Professor Samuel Shui-Liang Tung's Home Page

Samuel Tung is Chair Professor of Accountancy and Head of the Department of Accountancy and Law in the School of Business, Hong Kong Baptist University. He is also Honorary Professor of the University of Hong Kong (HKU). Prior to this, he was Professor and Deputy Director of the HKU School of Business and Professor in the School of Accountancy at the Chinese University of Hong Kong. He was appointed Chair of Management Accounting at the University of Otago in New Zealand in 1993. He was also Visiting Professor at National Taiwan University and Associate Professor at the City University of New York (Baruch College). In 1981-83, he was Visiting Scholar at the University of North Carolina at Chapel Hill.

He holds a Ph.D. in Accounting from the University of Wisconsin-Madison and a Ph.D. in Economics from the University of Hawaii. He also received his Bachelor of Commerce and Master of Commerce degrees in Statistics from the National Chengchi University in Taiwan.

Dr. Tung is currently President of the Hong Kong Academic Accounting Association (HKAAA), Acting Chairman (1999) of the Research Board of the Hong Kong Society of Accountants (HKSA), and Member of HKSA Accountancy Accreditation Board. He is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Hong Kong Society of Accountants. He also has served as a member of the American Accounting Association's Screening Committee on Notable Contributions to Accounting Literature Award, and Chairman of the International Relations Committee and Member of the Outstanding Accounting Educator Award Committee of the AAA's International Accounting Section. He has been invited to be Coordinator of the Accounting Sub-Panel of the RAE Business, Economics & Professional Studies Panel for the University Grants Committee's (UGC) Research Assessment Exercise in 1996 and 1999. Dr. Tung served as joint-editor of the Pacific Accounting Review and currently serves on its Editorial Board.

Prior to dedicating himself to academia, he was in charge of the Economic Research Center in the United States Territory of Guam, and headed the Division of Labor Statistics in the Directorate-General of Budget, Accounting and Statistics in Taiwan.

He has received the Ernst & Whinney (a predecessor of Ernst & Young) Doctoral Dissertation Award and the Teaching Excellence Award from Baruch College, The City University of New York.

Several of his articles have appeared in The Accounting Review, Journal of Accounting, Auditing & Finance, Journal of Business Finance and Accounting, Journal of Business Research, and Pacific Accounting Review. These articles have examined financial reporting and cost allocation issues. His most recent work has dealt with earnings management and with the impact of tax rates and tax incentives on foreign direct investment.

26 October, 1999

Samuel Shui-Liang Tung

October 1999

OFFICE: School of Business The Hong Kong Baptist University Kowloon Tong, Hong Kong Phone: (852) 2339-7541 Fax: (852) 2339-5581 E-mail: stung@hkbu.edu.hk

University of Wisconsin - Madison; August 1983 - May 1987 Degree: Ph.D., May 1987 Major Area: Business (Concentrations in Accounting and Finance)

University of Hawaii; August 1974 - May 1979 Degree: Ph.D., May 1979 Major Area: Economics

National Chengchi University, Taipei; September 1970 - July 1972 Degree: Master of Commerce Major Area: Statistics

National Chengchi University, Taipei; September 1965 - July 1969 Degree: Bachelor of Commerce (with distinction) Major Area: Statistics

Institute of Personnel Management, Taiwan; July-August 1968 Certificate: Personnel Management

1/99-present The Hong Kong Baptist University (BU), Department of Accountancy and Law: Chair Professor of Accountancy and Head of Department

4/96-present The University of Hong Kong (HKU), School of Business: Honorary Professor, 1/99-present; Deputy Director and Professor, 7/96 12/98; Reader, 4/96-6/96

8/94-4/96 The Chinese University of Hong Kong (CUHK), School of Accountancy: Professor, 1/96-4/96; Senior Lecturer, 8/94-12/95

9/93-2/94 National Taiwan University (NTU), Department of Accounting and Graduate Institute of Accounting: Visiting Professor

1992-94 University of Otago, Department of Accountancy, New Zealand: Chair of Management Accounting, 5/93-8/94 Associate Professor, 1/92-4/93

1987-92 Baruch College, The City University of New York (CUNY), Department of Accounting: Associate Professor, 1/92-2/92; Assistant Professor, 9/87-12/91

1986 University of Wisconsin - Madison, Department of Accounting and Information Systems: Lecturer

1981-83 University of North Carolina at Chapel Hill, Department of Biostatistics: Visiting Scholar

1972-74 Fujen Catholic University, Department of Statistics, Taiwan: Part-time Instructor

Ph.D. Empirical Research Workshop (University of Otago) Seminar in Financial Accounting Research (HKU and NTU) Seminar in Empirical Research Methods (CUNY and HKU)

MBA Financial Accounting (HKU) Seminar in Financial Accounting (CUHK and HKU)

Undergraduate Introductory Financial Accounting (BU, CUNY, CUHK, HKU) Introductory Management Accounting (CUHK) Intermediate Accounting I (Wisconsin, CUNY, BU) Honors Accounting (Otago) Accounting History (HKU) Advanced Financial Accounting (Otago) Accounting Control Systems (Otago) Management Control Systems (Otago) Statistics (Fujen Catholic University) Statistical Practice and Systems (Fujen) Statistical Sampling and Surveys (Taught while being a substitute instructor at National Chengchi University)

Associate of the Hong Kong Society of Accountants, 1995. Certified Public Accountant, Maryland, USA, 1991. Certificate of Population Studies, University of Hawaii, 1977.

Finalist, Outstanding Teaching Award, Commerce Division, University of Otago, 1992

Teaching Excellence Award, School of Business and Public Administration, Baruch College, The City University of New York, 1991

Finalist, President's Outstanding Teaching Award, Baruch College, The City University of New York, 1989

The Best Paper Award, The Ninth Annual Conference of Accounting Academics, sponsored by the Hong Kong Society of Accountants, June 4-5, 1997 Biographed in Who's Who in the World, Marquis (since 1993). Biographed in Profiles in Business and Management: An International Directory of Scholars and Their Research, Harvard Business School Publishing (since 1996). Biographed in International Directory of Distinguished Leadership, American Biographical Institute, Inc., 1998 Visiting Research Professor Fellowship, National Science Council, Taiwan, Fall 1993 Ernst & Whinney (a predecessor of Ernst & Young) Doctoral Fellowship, 1986 Graduate School of Business Scholarship, University of Wisconsin - Madison, 1985-87 Big-Ten Accounting Doctoral Consortium Fellow, Iowa City, Iowa, 1985 U.S. National Institute of Child Health and Human Development Fellowship, 1981-83 East-West Center Professional Associate Award, 1979 East-West Center Graduate Degree Study Award, 1974-78 Chinese National Science Council Fellowship, 1972-74 First Honor, Senior Civil Service Examination in Statistics, Taiwan, 1970 First Honor, Ordinary Civil Service Examination in Statistics, Taiwan, 1968 Student of Honor, National Chengchi University, Fall 1965 to Spring 1968

1999- Head of Department of Accountancy and Law (occasionally serving as Acting Dean of the School of Business)

1999- Member, The University Council

1999- Member, The University Council's Finance Committee

1999- Member, The University Council's Personnel Committee

1999- MBA Associate Director and MBA Admissions Coordinator (occasionally serving as Acting MBA Director)

1999- Member, The University Senate

1999- Member, Executive Committee, School of Business

1999- Member, School of Business Advisory Committee 1999 Member, BBA (Hons) Degree Course Board

1999- Member, BBA (Hons) Degree Course Management Committee

1999- Member, BBA (Hons) Degree Course Examination Board

1999- Member, BBA Project Committee

1999 Member, MBA Degree Course Board

1999- Member, MBA Degree Course Management Committee

1999- Member, MBA Degree Course Examination Board

1999- Member, Academic Staff Appointment Review Committee

1999- Advisor, The Association of Business Students of Hong Kong Baptist University

1999- Advisor, The Hong Kong Inter-Tertiary Accountancy Association (HKITAA)

1996-1998 Deputy Director (occasionally serving as Acting Director), School of Business

1997-1998 Senate Committee on the School of Research Studies

1997-1998 Senate Curriculum Reform Task Force Group

1996-1998 Vice-President, Advisory Board of the Business Association hkusu

1996-1998 Board of the Faculty of Social Sciences

1996-1998 Board of Studies of the School of Economics and Finance

1997-1998 Committee for the Recruitment of Teachers, School of Business

1997-1998 Committee on Research & Conference Grants

1996-1998 Chairman, BBA Board of Examiners

1996-1998 Chairman, MBA Board of Examiners

1996-1998 Chairman, MBA (Consortium Mode) Board of Examiners

1997-1998 Internal Examiner, BCogSc/BEcon/BFin/BSc(ActuarSc)/BSocSc/BSW Degree Examination, Faculty of Social Sciences

1997-1998 Internal Examiner, BBA/BBA(Acc&Fin) Examination, School of Business

1996-1998 Convenor, Panel for Reviewing RGC Grant Applications

1998 Chair, Research Task Force, School of Business

1998 Internal Research Assessment Exercise, School of Business

1998 Additional Internal Examiner, Introduction to Accounting, Faculty of Engineering

1997 Ad Hoc Curriculum Review Committee, School of Business

1997 Task Force for Offering Part-Time Bachelor of Accounting Program by SPACE

1997 Co-opted Member, Committee for the Selection and Academic Retitling of Assistant Professors, School of Professional and Continuing Education (SPACE)

1997-98 Chair, Research Committee, School of Business

1996-98 Chairman, Oral Examinations for MPhil/PhD students

1996-98 Chairman, Higher Degrees Committee, School of Business

1997-98 Senate Committee on Higher Degrees

1996-97 Leader of the Accounting, Finance and Decision Team, School of Business

1996-97 Chairman, Executive Committee, School of Business

1996 Chair and Admissions Tutor, Bachelor of Business Administration (BBA) Committee, School of Business

1996 Finance Committee, School of Business

Additional Examiner for the Oral Examination of Ph.D. candidates: Dennis William Taylor (May 1996), R. M. Selvaratnam (July 1996), and Olivia Ip King Ming (July 1997)

Internal Examiner for the Oral Examination of Ph.D. candidates Grace Oi Man Lee (August 1997), Chi Keung Ko (March 1998), Zheng Ming Li (October 1998), Mary Lai-ping Chai (January 1999), Stella Pui Lan Cho-Lung (April 1999), Lo Tin Tun David (July 1999) and M.Phil. candidates Mariko Watanabe (July 1998)

Thesis supervised: Ph.D. supervisor for Lo Tin Tun David (Graduated in 1999) Ph.D. supervisor for Stella Pui Lan Cho-Lung (Graduated in 1999) Ph.D. supervisor for Zheng Ming Li (Graduated in 1999) Ph.D. supervisor for Mary Lai-ping Chai (Graduated in 1999)

1994-96 Chairman, Research and Seminars Committee, Board of the School of Accountancy

1994-96 Executive Committee, School of Accountancy 1995-96 Ph.D./M.Phil. Committee, School of Accountancy

1994-96 Ph.D. Examination Committee, School of Accountancy

1995-96 Subject Area Coordinator, Financial Accounting, School of Accountancy

1995-96 Academic Links Committee, School of Accountancy

1995-96 Working Group of International Symposium on Audit Research

1994-95 Research Coordinator, School of Accountancy

1994-95 Retreat Organizing Committee, School of Accountancy

1994-95 Two-Year and Three-Year MBA Admission Committees, Faculty of Business Administration

1994-95 Teaching and Course Evaluation Committee, Faculty of Business Administration

1994-95 Working Group on MBA Curriculum Review, Faculty of Business Administration

1995 Internal Examiner for the Oral Examination of Ph.D. candidate Raymond Chan

1994-96 Ph.D. Committee Member for five Ph.D. students

1995-96 Number of MBA graduating theses supervised: 1 (Supervisor for the recipients of the Peter Tyen MBA Project Report Award for 1995-96 on "Hong Kong Residential Property Market")

1992-94 Postgraduate Committee

1992-94 Member, Executive Committee

1992-93 Convenor, Introductory Accounting

Thesis supervised: Ph.D. committee member for Markus Milne (Graduated in 1994) Ph.D. committee member for Kim Yap (Graduated in 1993)

1990-91 Acting Deputy Chairman

1989-91 Doctoral Programs Committee

1989-91 Ph.D. Comprehensive Examination Committee

1989-92 Graduate Financial Aid Committee

1990-91 Student Advisor

1987-92 Number of MBA graduating theses supervised: 14

Thesis supervised: Ph.D. committee member for Kwang-Hyun Chung (Graduated in 1991) Ph.D. committee member for Steven Balsam (Graduated in 1991)

1997-98 Consulting Editor for Oxford University Press (China) Ltd

Reviewer for Asia-Pacific Journal of Accounting The Hong Kong Accountant The Hong Kong Research Grants Council's (RGC) Earmarked Research Grant Proposals, 1996- The Annual Conference of Accounting Academics sponsored by the Hong Kong Society of Accountants (HKSA) The Selection of Best Paper Awards for the Annual Conference of Accounting Academics, sponsored by HKSA The Most Outstanding Research Projects in Accountancy Competition, HKSA Student Training and Development Committee Publications issued by the Financial and Management Accounting Committee of the International Federation of Accountants.

1999- President, Hong Kong Academic Accounting Association (HKAAA)

1998- Acting Chairman (1999) and Member (1998), Research Board, Hong Kong Society of Accountants (HKSA)

1999 Coordinator, Accounting Sub-Panel, RAE Business Studies and Economics Panel, University Grant Council (UGC) Research Assessment Exercise

1999- Member, Accountancy Accreditation Board, Hong Kong Society of Accountants (HKSA)

1997- Specialist, Register of Subject Specialists, Hong Kong Council for Academic Accreditation

1999- Member, Outstanding Accounting Educator Award Committee, International Accounting Section of the American Accounting Association.

1998- Advisor, Hong Kong & Macao Taiwanese Association Co. Ltd.

1997-98 Chairman, Public Relations Committee, HKAAA

1997- Member, Executive Committee, HKAAA

1997- Member, Council of HKAAA

1997-98 Member, Publication Committee, HKAAA

1997-98 Member, Annual Conference and Seminars Committee, HKAAA

1997- External Examiner, Course B404 Taxation, The Open University of Hong Kong

1997- External Examiner, BBA (Honors) Program in Accountancy (Part-time Conversion), The Hong Kong Polytechnic University

1998- External Assessor for the Conferment of Title of Associate Professor in Accounting, The Hong Kong Polytechnic University

1997-99 Vice-President, the Hong Kong Academic Accounting Association (HKAAA)

1996 Coordinator, Accounting Sub-Panel, RAE Business & Professional Studies Panel, University Grant Council (UGC) Research Assessment Exercise

1998 Assessor, HKSA's Accreditation Exercise for the BBA (Hons) in Accountancy in the City University of Hong Kong

1998 Assessor, HKSA's Accreditation Exercise for the Postgraduate Diploma in Professional Accounting in the City University of Hong Kong

1999 Assessor, HKSA's Accreditation Exercise for Napier University's BA (Hons) Accounting - Hong Kong Programme

1998 Member, Validation Panel for the Postgraduate Conversion (PGC) Professional Accounting Program, The City University of Hong Kong.

1996-97 Member, Organizing Committee of HKAAA

1998 Coordinator, Review Panel for People's Republic of China (PRC) Paper Submissions, Annual Conference of Accounting Academics, sponsored by HKSA

1998 External Reviewer for Applying for the Doctoral Program in the School of Accountancy, The Chinese University of The Hong Kong

1998 External Examiner, BBA (Honors) Program in Corporate Administration, The Open University of Hong Kong

1997 External Examiner, MPhil Examination, The Hong Kong Polytechnic University

1997-99 Adjudicator, The Most Outstanding Research Projects in Accountancy Competition, Hong Kong Society of Accountants.

1999- Adviser, China Chamber of Commerce, Hong Kong.

1998- Adviser, Yoful Limited, Hong Kong.

1996- Member, Validation Panel for the Postgraduate Diploma in Corporate Administration, The Hong Kong Polytechnic University

1996 Member, Interview Panel for the post of Senior Lecturer (Accounting), Open Learning Institute of Hong Kong

1995-97 Member, Vetting Subcommittee of the Annual Conference of Accounting Academics, sponsored by HKSA

1995-97 Member, Organizing Committee of the Annual Conference of Accounting Academics, sponsored by HKSA

1995-97 Member, Forum Committee of the American Institute of Certified Public Accountants (AICPA)

Joint Editor, Pacific Accounting Review (1994-97)

Editorial Board, Pacific Accounting Review (1997-present)

Associate Editor, Review of Pacific Basin Financial Markets and Policies (1999-present)

Reviewer for Advances in Pacific Basin Business, Economics, and Finance Applied Economics The British Accounting Review The Chinese Accounting Review Contemporary Accounting Research Journal of Business Finance & Accounting Journal of Developing Areas Pacific Accounting Review Review of Pacific Basin Financial Markets and Policies Review of Quantitative Finance and Accounting The Best Research Paper Awards to Faculties and Ph.D. Candidates, sponsored by T.N. Soong & Co. (Arthur Andersen's member firm in Taiwan).

1999- Member, Board of Governors, Chinese Accounting Professors Association of North America.

1997- Member, Organizing Committee, The 9th World Congress of International Association for Accounting Education and Research

1998- Convenor, Publicity and Public Relations Committee, The 9th World Congress of Accounting Educators

1997-98 Chairman, International Relations Committee of the American Accounting Association's International Accounting Section

1994-95 Member, American Accounting Association Screening Committee on Notable Contributions to Accounting Literature Award

1994-95 External Examiner, University of Otago, New Zealand

1993-94 External Evaluator to Senior Faculty Appointment, National Chengchi University, Taiwan

1992-94 Principal, Howe Street Chinese School, Dunedin, New Zealand

1979-93 Correspondent Research Fellow, Taiwan Economic Research Institute, Taipei

1993-94 Member, Board of Governors, Pingtung County Association, Taiwan

1993-94 Member, Board of Governors, National Chengchi University Alumni Association, Taiwan

1. "Environmental Accounting in the New Zealand Contracting Industry: Comments on the Use of Mail Survey Methodology," Pacific Accounting Review (forthcoming).

2. "Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements", with Gerald Lobo, Review of Quantitative Finance and Accounting (forthcoming).

3. "Economic Income versus Accounting Income," Review of Pacific Basin Financial Markets and Policies Vol. 1, No. 4 (December 1998), pp. 545-553.

4. "Investment Incentive Zones and Regional Tax Incentive Policy in the People's Republic of China," with Stella Cho, The International Tax Journal, Vol. 24, No. 4 (Fall 1998), pp. 81-91.

5. "Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements," with Gerald J. Lobo, Journal of Business Finance & Accounting Vol. 24, No. 6 (July 1997), pp. 851-867.

6. "Financial Characteristics of Firms Changing Fiscal Year-Ends," with Gerald J. Lobo, Pacific Accounting Review, Vol. 7, No. 1 (June 1995), pp. 70-90.

7. "The Determinants of Timing in the Adoption of New Accounting Standards: A Study of SFAS No. 87, Employers' Accounting for Pensions," with Jerry Weygandt, Journal of Accounting, Auditing & Finance, Vol. 9, No. 2 (Summer 1994), pp. 325-337.

8. "The Market Reaction to Statement of Financial Accounting Standards 87 on Employer's Accounting for Pension Plans," with William Ruland, Pacific Accounting Review, Vol. 5, No. 1 (December 1993), pp. 87-98.

9. "Expectation Formation and Financial Ratio Adjustment Processes: A Comment and An Extension," with John Crowe, The Accounting Review, Vol. 68, No. 4 (October 1993), pp. 942-952.

10. "Cost Manipulation Incentives Under Cost Reimbursement: Pension Costs for Defense Contractors," with Jacob K. Thomas, The Accounting Review, Vol. 67, No. 4 (October 1992), pp. 691-711.

11. "An Evaluation of the SEC's Safe Harbor Rule for Managers' Forecasts," with William Ruland, Research in Accounting Regulation, Vol. 6 (1992), pp. 113-129.

12. "Interaction Between Alternative Income Measures: Effects on the Significance of Market Association Tests," with John Eichenseher and Gerald J. Lobo, Journal of Business Research, Vol. 22, No. 1 (January 1991), pp. 47-63.

13. "Factors Associated with the Disclosure of Managers' Forecasts," with William Ruland and Nashwa E. George, The Accounting Review, Vol. 65, No. 3 (July 1990), pp. 710-721.

14. "An Econometric Analysis of the Effects of Population Change on Economic Growth: A Study of Taiwan", Applied Economics, Vol. 16, No. 4 (August 1984), pp. 523-538.

15. "The Rapid Fertility Decline in Guam Natives", Journal of Biosocial Science, Vol. 16, No. 2 (April 1984), pp. 231-239.

16. "The Effects of Population Change on Economic Growth: An Evaluation", Modeling and Simulation, Vol. 14 (1983), pp. 769-774.

17. "The Demographic Effect of Socioeconomic Development in Guam", Journal of Biosocial Science, Vol. 14, No. 3 (July 1982), pp. 295-307.

18. "Measuring the Level and Distribution of Econometric Simulation", Modeling and Simulation, Vol. 13 (1982), pp. 1103-1108.

19. "Application of Ridge Regression to the Study of Fertility Determinants", Proceedings of the Business and Economic Statistics Section of the Annual Meeting of the American Statistical Association. Washington: American Statistical Association, 1982, pp. 210-215.

20. "The Utilization of Regression Method for the Evaluation of the Family Planning Program in Taiwan", Taiwan Economic Monthly (in Chinese), Vol. 2, No. 10 (October 1979), pp. 5-18.

21. "The Net Economic Benefits of Reducing Birth Rates: A Model Applied to Taiwan", Journal of the Chinese Statistical Association, Vol. 17, No. 3 (August 1979), pp. 6373-6401.

22. "Application of a Taiwan Economic-Demographic Model to the Estimation of Economic Benefits of Fertility Reduction", Taiwan Economic Monthly (in Chinese), Vol. 2, No. 6 (June 1979), pp. 4-18.

23. "The Projections of the Demand for and Supply of Labor Force in Taiwan, Part I", Journal of the Chinese Statistical Association (in Chinese), Vol. 10 , No. 3 (August 1972), pp. 3919-3923.

24. "The Projections of the Demand for and Supply of Labor Force in Taiwan, Part II", Journal of the Chinese Statistical Association (in Chinese), Vol. 10, No. 4 (November 1972), pp. 4009-4014.

25. "The Projections of the Demand for and Supply of Labor Force in Taiwan, Part III", Journal of the Chinese Statistical Association (in Chinese), Vol. 11, No. 1 (February 1973), pp. 4134-4137.

1. "The Accounting and Finance Education for the 21st Century", The Prospective Accountant, Vol. 4, No. 5 (Sep/Oct 1996), pp. 36-37.

2. "Accounting Training in The University of Hong Kong", CIMA, The Magazine for Chartered Management Accountants, Hong Kong, Vol 4 (1997), pp. 19-20.

3. "The Hong Kong Economy Will Be Strong Again", Intelligence, (April 1998), p. 10.

1. Financial Statement Analysis and the Prediction of Stock Returns: A Second Look, with Rong Ruey Duh, Taipei: Taiwan National Science Council, 1994.

2. The Demographic Situation in Guam, Chapel Hill, North Carolina: University of North Carolina, May 1982.

3. An Econometric Simulation of the Economic Effects of Fertility Control: A Case Study of Taiwan. Agana, Guam: Department of Commerce, United States Territory of Guam, 1981.

4. Projections of the Population and Labor Force in Guam. Agana, Guam: Department of Commerce, United States Territory of Guam, 1980.

1. Stock Market Reactions to Mandatory Changes in Accounting for Pensions, (Department of Accounting and Information Systems, University of Wisconsin - Madison, 1987) Unpublished Ph.D. dissertation. 113pp.

2. An Econometric Simulation of the Effects of Fertility Control on the Economy of Taiwan (Department of Economics, University of Hawaii, 1979) Unpublished Ph.D. dissertation. 140pp.

3. The Demand for and Supply of Labor Force in Taiwan (Graduate School of Statistics, Chengchi University, 1972) Unpublished M.Com. dissertation. 165pp.

1. Pacific Accounting Review, Vol. 8, No. 2, edited with Roger Willett. Christchurch, New Zealand: Pacific Accounting Review Trust, December 1996. 99pp.

2. Pacific Accounting Review, Vol. 8, No. 1, edited with Roger Willett. Christchurch, New Zealand: Pacific Accounting Review Trust, June 1996. 95pp.

3. Pacific Accounting Review, Vol. 7, No. 2, edited with Roger Willett. Christchurch, New Zealand: Pacific Accounting Review Trust, December 1995. 102pp.

4. Pacific Accounting Review, Vol. 7, No. 1, edited with Roger Willett. Christchurch, New Zealand: Pacific Accounting Review Trust, June 1995. 121pp.

5. Pacific Accounting Review, Vol. 6, No. 1, edited with Roger Willett. Christchurch, New Zealand: Pacific Accounting Review Trust, December 1994. 115pp.

1. "Determinants of Regional Investment Decisions in China: An Econometric Model on Tax Policy," with Stella Cho.

2. "Financial Reporting Manipulation through Non-GAAP Procedures: The Case of Fiscal Year-End Change", with Gun-Ho Joh and Chee Chow.

1. "Bankruptcy Prediction Using Multigroup Discriminant Analysis Based on Non-Parametric Density Estimation", with W.K. Leung and Z. Lin.

2. "Application of an Economic-Demographic Model to the Projections of the Demand for and Supply of Manpower in Hong Kong: Implications for Human Resource Training", with S.H. Ng.

3. "Modeling Commercial Loan Classification Decisions Using Multigroup Discriminant Analysis Based on Non-Parametric Density Estimation", with W.K. Leung and Z. Lin.

"Determinants of Regional Investment Decisions in China: An Econometric Model of Tax Incentive Policy" (with Stella Cho) Proceedings of the Seventh Conference on Pacific Basin Finance, Economics, and Accounting, 1999.

"Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements" (with Gerald J. Lobo) Proceedings of the Fourth International Conference on Contemporary Accounting Issues, National Chengchi University, 1998; listed on the Social Science Research Network's Top Ten download list for The Accounting Research Network's Recent Hits (for abstracts published in the last 60 days).

"Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements" (with Gerald J. Lobo) Proceedings of the Ninth Annual Conference of Accounting Academics, Hong Kong Society of Accountants, 1997.

"Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements" (with Gerald J. Lobo) Proceedings of The British Accounting Association National Conference, 1997.

"Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements" (with Gerald J. Lobo) Proceedings of The 20th Annual Congress of the European Accounting Association, 1997.

"Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements" (with Gerald J. Lobo) Proceedings of The Eighth Annual Conference of Accounting Academics, Hong Kong Society of Accountants, 1996.

"Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements" (with Gerald J. Lobo) Proceedings of The International Symposium on Forecasting in Istanbul, Turkey, 1996.

"The Reactions of Bid-Ask Spreads and Trading Volume to Quarterly Earnings Announcements: The Role of Predisclosure Information Asymmetry" (with Gerald J. Lobo) Proceedings of the Seventh Annual Conference of Accounting Academics, Hong Kong Society of Accountants, 1995.

"The Effect of Predisclosure Information Asymmetry on Bid-Ask Spreads, and Trading Volume around Quarterly Earnings Announcements" (with Gerald J. Lobo) Proceedings of the 1995 Southeast Regional Meeting of the American Accounting Association.

"Incentives under Cost-Reimbursement: Pension Costs for Defense Contractors and Public Utilities" (with Jacob K. Thomas) Proceedings of the 1990 Annual Meeting of the American Accounting Association.

"The Impact on Security Returns of Mandatory Changes in Accounting for Pensions" Proceedings of the 1986 Western Regional Meeting of the American Accounting Association.

"Modeling the Interactions of Population Change and Economic Growth" Proceedings of the 4th IFAC/IFORS Conference on the Modeling and Control of National Economies and the 1983 SEDC Conference on Economic Dynamics and Control.

"Population Change and Socioeconomic Development in Guam" Proceedings of the 1980 Meeting of the American Population Association.

"The Net Economic Benefits of Reducing Birth Rates: A Model Applied to Taiwan" Proceedings of the 53rd Annual Conference of the Western Economic Association.

May 1999 Presented "Determinants of Regional Investment Decisions in China: An Econometric Model of Tax Incentive Policy" (with Stella Cho) at the Seventh Conference on Pacific Basin Finance, Economics, and Accounting, Taipei.

July 1998 Presented "Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements" (with Gerald J. Lobo) at the Fourth International Conference on Contemporary Accounting Issues, National Chengchi University, Taipei.

July 1998 Discussant, "The Impact of SFAS 106 on Electric Utilities," the Fourth International Conference on Contemporary Accounting Issues, Taipei.

December 1997 Presented "Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements" (with Gerald J. Lobo) at Hong Kong Baptist University.

June 1997 Presented "Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements" (with Gerald J. Lobo) at the Ninth Annual Conference of Accounting Academics, Hong Kong Society of Accountants.

March 1997 Presented "Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements" (with Gerald J. Lobo) at The British Accounting Association National Conference, Birmingham, England.

April 1997 Presented "Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements" (with Gerald J. Lobo) at The 20th Annual Congress of the European Accounting Association, Graz, Austria.

June 1996 Presented "Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements" (with Gerald J. Lobo) at The Eighth Annual Conference of Accounting Academics, Hong Kong Society of Accountants.

June 1996 Presented "Relation Between Predisclosure Information Asymmetry and Trading Volume Reaction Around Quarterly Earnings Announcements" (with Gerald J. Lobo) at The International Symposium on Forecasting in Istanbul, Turkey.

August 1995 Presented "Financial Reporting Manipulation through Non-GAAP Procedures: The Case of Fiscal Year-End Change" (with Gun-Ho Joh and Chee Chow) at the Forum in the 1995 Annual Meeting of the American Accounting Association in Orlando, Florida.

June 1995 Presented "The Reactions of Bid-Ask Spreads and Trading Volume to Quarterly Earnings Announcements: The Role of Predisclosure Information Asymmetry" (with Gerald J. Lobo) at the Seventh Annual Conference of Accounting Academics, Hong Kong Society of Accountants.

April 1995 Presented "The Effect of Predisclosure Information Asymmetry on Bid-Ask Spreads, and Trading Volume around Quarterly Earnings Announcements" (with Gerald J. Lobo) at the 1995 Southeast Regional Meeting of the American Accounting Association in Miami.

December 1994 Discussant, "Virtual Conference", the American Accounting Association.

November 1994 Invited Honorary Speaker, The Business Administration Paper of the Year 1994, The Hong Kong Federation of Business Students.

March 1994 Presented "The Effect of Predisclosure Information Asymmetry on Bid-Ask Spreads, and Trading Volume around Quarterly Earnings Announcements" (with Gerald J. Lobo) at the Chinese University of Hong Kong.

January 1994 Presented "The Effect of Predisclosure Information Asymmetry on Bid-Ask Spreads, and Trading Volume around Quarterly Earnings Announcements" (with Gerald J. Lobo) at the National Chengchi University.

January 1994 Presented "The Effect of Predisclosure Information Asymmetry on Bid-Ask Spreads, and Trading Volume around Quarterly Earnings Announcements" (with Gerald J. Lobo) at the University of Calgary.

November 1993 Invited Discussant, "Financial Accounting", The Fifth Accounting Theory and Practice Conference, National Taiwan University, Taipei, Taiwan.

April 1993 Presented "Financial Characteristics of Firms Changing Fiscal Year-Ends" (Gerald J. Lobo) at the Department of Finance and Quantitative Analysis, University of Otago.

July 1992 Presented "Expectation Formation and Financial Ratio Adjustment Processes" (with John Crowe) at The First Accounting Symposium of The Hong Kong University of Sciences and Technology.

June 1992 Presented "Expectation Formation and Financial Ratio Adjustment Processes" (with John Crowe) at Massey University.

February 1991 Presented "Incentives under Cost-Reimbursement: Pension Costs for Defense Contractors and Public Utilities" (with Jacob K. Thomas) at University of Otago.

August 1990 Presented "Incentives under Cost-Reimbursement: Pension Costs for Defense Contractors and Public Utilities" (with Jacob K. Thomas) at the 1990 Annual Meeting of the American Accounting Association in Toronto.

June 1986 Presented "The Impact on Security Returns of Mandatory Changes in Accounting for Pensions" at the 1986 Western Regional Meeting of the American Accounting Association in Costa Mesa, California.

June 1983 Presented "Modeling the Interactions of Population Change and Economic Growth" at the 4th IFAC/IFORS Conference on the Modeling and Control of National Economies and the 1983 SEDC Conference on Economic Dynamics and Control, Washington, D.C.

August 1980 Presented "Population Change and Socioeconomic Development in Guam" at the 1980 Meeting of the American Population Association in Washington, D.C.

September 1979 Invited Panel Leader and Presenter, "Studying Labor Force Absorption Through Census Data", The Seventh Population Census Conference, East-West Center Population Institute, Honolulu, Hawaii.

June 1979 Discussant, "Topics in Econometrics", Annual Meeting of the Western Economic Association, San Diego, California.

June 1978 Presented "The Net Economic Benefits of Reducing Birth Rates: A Model Applied to Taiwan" at the 53rd Annual Conference of the Western Economic Association, Honolulu/Kona, Hawaii.

1999 The First China Accounting and Finance Review Conference, Hong Kong.

1999 The Joint Conference of the Accounting, Organizations and Society and the City University of Hong Kong, Hong Kong.

1998 The Fourth International Conference on Contemporary Accounting Issues, Taipei.

1988 The Sixth Conference on Pacific Basin Business, Economics and Finance, Hong Kong.

1998 The Tenth Annual Conference of Accounting Academics, Hong Kong Society of Accountants.

1997 The Annual Meeting of the American Accounting Association, Dallas.

1997 The Ninth Annual Conference of Accounting Academics, Hong Kong Society of Accountants.

1996 The Eighth Annual Conference of Accounting Academics, Hong Kong Society of Accountants.

1995 The Seventh Annual Conference of Accounting Academics, Hong Kong Society of Accountants.

1994 The First International Conference on Contemporary Accounting Issues, sponsored by the National Chengchi University, Taipei.

1979 The Seventh Population Census Conference, East-West Center Population Institute, Honolulu, Hawaii.

1999 Principal Investigator, "Relationship Between Information Asymmetry, Bid-Ask Spreads, Trading Volume, and Stock Price around Earnings Announcements: A Simultaneous Approach, HK$241,000, funded by the 1999-2000 Competitive Earmarked Research Grants (CERG).

1999 Principal Investigator, "The Effect of Information Asymmetry on Bid-Ask Spreads around Earnings Announcements by NASDAQ Firms", HK$142,400, funded by the Faculty Research Grant - Category II, Hong Kong Baptist University.

1999 Principal Investigator, "The Effect of Earnings-Announcement Timing on Earnings Management", HK$71,000, funded by the Faculty Research Grant - Category II, Hong Kong Baptist University.

1997-98 Principal Investigator, "The Effect of Investor Heterogeneity on Trading Volume Reactions to Earnings Announcements", HK$106,709, funded by the Committee on Research and Conference Grants (CRCG), The University of Hong Kong.

1996-97 Principal Investigator, "The Association Between Predisclosure Information A-symmetry and Bid-Ask Spreads Around Earnings Announcements", HK$50,000, funded by the Committee on Research and Conference Grants (CRCG), The University of Hong Kong.

1995-96 Principal Investigator, "The Ability to Use Quarterly Financial Statement Information to Predict Stock Returns", HK$99,700.00, funded by Direct Grant, The Chinese University of Hong Kong.

1994-95 Principal Investigator, "The Effect of Predisclosure Information Asymmetry on Bid-Ask Spreads, and Trading Volume around Quarterly Earnings Announce-ments", HK$107,000, funded by Direct Grant, The Chinese University of Hong Kong.

1993-94 Principal Investigator, "Financial Statement Analysis and the Prediction of Stock Returns: A Second", NT$420,000, funded by the National Science Council, Taiwan.

1993-94 Principal Investigator, "The Determinants and Economic Consequences of Firm's Fiscal Year-End Changes", NZ$124,000, funded by Otago Research Grant, New Zealand.

1992-93 Principal Investigator, "The Usefulness of Financial Statement Information for Predicting Stock Returns", NZ$62,000, funded by Otago Research Grant, New Zealand.

1992-93 Principal Investigator, "Expectation Formation and Financial Ratio Adjustment Processes", NZ$65,000, funded by Otago Research Grant, New Zealand.

1990-91 Principal Investigator, "The Determinants of Timing in the Adoption of New Accounting Standards: A Study of SFAS No. 87, Employers' Accounting for Pensions", US$8,500, funded by Research Award, The City University of New York Research Foundation.

1989-90 Principal Investigator, "Stock Market Reaction to Proposals of Mandatory Changes in Accounting for Pension Plans", US$6,600, funded by Research Award, The City University of New York Research Foundation.

1988-89 Associate Investigator, "Cost Manipulation Incentives Under Cost Reim-bursement: Pension Costs for Defense Contractors", US$5,700, funded by Research Award, The City University of New York Research Foundation.

1981-83 Principal Investigator, "The Demographic Effect of Socioeconomic Development in Guam", US$192,000, funded by the U.S. National Institute of Child Health and Human Development Research Grants.

1979-81 Principal Investigator, "Projections of the Population and Labor Force in Guam", US$12,000, funded by the U.S. Economic Development Administration Research Grant.

Financial Accounting, Capital Market Research, and Managerial and Cost Accounting.

Accounting Academic Association of Australia and New Zealand. American Accounting Association. American Institute of Certified Public Accountants. Asian Accounting Association. British Accounting Association. Chinese Accounting Professors Association of North America. European Accounting Association. Hong Kong Society of Accountants. Hong Kong Academic Accounting Association. Lo Fung Learned Society Limited, Hong Kong.

1. United States Territory of Guam, Department of Commerce: Senior Economist and Chief of the Economic Research Center, 6/79-8/81; Associate Economist, 8/78-5/79 Responsibilities included: - Supervising and coordinating 26 subordinates in the Economic Research Center - Advising the Governor on economic planning and policies - Analyzing and disseminating economic and statistical data for government policy making and companies' business decisions - Performing legislative reviews and policy evaluations and recommendations - Maintaining a liaison on economic planning matters between the US Department of Commerce and the Government of Guam - Improving economic and demographic forecasts - Publishing monographs on Guam's economic and demographic issues.

2. Directorate-General of Budget, Accounting, and Statistics, Republic of China: Chief, Division of Labor Statistics, 1/74-7/74; Research Associate, 7/72-12/73 Responsibilities included: - Supervising and coordinating 34 subordinates in the Division of Labor Statistics and approximately 1,400 indirect subordinates in other statistical offices throughout the country - Designing and implementing a centralized labor statistical system for the country - Initiating computerized labor statistical systems.

3. Army Reserves Headquarters, Republic of China: Second-Lieutenant Personnel Officer, 7/69-7/70 Responsibilities included: - Handling personnel management matters, including performance eval-uations, motivational matters, and army services benefits - Initiating computerized personnel data processing systems - Performing drafts planning and forecasting for the army reserves

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