Dr Heather Lee is an Associate Professor in the Department of Accountancy at The Hang Seng University of Hong Kong. Before joining The Hang Seng University of Hong Kong, she held positions at both the Hong Kong Polytechnic University and the Lingnan University. She has teaching experience in areas relating to company law, financial accounting, management accounting and finance. Her research interests include Company Law, Banking Law, Securities Regulations, Corporate Governance and Taxation. She is a member of the American Institute of Certified Public Accountants and a member of the Hong Kong Institute of Certified Public Accountants. Moreover, she has working experience with international accounting firms in the realm of tax and business advisory as well as tax compliance for jurisdictions including the PRC, the US and Hong Kong.