Dr. Vivian Zhang is an Assistant Professor in the Department of Accountancy at The Hang Seng University of Hong Kong. Her academic work is informed by her professional experience at a Big 4 accounting firm, where she worked on business assurance for a range of multinational clients. This practical foundation led her to pursue a Ph.D. from the City University of Hong Kong. Her research interests now include auditing, tax compliance, and ESG. To further her knowledge in ESG, she also holds the CFA Sustainable Investing Certificate. As a dual-qualified CPA (CICPA and HKICPA), Dr. Zhang aims to conduct research that is relevant to investors, regulators, and the accounting profession.