Wu, Donghui

BA, MA (Xiamen); PhD (CUHK); CICPA

Associate Professor
Associate Director, Centre for Institutions and Governance

Contact

School of Accountancy

Room 1026, 10/F
Cheng Yu Tung Building
12 Chak Cheung Street
Shatin, N.T., Hong Kong

+852 3943 7836

dhwu@baf.cuhk.edu.hk

Biography

Prof. Donghui Wu holds BA and MA degrees in accountancy from Xiamen University and a PhD in accountancy from The Chinese University of Hong Kong (CUHK), and is a Certified Public Accountant (non-practicing) of China. He is currently an Associate Professor at CUHK Business School and the Associate Director of Centre for Institutions and Governance of CUHK. Prior to joining CUHK, he has taught at Lingnan University and the Hong Kong Polytechnic University. Prof. Wu has broad research interests in accounting, auditing, and corporate finance, with a special focus on the emerging and transitional economy of China. He is currently Associate Editor of China Journal of Accounting Research and Ad Hoc Editor for Contemporary Accounting Research.

Teaching Areas

Financial Statement Analysis
Valuation

Research Interests

Accounting
Auditing
Corporate Finance

  • Grants
    • “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