Wu, Donghui

Publications

• Jeffrey Pittman, Lin Wang, and Donghui Wu (2022), “Network Analysis of Audit Partner Rotation,” Contemporary Accounting Research, 39(2), 1085-1119.
• Hanwen Chen, Song Tang, Donghui Wu, and Daoguang Yang (2021), “The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience,” The Accounting Review, 96(5), 157-180.
• Donghui Wu and Ye Qing (2020), “Public attention and auditor behavior: The case of Hurun Rich List in China,” Journal of Accounting Research, 58(3), 777-825.
• Kam C. Chan, Xuanyu Jiang, Donghui Wu, Nianhang Xu, and Hong Zeng (2020), “When is the client king? Evidence from affiliated-analyst recommendations in China’s split-share reform,” Contemporary Accounting Research, 37(2), 1044–1072.
• Shimin Chen, Bingbing Hu, Donghui Wu, and Ziye Zhao (2020), “When auditors say ‘no,’ does the market listen?” European Accounting Review, 29(2), 263-305.
• Zhaoyang Gu, Song Tang, and Donghui Wu (2020), “The political economy of labor cost behavior: Evidence from China,” Management Science, 66(10), 4703–4725.
• In-Mu Haw, Bingbing Hu, Donghui Wu, and Xu Zhang (2018), “Having a finger in the pie: Labor power and corporate dividend policies,” Financial Management, 47(4), 993–1027.
• Xianjie He, Jeffrey Pittman, Oliver Rui, and Donghui Wu (2017), “Do social ties between external auditors and audit committee members affect audit quality?” The Accounting Review, 92(5), 61-87.
• Jun Chen, Ke Bin, Donghui Wu, and Zhifeng Yang (2018), “The consequences of shifting the IPO offer pricing power from securities regulators to market participants in weak institutional environments: Evidence from China,” Journal of Corporate Finance, 50, 349–370.
• Yuyan Guan, Nancy Su, Donghui Wu, and Zhifeng Yang (2016), “Do school ties between auditors and client executives influence audit quality?“ Journal of Accounting and Economics, 61(2-3), 506-525.
• John Goodwin and Donghui Wu (2015), “What is the relation between audit partner busyness and audit quality?” Contemporary Accounting Research, 33(1), 341-377.
• John Goodwin and Donghui Wu (2014), “Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?” Review of Accounting Studies, 19(4), 1532-1578.
• Ferdin A. Gul, Donghui Wu, and Zhifeng Yang (2013), “Do individual auditors affect audit quality? Evidence from archival data,” The Accounting Review, 88(6), 1993-2023.
• Shimin Chen, Zheng Sun, Song Tang, and Donghui Wu (2011), “Government intervention and investment efficiency: Evidence from China,” Journal of Corporate Finance, 17(2), 259-271.
• Koon-hung Chan and Donghui Wu (2011), “Aggregate quasi rents and auditor independence: Evidence from audit firm mergers in China,” Contemporary Accounting Research, 28(1), 175-213.
• Shimin Chen, Sunny Y.J. Sun, and Donghui Wu (2010), “Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis,” The Accounting Review, 85(1), 127-158.
• In-mu Haw, Simon Shun-man Ho, Bingbing Hu, and Donghui Wu (2010), “Concentrated control, institutions, and banking sector: An international study,” Journal of Banking and Finance, 34(3), 485-497.
• Jennifer Kao, Donghui Wu, and Zhifeng Yang (2009), “Regulations, earnings management, and post-IPO performance: The Chinese evidence,”  Journal of Banking and Finance, 33(1), 63-76.
• Richard Nen-chen Hwang and Donghui Wu (2006), “Has the emergence of the specialised journals affected management accounting research paradigms?” Advances in Management Accounting, 15, 143-168.
• Donghui Wu and Zuyun Xue (2005), “An empirical investigation of analysts’ earnings forecast in China’s A-share markets,” China Accounting and Finance Review, 7(1), 28-53.
• In-mu Haw, David Qi, Donghui Wu, and Woody Y Wu (2005), “Market consequences of earnings management in response to security regulations in China,” Contemporary Accounting Research, 22(1), 95-144.
• Mensah Yaw, Richard Nen-chen Hwang, and Donghui Wu (2004), “Does managerial accounting research contribute to related disciplines? An examination using citation analysis,” Journal of Management Accounting Research, 16, 163-181.
• Donghui Wu (2001), “An empirical investigation of Chinese listed firms’ choice of accruals,” China Accounting and Finance Review, 3(3), 82-116.Accounting Review, 96(5), 157-180.
• Donghui Wu and Ye Qing (2020), “Public attention and auditor behavior: The case of Hurun Rich List in China,” Journal of Accounting Research, 58(3), 777-825.
• Kam C. Chan, Xuanyu Jiang, Donghui Wu, Nianhang Xu, and Hong Zeng (2020), “When is the client king? Evidence from affiliated-analyst recommendations in China’s split-share reform,” Contemporary Accounting Research, 37(2), 1044–1072.
• Shimin Chen, Bingbing Hu, Donghui Wu, and Ziye Zhao (2020), “When auditors say ‘no,’ does the market listen?” European Accounting Review, 29(2), 263-305.
• Zhaoyang Gu, Song Tang, and Donghui Wu (2020), “The political economy of labor cost behavior: Evidence from China,” Management Science, 66(10), 4703–4725.
• In-Mu Haw, Bingbing Hu, Donghui Wu, and Xu Zhang (2018), “Having a finger in the pie: Labor power and corporate dividend policies,” Financial Management, 47(4), 993–1027.
• Xianjie He, Jeffrey Pittman, Oliver Rui, and Donghui Wu (2017), “Do social ties between external auditors and audit committee members affect audit quality?” The Accounting Review, 92(5), 61-87.
• Jun Chen, Ke Bin, Donghui Wu, and Zhifeng Yang (2018), “The consequences of shifting the IPO offer pricing power from securities regulators to market participants in weak institutional environments: Evidence from China,” Journal of Corporate Finance, 50, 349–370.
• Yuyan Guan, Nancy Su, Donghui Wu, and Zhifeng Yang (2016), “Do school ties between auditors and client executives influence audit quality?“ Journal of Accounting and Economics, 61(2-3), 506-525.
• John Goodwin and Donghui Wu (2015), “What is the relation between audit partner busyness and audit quality?” Contemporary Accounting Research, 33(1), 341-377.
• John Goodwin and Donghui Wu (2014), “Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?” Review of Accounting Studies, 19(4), 1532-1578.
• Ferdin A. Gul, Donghui Wu, and Zhifeng Yang (2013), “Do individual auditors affect audit quality? Evidence from archival data,” The Accounting Review, 88(6), 1993-2023.
• Shimin Chen, Zheng Sun, Song Tang, and Donghui Wu (2011), “Government intervention and investment efficiency: Evidence from China,” Journal of Corporate Finance, 17(2), 259-271.
• Koon-hung Chan and Donghui Wu (2011), “Aggregate quasi rents and auditor independence: Evidence from audit firm mergers in China,” Contemporary Accounting Research, 28(1), 175-213.
• Shimin Chen, Sunny Y.J. Sun, and Donghui Wu (2010), “Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis,” The Accounting Review, 85(1), 127-158.
• In-mu Haw, Simon Shun-man Ho, Bingbing Hu, and Donghui Wu (2010), “Concentrated control, institutions, and banking sector: An international study,” Journal of Banking and Finance, 34(3), 485-497.
• Jennifer Kao, Donghui Wu, and Zhifeng Yang (2009), “Regulations, earnings management, and post-IPO performance: The Chinese evidence,”  Journal of Banking and Finance, 33(1), 63-76.
• Richard Nen-chen Hwang and Donghui Wu (2006), “Has the emergence of the specialised journals affected management accounting research paradigms?” Advances in Management Accounting, 15, 143-168.
• Donghui Wu and Zuyun Xue (2005), “An empirical investigation of analysts’ earnings forecast in China’s A-share markets,” China Accounting and Finance Review, 7(1), 28-53.
• In-mu Haw, David Qi, Donghui Wu, and Woody Y Wu (2005), “Market consequences of earnings management in response to security regulations in China,” Contemporary Accounting Research, 22(1), 95-144.
• Mensah Yaw, Richard Nen-chen Hwang, and Donghui Wu (2004), “Does managerial accounting research contribute to related disciplines? An examination using citation analysis,” Journal of Management Accounting Research, 16, 163-181.
• Donghui Wu (2001), “An empirical investigation of Chinese listed firms’ choice of accruals,” China Accounting and Finance Review, 3(3), 82-116.

Working Papers

• Chen, Xuxia, Jun Wang, Donghui Wu, Xi Wu, and Dengjin Zheng, “Expert decision-making and fundamental analysis: The case of IPO screening in China.”
• Chiu, Peng-Chia, Donghui Wu, and Belinda Yau, “Are all auditors the same? A topic analysis of expanded audit reports.”
• He, Xianjie, Jeffrey Pittman, Shuwei Sun, and Donghui Wu, “A tale of two intermediaries: Investment banker–auditor social ties and IPO quality.”
• Li, Wanfu, Lixin (Nancy) Su, Yu Wang, and Donghui Wu, “Reputation recognition and audit outcome: Evidence from Chinese auditors”.
• Hu, Bingbing, Lixin (Nancy) Su, and Donghui Wu, “Teamwork experience and the contagion of audit misbehavior.”
• Jin, Yige, Gaoliang Tian, Donghui Wu, and Xiangang Xin, “Remote auditing and audit quality: Evidence from the field.”
• Wang, Lin, Donghui Wu, and Yuping Zhao, “Network connectedness and the convergence of audit styles.”
• Wu, Donghui, Feiteng Ye and Zhifeng Yang, “IPO-audit expertise, audit quality, and capital allocation efficiency: Evidence from China,”

• “The political dynamics of corporate tax avoidance: The Chinese experience”, Direct Allocation Grant awarded by The Chinese University of Hong Kong, 2015
• “The political economy of labour cost behaviour: Evidence from China”, General Research Fund awarded by Research Grants Council, Hong Kong, 2015
• “IPO expertise of engagement auditors and IPO audit quality”, Direct Allocation Grant awarded by The Chinese University of Hong Kong, 2014
• “Industry specialism kation, audit fee premiums, and audit quality – Further evidence based on audit-partner-level analysis”, General Research Fund awarded by Research Grants Council, Hong Kong, 2014
• “Do school ties between auditors and client executives influence audit quality?”, Direct Allocation Grant awarded by The Chinese University of Hong Kong, 2013
• “Outside directorships and audit quality”, General Research Fund awarded by Research Grants Council, Hong Kong, 2012
• “How does the visible hand shape financial reporting? Evidence on loss recognition timeliness in China”, Direct Allocation Grant awarded by The Chinese University of Hong Kong, 2011
• “Does audit reporting matter in pricing securities? Evidence from modified audit opinions in China”, General Research Fund awarded by Research Grants Council, Hong Kong, 2010
• “Regulations, market forces, and financial reporting quality: The case of IPO pricing deregulation in China”, Internal Competitive Research Grant awarded by The Hong Kong Polytechnic University, 2010
• “Changes in accounting standards, ownership structures and conservative financial reporting in China”, Internal Competitive Research Grant awarded by The Hong Kong Polytechnic University, 2009
• “Does audit reporting matter in pricing securities? Evidence from modified audit opinions in China”, Inject Grant awarded by The Hong Kong Polytechnic University, 2009
• “Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis”, Internal Competitive Research Grant awarded by The Hong Kong Polytechnic University, 2008
• “Audit firm mergers, aggregate quasi rents, and auditor independence: Evidence from China’s audit market”, Fund for CERG Project Rated 3.5 awarded by The Hong Kong Polytechnic University, 2006
• “Accounting standards and the conservatism property of earnings: Evidence from China”, Academic Research Programme Grant awarded by Lingnan University, 2003