Ng, Jeff

Biography

Prof. Jeff Ng is an Associate Professor in the School of Accountancy at CUHK Business School. He joined CUHK in 2010 upon receiving his PhD in accounting from the University of Chicago Booth School of Business. His research interests mainly cover international issues including the adoption of International Financial Reporting Standards (IFRS), International Disclosure, and International Taxation. Prof. Ng also conducts research on executive compensation practices including the design of compensation contracts and the effect of compensation incentives on disclosure. His research has been published in prestigious journals including The Accounting Review and the Journal of International Business Studies. Prof. Ng also serves as the Dean of Students of Lee Woo Sing College at CUHK. Prof. Ng is a certified public accountant (CPA) in the United States (Illinois).

Teaching Areas

Financial Accounting
Taxation

Research Interests

International Accounting
Voluntary Disclosure
Executive Compensation
Taxation

• Publications & Working Papers

  Refereed Publications

  • Wenjing Li, Jeff Ng, Albert Tsang, and Oktay Urcan (2019), “Country-level institutions and management earnings forecasts,” Journal of International Business Studies, 50(1), 1-35.
  • Zhaoyang Gu, Jeff Ng, and Albert Tsang (2018), “Mandatory IFRS adoption and management forecasts: The impact of enforcement changes,” China Journal of Accounting Research, 12(1), 33-61.
  • Long Chen, Jeff Ng, and Albert Tsang (2015), “The Effect of Mandatory IFRS Adoption on International Cross-Listings,” The Accounting Review, 90(4), 1395-1435.
  • Sunyoung Kim and Jeff Ng (2018), “Executive Bonus Contract Characteristics and Share Repurchases,” The Accounting Review, 93(1), 289-316.

  Working Papers

  • Long Chen, Yashu Dong, Jeff Ng, and Albert Tsang, “Cross-listings and Voluntary Disclosure: International Evidence,” conditionally accepted at Journal of Financial Reporting.
  • Taejin Kim, Hangsoo Kyung, and Jeff Ng, “Top Management Team Incentive Dispersion and Earnings Quality,” revised and resubmitted at Contemporary Accounting Research.
  • Hangsoo Kyung, Jeff Ng and George Y. Yang, “Does the use of non-GAAP earnings in compensation contracts lead to excessive CEO compensation? Optimal contracting vs. managerial power,” revised and resubmitted at Journal of Business Finance and Accounting.
  • Hangsoo Kyung and Jeff Ng, “Does Non-GAAP Earnings Disclosure Improve the Quality of GAAP Earnings? Evidence from the Recognition of Goodwill Impairment Losses.”