• Faculty Members Directory

    Professor Kevin LAM

    PhD (University of Toronto)
    MSc (Texas Tech University)
    BBA (The Chinese University of Hong Kong)

    Head and Professor

    Tel : (852) 3963 5326
    Email : kevinlam@hsu.edu.hk


    Professor Lam is the Head and Professor in the Department of Accountancy of Hang Seng University of Hong Kong. Before he joined the University, he taught in the Chinese University of Hong Kong and before that the University of Toronto. Professor Lam has published a number of research articles in internationally reputable academic journals.  His research interest encompasses accounting, finance and corporate governance, especially relating to the emerging economies. Professor Lam sits on a number of committees in accountancy and banking professions.

    Research and Teaching Interests

    • Accounting, Finance and Corporate Governance

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

    • Goh, L, Lam, K, L Lei. 2019. Value Relevance of Financial and Non-Financial Information: Evidence from the Gaming Industry". UNLV Gaming Research & Review Journal, 23(1): 41- 67.
    • Lam, K, H. Lee, J Liu and S Wang. 2019. “Hong Kong as an Equity Financing Centre for the Belt and Road Countries” in Cheung, F and Hong, Y (Ed.). (2019). Regional Connection under the Belt and Road Initiative. London: Routledge. pp.47-80.
    • Fong, WM., Lam, K, Wong, P.W.Y., Y Yao. 2019. Mergers & acquisitions and the acquirer-target cultural differences. Review of Quantitative Finance and Accounting, 53 (3): 633-661 https://doi.org/10.1007/s11156-018-0761-2
    • Chen, F., Lam, K., W Smieliauskas and M. Ye. 2016. Auditor Conservatism and Banks’ Measurement Uncertainty during the Financial Crisis. International Journal of Auditing, 20 (1): 52-65.
    • McGuinness PB., Lam, K and Vieito, JP. 2015. Gender and other major board characteristics in China: Explaining corporate dividend policy and governance, Asia Pacific Journal of Management. DOI 10.1007/s10490-015-9443
    • Fong, WM and Lam, K. 2014. Rights Offers and Controlling Shareholders’ Expropriation. Journal of Business Finance & Accounting, 41(5) & (6), 773–790.
    • Lam, K., Sami, H, and H Zhou. 2013. Changes in the Value Relevance of Accounting Information over Time: Evidence from the Emerging Markets of China, Journal of Contemporary Accounting & Economics, 9(2): 123–135
    • Choi JJ, K. Lam, H Sami and H Zhou. 2013. Foreign Ownership and Information Asymmetry. Asia-Pacific Journal of Financial Studies, 42, 141–166
    • Lam, K., PB McGuinness and Vieito, JP. 2013. CEO Gender, Executive Compensation and Firm Performance in Chinese Listed Enterprises, Pacific-Basin Finance Journal, 21, 1136-1159.
    • Lam, K., Sami, H, and Zhou, H. 2012. The Role of Cross-Listing, Foreign Ownership, and State Ownership on Dividends Policy in an Emerging Market, China Journal of Accounting Research, 5 (3), 199-216
    • Chow, C., Fung, M., Lam, K., and Sami, H. 2012. Investment Opportunity Set, Relationship Endowments and Business Policies of Private Enterprises in China, Review of Quantitative Finance and Accounting. 38:367–389
    • Li, J., Chu, C., Lam, K, and Liao S. 2011. Age Diversity and Firm Performance in an Emerging Economy. Implications for Cross-cultural Management. Human Resource Management 50(2): 247-270.
    • Li, J, Lam, K., Sun, J. and Liu, S. 2008. Strategic human resource management, institutionalization, and employment modes: an empirical study in China. Strategic Management Journal, 29: 337-342.
    • Mensah, YM, Lam, K. and Werner, RH. 2008. An Approach to Evaluating Relative Effectiveness in Non-profit Institutions. Journal of Public Budgeting, Accounting and Financial Management, 20(3) 324-354.
    • Li J., Moy, J., Lam, K., and Chu C. 2008. Institutional Pillars and Corruption at the Societal Level. Journal of Business Ethics, 83 (2): 327-340.
    • Lam, K. and Mensah, YM. 2006. Auditors' decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong. Journal of Accounting and Public Policy, 25: 706-739.
    • Leung, L., Lam, K. and Cao, D. 2006. Implementing the balanced scorecard using the analytic hierarchy process & the analytic network process. Journal of the Operational Research Society, 57(6): 682-691.
    • Li, J, Lam, K., Qian, G. and Fang, Y. 2006. The Effects of Institutional Ownership on Corporate Governance and Performance: An Empirical Assessment in Hong Kong. Management International Review, 45(3): 259-276.
    • Ho S., Lam, K., and H. Sami., 2004. “Investment Opportunity Set, Director Ownership and Corporate Policies: Some Evidence from an Emerging Market” Journal of Corporate Finance, 10(3): 383-408.
    • Fong WM, and Lam, K. 2004, Privatization and Performance: The Experience of Firms in China. The Chinese Economy, 37 (4), 5-27
    • Li, J, Lam, K., L. Karokowsky and G Qian. 2003. Firm resource and first mover advantages - A case of foreign direct investment (FDI) in China. International Business Review. 12: 625-645.
    • Ferguson, MJ, Lam, K. and Lee, GM, 2002. Voluntary Disclosure by State-Owned Enterprises Listed on the Hong Kong Stock Exchange. Journal of International Financial Management and Accounting, 13(2) 124-152 (28).
    • Li, J, Karakowsky, L and Lam, K. 2002. East meets East and West meets East – the case of Sino-Japanese Joint Ventures in China. Journal of Management Studies 39(6), 841-863.
    • Li, J, Lam, K. and Qian, GM, 2001. Does culture affect behavior and performance of firms? The case of joint ventures in China. Journal of International Business Studies, 32(1), 115-131.
    • Li, J, Lam, K, Qian, GM, and D. Wang. 2000. Breaking into China - Strategic considerations for multinational corporations. Long Range Planning 33(5) 673-687.
      Conference Papers
    • Kevin Lam, Julia Liu and Rita Yip, 2018. "Does Access to Overseas Audit Markets Improve Home Audit Quality? Evidence from China", The Accounting and Business Research (ABR) Special Issue Conference on “Auditing in China” (8-9 Dec 2018)
    • Kevin Lam, H Sami, Y Yao and J Yao, 2018. "Mandatory IFRS adoption and earnings management: The role of culture. American Accounting Association Annual Meeting, Washington: DC, August 2018.", Concurrent Session. American Accounting Association Conference, 2018.
    • P Gupta, H Sami, K Lam and H Zhou, 2017. "“Do Religion and Politics Impact Corporate Workforce Diversity Policy?” American Accounting Association Annual Meeting, San Diego: CA, August 2017
    • Fong, WM and Lam, K. 2016 Mergers & Acquisition and Acquirers-Target Cultural Differences. Paper presented at the Concurrent Session at the American Accounting Association Annual Conference, New York, 2016.
    • Gupta, P., Lam, K., H. Sami and H Zhou. 2015. Board Diversity and its Effect on Firm Financial and Non-Financial Performance. Paper presented at the Research Forum at the American Accounting Association Annual Conference, Chicago, 2015.
    • Lam, K., and Yaw YM. 2008, Disclosure of the Fair Value of Executive Stock Options Granted to Top Executives. Joint Symposium, Journal of Contemporary Accounting and Economics; and Auditing: A Journal of Practice & Theory, China, Hong Kong SAR, January 05

    Research Grants and Awards

    • PriceWaterhouseCoopers - PwC INQuires Grant 2012: Investigating the Impact of “Stealth Restatements” on a Firm’s Information Quality, Earnings Quality, Audit Quality and Cost of Capital” Granted to Parveen Gupta, Heibatollah Sami of Lehigh University and Kevin C K Lam of Chinese University of Hong Kong.
    • Direct Research Grants from the Chinese University of Hong Kong. 2015, 2013, 2008, 2004, 2001.
    • Research Grants Council. Hong Kong, 2000: The Effects of Clients' Corporate Governance and Management Integrity on Audit Qualifications: An Empirical Study in Hong Kong. Principal investigator.

    Business and Professional Engagement

    • Opinion Survey of Hong Kong Industrial Sector on the Planning of the Greater Bay Area funded by the Young Industrialists Council (2019).
    • In Chinese 香港青年工業家協會工業發展研究: 香港工業界對大灣區規劃意見調查


    D751, 7/F,
    School of Business
    Lee Quo Wei Academic Building,
    The Hang Seng University of Hong Kong,
    Hang Shin Link, Siu Lek Yuen, Shatin,
    New Territories

    Contact Us

    Tel : (852) 3963 5000
    Fax : (852) 3963 5332
    Email : contact@hsu.edu.hk
    Facebook : @sbus.hsuhk.edu.hk

    Log In

    Create an account