The Hang Seng University of Hong Kong
School of Business - The Hang Seng University of Hong Kong

Dr Feng TANG

Associate Professor

Department of Accountancy

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Active
Researcher

Academic & Professional Qualifications

PhD (Hong Kong University of Science and Technology)
Mphil (Lingnan University)
BBA (Xiamen University)

Biography

Dr TANG earned his PhD in Accounting from the Hong Kong University of Science and Technology. His research centers on financial reporting, corporate governance, and corporate finance, and has been published in leading journals including Contemporary Accounting Research, Journal of Financial and Quantitative Analysis, and Journal of Corporate Finance. His work also appears in other reputable outlets such as the British Accounting Review, Journal of Accounting, Auditing and Finance, and Journal of International Accounting Research. Previously, he served on the faculty of the Hong Kong Polytechnic University and the University of Macau.

Research and Teaching Interests

Financial reporting, corporate governance, and corporate finance.

Intellectual Contributions (Publications, Conferences, Books, Book Chapters, etc.)

Cheng, C. S. A., Hasan, I., Tang, F., & Xie, J. (2026). Market feedback effect on CEO pay: Evidence from peers’ say-on-pay voting failures. Journal of Financial and Quantitative Analysis, In press. https://doi.org/10.1017/S0022109025102299 (ABDC A*)

Chen, Y., Tang, F., Xi, X., & Yuen, D. C. Y. (2026). It’s all about timing: Analyst forecasts during weekday non-trading hours. Journal of Corporate Finance, 97, 102931. https://doi.org/10.1016/j.jcorpfin.2025.102931 (ABDC A*)

Huang, R., Liu, M., Tang, F., & Yuen, D. C. Y. (2025). Does a more prominent presentation format improve information usefulness? British Accounting Review, In press. https://doi.org/10.1016/j.bar.2025.101640 (ABDC A*)

Cheng, C. S. A., Huang, W., Tang, F., & Xie, J. (2025). Peer firm selection and executive compensation: The curious case of dual-role peers. Journal of Accounting, Auditing and Finance, In Press. https://doi.org/10.1177/0148558X251350191 (ABDC A)

Lin, X., Xi, X., Hu, Y., & Tang, F. (2025). The impact of social capital on real earnings management. Asian Review of Accounting, 33(5): 789–815. https://doi.org/10.1108/ARA-03-2024-0082 (ABDC B)

Tang, F. (2024). Fair value estimates of investment property, corporate governance, and audit pricing: Evidence from the Hong Kong real estate industry. Journal of Accounting in Emerging Economies, 14(4), 910-935. https://doi.org/10.1108/JAEE-06-2022-0188 (ABDC B)

Xi, X., Chen, C., Tang, F., & Huang, R. (2024). Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China. International Journal of Accounting and Information Management, 32(3), 411-429. https://doi.org/10.1108/IJAIM-07-2023-0188 (ABDC B)

Lin, K. Z., Shi, S., & Tang, F. (2021). Profit-tax relationship, business group affiliation, and external monitoring in China. Journal of International Financial Management and Accounting, 32(2), 182-206. https://doi.org/10.1111/jifm.12128 (ABDC B)

Chen, K. C. W. & Tang, F. (2017). Post-IFRS revaluation adjustments and executive compensation. Contemporary Accounting Research, 34(2), 1210-1231. https://doi.org/10.1111/1911-3846.12285 (ABDC A*)

Du, Z., Tang, F., & Zhang, W. S. (2014). Aggregate accounting earnings and security returns: China evidence and the replication of US results. China Accounting and Finance Review, 16(2), 107-127. https://doi.org/10.7603/s40570-014-0009-z (ABDC A)

Chan, K. H., Lin, K. Z., & Tang, F. (2013). Tax effects of book-tax conformity, financial reporting incentives, and firm size. Journal of International Accounting Research, 12(2), 1-25.

Research Grants and Awards

  • Research Grants

The Speed of Adjustments Towards Optimal Levels of Tax Avoidance: International Evidence. UM Multi-year Research Grant (Level 2), 2023–2024. Principle investigator. University of Macau.

Financial Statement Presentation and Information Usefulness. UM Startup Grant, 2019–2022. Principle investigator. University of Macau.

Spillover Effects of the Mandated Say-on-pay Votes on Executive Compensation Practices. General Research Fund of Hong Kong Research Grants Council, 2017–2019. Principle investigator. Hong Kong SAR.

  • Awards

FBA Dean’s Award for Teaching Excellence, University of Macau, Macau SAR. 2023.

Best paper award at the 30th Asian-Pacific Conference on International Accounting Issues, San Francisco, US. 2018.

Faculty Prizes – Teaching (Team). School of Accounting and Finance, Faculty of Business, Hong Kong Polytechnic University, Hong Kong SAR. 2016.

Business and Professional Engagement

Ad hoc reviewer for Journal of Accounting and Public Policy, Abacus, Journal of Accounting, Auditing, and Finance, Journal of International Financial Management and Accounting, Journal of Contemporary Accounting and Economics, Journal of Economics and Business, and China Accounting and Finance Review.