Browsing by Projects - Department "Department of Accounting"

Prior research has documented that controlling shareholders may expropriate wealth through tunneling-like connected transactions. This project explores how firms with forthcoming transfer of assets to related parties justify the transaction price prior to the tunneling transactions without attracting investors' attention or regulatory intervention, and how firms respond to the economic consequences of these trading strategies. Specifically, the questions of interest are whether suspected tunneled firms use asset impairment before asset-transfer connected transactions to reduce the transaction price, and as a consequence, whether these firms manage contemporaneous earnings to avoid decreases in reported earnings? Our analyses will provide insight into the policy implications of the mandatory disclosure of connected parties (related parties) and connected transactions (related party transactions).

Data analytics has been one of the most significant fields in the ever-changing business world. The rapid advancement of information technology and electronic devices promotes data accumulation in the changed business models, strategies, and operations, and enhances the value of business information in today’s data-driven business environment. Facing this revolution, the audit profession has developed new techniques and standards in the auditing of financial statements and fraud detection. This project explores the impact of data science on the quality of accounting information and the effectiveness of financial statement audits and fraud detection. Major issues include how data analytics can improve the usefulness of accounting information for investment and management decision-making, how data analytics enhance audit procedures and audit evidence examination for financial statement audits, and how data analytics can help auditors to detect and predict fraud and assess the risk of fraud. The results will provide practical implications and contribute to both accounting education and research as well as regulatory authorities.

With various governments' digitalisation strategies, the innovation of decision analytics and intelligent systems will sharpen the global operational performance of companies and make big impacts in the future of supply chains. This project aims to set up a collaboration platform using workshops, seminars and a conference for academics, practitioners and students to face the emerging challenges and opportunities for supply chain management.

In partnership between Hang Seng Management College and Shue Yan University, we have invited a number of experts from local and international universities contributing to the development of the next generation. The expected deliverables include not only the exchange of innovative ideas across institutes through seminars, but also opportunities for researchers and students to work with practitioners on application-based research projects. These activities will be integrated into a roadmap for companies and universities to collaborate on the digital future of supply chains.

The development of a visual platform for collaborative business simulation games – aims to enhance teaching quality and learning experience. This can be accomplished with its high flexibility and cost effectiveness. It will be the first business simulation visual platform, which allows scholars to design, implement and share thei r business games with each other. It will overcome the barrier that existing business simulations do not meet academics' needs. With the collaboration among the three institutions – Hang Seng Management College, Chu Hai College of Higher Education and Shue Yan University –, we have confidence th at our visual platform can benefit seven thousand students and scholars.