality: Evidence from a Quasi-Natural Experiment in China
Authors: Baolei Qi (Xi'an Jiaotong University), Donghui Liu (Xi'an Jiaotong University), Zeyu Sun (Beijing Normal University)
Discussant: Xueqing Geng (Singapore Management University)

Session 3-3 Audit Quality (09:30-11:30 Friday, September 5, 2025)
Moderator: Baolei Qi (Xi’an Jiaotong University)
Location: Room 306, Building B

Paper 1: The Impact of the FRC Audit Inspection Program on Audit Effort and Audit Fees
Authors: Qiang Ai (University of Bristol), Gilad Livne (Queen Mary University of London), Mariano Scapin (University of Bristol), Zilu Shan (University of Bristol)
Discussant: Mei Sheng (The University of Hong Kong)

Paper 2: Audit Quality in Turmoil: Regulatory Compliance and Global Snow Shocks
Authors: Haozhou Gong (The University of Hong Kong), Xu Li (The University of Hong Kong), Mei Sheng (The University of Hong Kong)
Discussant: Qiang Ai (University of Bristol Business School)

Paper 3: The Effects of Restricting Nonaudit Services on Audit Quality and Audit Value
Authors: Derek K. Chan (The University of Hong Kong), Nanqin Liu (University of Macau)
Discussant: Aiyong Zhu (Southwestern University of Finance and Economics)

Session 3-4 ESG and Capital Markets (09:30-11:30 Friday, September 5, 2025)
Moderator: Haina Shi (Fudan University)
Location: Room 307, Building B

Paper 1: When AI Reads Non-financial Information: Machine Readability of ESG Reports and Post-Earnings Announcement Drift
Authors: Hui Liu (Northwestern Polytechnical University), Jiaqi Ning (Northwestern Polytechnical University), Ming Jia (Northwestern Polytechnical University), Junrui Zhang (Xi'an Jiaotong University)
Discussant: Ye Liu (Fudan University)

Paper 2: Mandatory ESG Disclosure, Earnings Pressure and Corporate Venture Capital
Authors: Nanzhi Xue (Donghua University), Jinhai Fang (Xiamen University), Yuangao Xiang (Tongji University)
Discussant: Hui Liu (Northwestern Polytechnical University)

Paper 3: Does ESG Performance Influence Corporate Share Repurchases? Evidence from China
Authors: Haiyan Yang (Guangxi University), Ziman Zhu (Guangxi University), Yuyu Zhang (Queensland University of Technology)
Discussant: Yuxin Wang (Fudan University)

Session 3-5 Insider Trading (09:30-11:30 Friday, September 5, 2025)
Moderator: Renhui Fu (Shanghai Jiao Tong University)
Location: Room 309, Building B

Paper 1: Strategic Cryptocurrency Disclosures and Insider Trading
Authors: Lanying Gao (The Chinese University of Hong Kong, Shenzhen), Yi Huang (University of Bristol)
Discussant: Dichu Bao (Lingnan University)

Paper 2: To Benefit or Signal? Insider Trading and Contract Redactions
Authors: Dichu Bao (Lingnan University), Zhaoran (Jason) Gong (Xi’an Jiaotong –Liverpool University), Lixin (Nancy) Su (The Hong Kong Polytechnic University)
Discussant: Zhige Yu (Xiamen University)

Paper 3: Insider Trading Reforms and Corporate Transparency: Evidence from the STOCK Act
Authors: Amanda Heitz (Tulane University), Youan Wang (Xiamen University), Zhige Yu (Xiamen University)
Discussant: Lanying Gao (The Chinese University of Hong Kong, Shenzhen)

Session 4-1 Earnings, Information and Stock Returns (12:30-14:30 Friday, September 5, 2025)
Moderator: Mark Clatworthy (University of Bristol)
Location: Room 301, Building B

Paper 1: Disclosure, Mispricing and Price Efficiency
Authors: Dan Li (The Chinese University of Hong Kong, Shenzhen), Bin Miao (The Chinese University of Hong Kong, Shenzhen), Hao Sun (The Chinese University of Hong Kong, Shenzhen)
Discussant: Yu Cai (Tongji University)

Paper 2: Disagreement, Non-GAAP over GAAP Earnings, and Stock Returns
Authors: Shuwen Yang (University of Science and Technology Beijing), Zhiting Wu (Xiamen University)
Discussant: Shuai Shao (Zhejiang University)

Paper 3: Is There a Global Upward Trend in the Information Content of Earnings Announcements?
Authors: Yu Cai (Tongji University), Renhui Fu (Shanghai Jiao Tong University), Sie Ting Lau (Nanyang Technological University), Bohui Zhang (The Chinese University of Hong Kong, Shenzhen)
Discussant: Zhiting Wu (Xiamen University)

Session 4-2 CEO Pay and Labor Markets (12:30-14:30 Friday, September 5, 2025)
Moderator: Oliver Meng Rui (China Europe International Business School)
Location: Room 303, Building B

Paper 1: Reconfiguring Firm Boundaries: Regional Market Integration and Strategic Labor Outsourcing
Authors: Jing Chen (Jiangxi Normal University), Zhihua Wei (Xiamen University), Mingtian Zhang (Central University of Finance and Economics), Dengjin Zheng (Central University of Finance and Economics)
Discussant: Chao Jin (Fudan University)

Paper 2: Beyond the Invisible Handshake: Global Evidence on Transactional and Relational Orientations in CEO Pay
Authors: Yang Bai (Zhejiang University of Science and Technology), Andrew McFaull (King’s College London), Aditi Gupta (King’s College London)
Discussant: Jing Chen (Jiangxi Normal University)

Paper 3: CEO Incentives and Acquisitions: Evidence from the Pay Ratio Disclosure Mandate
Authors: Sudipto Dasgupta (The Chinese University of Hong Kong), Tao Shu (The Chinese University of Hong Kong), Yuxuan Zhu (The Chinese University of Hong Kong)
Discussant: Yang Bai (Zhejiang University of Science and Technology)

Session 4-3 Cryptocurrency (12:30-14:30 Friday, September 5, 2025)
Moderator: Mei Luo (Tsinghua University)
Location: Room 306, Building B

Paper 1: Centralized Governance in Decentralized Organizations
Authors: Lin William Cong (Cornell University), Daniel Rabetti (National University of Singapore), Charles C. Y. Wang (Harvard University), Yu Yan (National University of Singapore)
Discussant: Peiyi Jin (National University of Singapore)

Paper 2: Analysts’ Insights on Cryptocurrency Holdings: Evidence from Analyst Reports Using Generative AI
Authors: Yi Huang (University of Bristol), Adriana Korczak (University of Bristol), Nikos Tsileponis (University of Bristol)
Discussant: Yu Yan (National University of Singapore (NUS) Business School)

Paper 3: Tax Planning, Illiquidity, and Credit Risks: Evidence from DeFi Lending
Authors: Lisa De Simone (University of Texas at Austin), Peiyi Jin (National University of Singapore), Daniel Rabetti (National University of Singapore)
Discussant: Yi Huang (University of Bristol)

Session 4-4 Audit (12:30-14:30 Friday, September 5, 2025)
Moderator: Guifeng Shi (Shanghai Jiao Tong University)
Location: Room 307, Building B

Paper 1: Disrupting Distance: Mobile Internet and Local Audit Market Competition
Authors: Yiwen Chen (Shanghai Jiao Tong University), Erdong Wang (University of Wyoming), Shirley Jiexuan Wang (Nankai University), Keyuan Zhang (Shanghai Jiao Tong University)
Discussant: Kaiwen Zhu (University of Nottingham Ningbo China)

Paper 2: Fair Value versus Non-fair Value Discretion and Auditing
Authors: Bohan Song (University of Alberta)
Discussant: Keyuan Zhang (Shanghai Jiao Tong University)

Paper 3: National Auditor Turnover and Corporate Risk Disclosure
Authors: Kaiwen Zhu (University of Nottingham Ningbo China), Xiaogang BI (University of Nottingham Ningbo China), Shuai Yuan (University of Nottingham Ningbo China)
Discussant: Bohan Song (University of Alberta)

Session 4-5 Supply Chains (12:30-14:30 Friday, September 5, 2025)
Moderator: Rui Shen (The Chinese University of Hong Kong, Shenzhen)
Location: Room 309, Building B

Paper 1: The Disclosure Dilemma: A Supply Chain Perspective on the Consequences of SEC Investigation Secrecy
Authors: Fangfei Jiang (University of Bristol), Neslihan Ozkan (University of Bristol), Fangming Xu (University of Bristol)
Discussant: Ting Dai (The Hong Kong University of Science and Technology)

Paper 2: Beyond Financial Intermediation: Common Lender Monitoring as a Substitute for Supply Contract Covenants
Authors: Ting Dai (The Hong Kong University of Science and Technology)
Discussant: Fangfei Jiang (University of Bristol)

Session 5-1 Disclosure and Capital Markets (15:00-17:00 Friday, September 5, 2025)
Moderator: Xin Zhang (Fudan University)
Location: Room 301, Building B

Paper 1: Private Information Sharing in M&As: Evidence from Merger Contracts
Authors: Carol Marquardt (Baruch College - City University of New York), Monica Neamtiu (Baruch College - City University of New York), Tommy Zhiyuan Tu (Southwestern University of Finance and Economics)
Discussant: Haina Shi (Fudan University)

Paper 2: MD&A Text Plagiarism and Stock Return Comovement
Authors: Renhui Fu (Shanghai Jiao Tong University), Fang Gao (Donghua University), Chen Ma (Shanghai Jiao Tong University)
Discussant: Yu Liu (Shanghai University of International Business and Economics)

Paper 3: Turning Lemons into Lemonade: Credit Rating Changes and Annual Report Tones
Authors: Lingxuan Yang (Shanghai Normal University), Yu Liu (Shanghai University of International Business and Economics), Zhihui Zhang (Chongqing University)
Discussant: Tommy Zhiyuan Tu (Southwestern University of Finance and Economics)

Session 5-2 Institutional and Retail Investors (15:00-17:00 Friday, September 5, 2025)
Moderator: Huifang Yin (Shanghai University of Finance and Economics)
Location: Room 303, Building B

Paper 1: The Relation between Common Institutional Ownership and Internal Control Weakness
Authors: Yaqi Liu (University of Macau), Byungcherl Sohn (University of Macau), Ruichuan Shi (University of Macau), Lige Liu (University of Macau)
Discussant: Xintong Wang (Fudan University)

Paper 2: Strategic Informed Trades and Tiny Trades
Authors: Wenwei Lin (The Chinese University of Hong Kong, Shenzhen)
Discussant: Peter Chen (The Hong Kong University of Science and Technology)

Paper 3: Interactive Investor Platform and Corporate Violations
Authors: Peter Chen (The Hong Kong University of Science and Technology), Qingchuan Hou (Shanghai University of Finance and Economics), Yihong Wang (Shanghai University of Finance and Economics), Lifang Xu (Shanghai National Accounting Institute)
Discussant: Qinlin Zhong (Fudan University)

Session 5-3 Audit Firm Personnel (15:00-17:00 Friday, September 5, 2025)
Moderator: Aiyong Zhu (Southwestern University of Finance and Economics)
Location: Room 306, Building B

Paper 1: Invisible Heroes: Administrative Staff in Audit Offices and Their Contributions to Audit Quality
Authors: Feng Chen (Monash University), Song Chen (Shanghai University of Finance and Economics), Ting-Chiao Huang (Monash University)
Discussant: Juanting Wang (Shanghai University of Finance and Economics)

Paper 2: Audit Committee Chair- Auditor Shared Tenure and Audit Quality
Authors: Rui Xiang (Sichuan University), Rongyu Lin (Sichuan University)
Discussant: Yifan Zhang (Fudan University)

Paper 3: Belief in a Just World: Negative Career Shocks and Subsequent Audit Quality of Innocent Auditors
Authors: Ming Liu (University of Macau), Ruichuan Shi (University of Macau), Byungcherl Charlie Sohn (University of Macau), Renzhe Zhang (University of Macau)
Discussant: Jing Qiu (Fudan University)

Session 5-4 Media (15:00-17:00 Friday, September 5, 2025)
Moderator: Jingran Zhao (The Hong Kong Polytechnic University)
Location: Room 307, Building B

Paper 1: Social Media as a Governance Catalyst: Evidence from SEC Investigations of Financial Restatements
Authors: Shufang Lai (Southern University of Science and Technology), Albert Tsang (Southern University of Science and Technology), Zeyu Yang (Southern University of Science and Technology)
Discussant: Wai Ho (Wilson) Chan (The Hong Kong Polytechnic University)

Paper 2: When the Press Falls Silent: The Impact of Local Newspaper Closures on Corporate Greenwashing
Authors: Fangming Xu (University of Bristol), Mengyao Yu (University of Bristol), Zilu Shan (University of Bristol), Shuo Wang (University of Edinburgh)
Discussant: Minjia Zhang (The University of Manchester)

Paper 3: Political Bias in the Coverage of Corporate Misconduct: Effects on Employees and Managers
Authors: Maria-Teresa Marchica (The University of Manchester), Stefan Petry (The University of Manchester), Minjia Zhang (The University of Manchester)
Discussant: Zeyu Yang (Southern University of Scienceand Technology)

Session 5-5 Technology (15:00-17:00 Friday, September 5, 2025)
Moderator: Ran Zhang (Renmin University of China)
Location: Room 309, Building B

Paper 1: Is the Digital Transformation Information Disclosure Symbolic or Substantive: Evidence from Share Pledging?
Authors: Huan Dou (Jinan University), Yingxuan Liu (Jinan University), Yaru Shi (Jinan University), Zhenmei Zhu (Fudan University)
Discussant: Dan Yang (Beijing Normal University)

Paper 2: Worldwide Adoption of 3G Technology and Inventory Stockpiling
Authors: Wai Ho (Wilson) Chan (The Hong Kong Polytechnic University), Cheuk Kwong (Harry) Fok (The Chinese University of Hong Kong), Boochun Jung (University of Hawaii at Manoa), Zili Zhuang (The Chinese University of Hong Kong)
Discussant: Jingjing Xia (Wenzhou-Kean University)

Paper 3: Real Externalities of Fair Value Estimates of Technology-Related Intangibles: Evidence from Business Combinations
Authors: Sai Harsha Katuri (University of Texas at Tyler), Yinghua Li (Arizona State University), Satish Sahoo (City University of Hong Kong), Jingjing Xia (Wenzhou-Kean University)
Discussant: Cheuk Kwong (Harry) FOK (The Chinese University of Hong Kong)