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  • Faculty Members Directory

    Dr Heather LEE

    PhD (The University of Hong Kong)
    MBA (York University)
    LLB (The Nottingham Trent University)
    BAS (York University)
    BSSc (The Chinese University of Hong Kong)

    CPA (Hong Kong Institute of CPAs)
    CPA (American Institute of CPAs)
    Associate Professor
    Department of Accountancy
    Office: D719

    Tel : (852) 3963 5259
    Email : heatherlee@hsu.edu.hk

    Biography

    Dr Heather Lee is an Associate Professor in the Department of Accountancy at The Hang Seng University of Hong Kong (HSU). Before joining HSU, she held positions at both the Lingnan University and the Hong Kong Polytechnic University. She has teaching experience in areas relating to company law, financial accounting, management accounting and finance. Her research interests include the PRC Company Law and Banking Law, Hong Kong Company Law and Securities Regulations, corporate governance and taxation. She is a member of the American Institute of Certified Public Accountants and also 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.

    Research and Teaching Interests

      Teaching Interests
    • Hong Kong Company Law, Financial Accounting, Management Accounting and Taxation.
      Research Interests
    • PRC Company Law and Banking Law; Hong Kong Company Law and Securities Regulations; Corporate Governance; Taxation.

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

      Journal Publications
    • Goo, Say, Heather Lee and Shanshan Shi (2020), “Transparency of Company: Operational Challenges for Implementing the New Requirements on Beneficial Ownership in Hong Kong,” Journal of Business Law, Issue 1, 1-19.
    • Goo, Say H and Heather Lee (2019), “More Business Opportunities or Higher Legal Risks under the Belt and Road Initiative and the Greater Bay Area Initiative? Rethinking of Information Disclosure for Chinese Companies,” Company and Securities Law Journal 36 (8), 656-664.
    • Lee, Heather (2017), “Tax Treatments for Court-Free Intragroup Amalgamation in Hong Kong,” International Tax Journal, Jan-Feb Issue, 37-44 and 63.
    • Lee, Heather (2016), “Regulation of Gatekeepers after the Financial Crisis: An Example of Credit Rating Agencies in China,” The Company Lawyer 37 (11), 352-360.
    • Lee, H. and B. YH Wong (2016), “Ways to Implement Global Financial Initiatives of the G20 after the Financial Crisis: the Enforcement Roles of the BCBS and the IASB,” Law and Financial Markets Review 10 (4), 193-200.
    • Lee, Heather (2016), “Financial Reporting and Audit Failures in Transition Economy: Examples of Auditors in China’s Financial Market,” Law and Financial Markets Review 10 (1), 4-15.
      Book Chapters
    • 陳耿釗丶李梅芳丶姚易偉 (Linsey Chen, Heather Lee and Yiwei Yao) (2020), 第十章: 小股東權益保護 (Chapter 10: Protection of Minority Shareholders’ Interest). 何順文丶林自強主編 [In Simon Ho and Kevin Lam (Eds.)], 企業管治新論 (Discussion on Corporate Governance: A New Perspective). 匯智出版有限公司 (Infolink Publishing Limited), pp.75-85.
    • 李梅芳丶周懿行丶黃純 (Heather Lee, Eden Chau and Shirley Wong) (2020), 第九章: 大股東操縱行為 (Chapter 9: Manipulation by Controlling Shareholders). 何順文丶林自強主編 [In Simon Ho and Kevin Lam (Eds.)], 企業管治新論 (Discussion on Corporate Governance: A New Perspective). 匯智出版有限公司 (Infolink Publishing Limited), pp.86-111.
    • Lam, K., H. Lee, J. Liu, and Z. Wang (2018), Hong Kong as an Equity Financing Centre for the Belt and Road Nations. In F.M. Cheung and Y. Hong (Eds.), Economic and Financial Cooperation: Hong Kong and the World under the Belt and Road Initiative. Routledge, pp.47-80.
      Conference Papers
    • Lee, Heather and Linsey Chen (2019), “傳統權益與合法傳統權益: 檢討小型屋宇政策的持續性 (Traditional Right vs Lawful Traditional Right: A Study on the Sustainability of the Small House Policy),” 第六届两岸四地财产法论坛 (The Sixth Cross-Strait Four Regions Property Law Forum).
    • Chen, Linsey, Heather Lee and Jinlong Tan (2018), “股东压制语境下的中国异议股东回购请求权制度 (Appraisal Right of Dissenting Shareholders in China),” 第五屆兩岸四地金融法論壇 (The Fifth Cross-Strait Four Regions Financial Law Forum).
    • Chen, Linsey and Heather Lee (2017), “公司章程 - 香港公司法与中国公司法之比较 (Articles of Association – A Comparison of Company Law in China and Hong Kong) ,” 中国商法学研究会2017年年会 (Commercial Law Conference 2017).
    • Chen, Linsey and Heather Lee (2016),“ Minority Shareholder Protection – A Comparison of Company Law in China and Hong Kong,” The 6th Annual International Conference on Comparative Law.
    • Chen, Linsey and Heather Lee (2016), “Regulatory Framework for Equity Crowdfunding in China,” The Annual Spain Business Research Conference.
    • Chen, Linsey and Heather Lee (2016), “公司法迈向国际化的法律框架 - 香港新公司条例中小股东权益保护的启示 (The Internationalization of Company Law – Protection of Minority Shareholders Provisions under the Companies Ordinance of Hong Kong) ,” 中国商法学研究会2016年年会 (Commercial Law Conference 2016).
    • Lee, Heather and Brossa Wong (2015), “Liability Risk and Compliance: Auditors in China's Financial Market,” The 31st International Business Research Conference.
    • Lee, Heather (2015), “Gatekeeper and Whistle Blower in Transition Economy: Examples of Auditors in China’s Financial Market,” The 23rd Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management.
    • Wong, Brossa, Heather Lee, Vera Li and Julia Liu (2015), “One Leap Forward: The Audit Profession in China,” The WAFS Biennial Conference 2015.

    Research Grants and Awards

      Grants
    • Principal Investigator, Research Grants Council of Hong Kong - Faculty Development Scheme 2019/20: Thinking out of the Box: Challenges for Accountants in Anti-money Laundering and Counter-terrorist Financing in Hong Kong.
    • Co-Investigator, HSU Strategic Development Grant for 2017/18 – 2020/21: Case Centre for Business Education.
      Awards
    • University’s Teaching Excellence Award for 2015/16.
    • School’s Teaching Excellence Awards for 2014/15, 2015/16, 2016/17, 2017/18 and 2018/19.
    • School’s Research Achievement Award 2018/19.
    • The 31st International Business Research Conference - Best Paper Award.
    • American Institute of Certified Public Accountants - Letter of Excellency.

    Business and Professional Engagement

    • Member of the American Institute of Certified Public Accountants.
    • Member of the Hong Kong Institute of Certified Public Accountants.

    Address

    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 5551
    Email : sbus@hsu.edu.hk
    Facebook : @sbus.hsuhk.edu.hk

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