Research Cluster – Accountancy

The Department of Accountancy is dedicated to advancing knowledge at the intersection of accounting and capital markets. Our research focuses on how financial reporting affects market behaviour, investment decisions, and economic outcomes. Specifically, our research addresses critical issues such as market transparency, mergers and acquisitions, financial disclosures, and the implications of global regulatory and economic changes.

The Department of Accountancy places a strong emphasis on research in corporate governance and sustainability, addressing the evolving challenges faced by businesses in a dynamic global landscape. Our work examines the impact of governance practices, transparency, diversity, ethics, and regulatory frameworks on organizational sustainability and societal impact. By analysing corporate behaviour and policies, we aim to provide insights that promote responsible management and long-term value creation.

The Department of Accountancy conducts impactful research in taxation, addressing critical issues such as tax compliance, tax policy, corporate tax strategies, and the intersection of taxation with financial reporting. By examining the complexities of taxation in both developed and emerging economies, our research provides valuable insights into how tax systems shape corporate and individual behaviour, financial decision-making, and economic growth.

The Department of Accountancy at The Hang Seng University of Hong Kong is uniquely positioned within Hong Kong’s accounting academia as the only accounting department that conducts experimental and judgment-and-decision-making (JDM) research in accounting. Experimental accounting research employs controlled laboratory experiments to examine how investors, managers, auditors, regulators, and other stakeholders process accounting information and make decisions. According to the BYU Accounting Research Rankings (2025), the Department’s faculty is ranked 7th worldwide in experimental financial accounting research, and the Department itself is ranked 15th worldwide in the same field. These rankings place HSUHK among a select group of globally recognized institutions contributing to the advancement of behavioral and experimental accounting research.