Faculty Members Directory

Biography

Dr. Goh joined the Hang Seng University of Hong Kong in 2017. Prior to joining, Dr. Goh held faculty positions at the Hong Kong Polytechnic University and the London School of Economics and Political Science. She obtained her undergraduate degree from the University of Alberta and MPhil/PhD from the University of Cambridge. Dr. Goh's current research interests are in the area of financial reporting and corporate governance, and executive compensation, with recent research on use and disclosure of executive stock options and pensions. Her current work focuses on standard-setting and disclosure of executive compensation, including the CEO pay ratio, the preparation of annual reports and remuneration reports, and corporate governance. She has published her research in respected journals such as the Journal of Corporate Finance, Journal of Business Finance and Accounting, British Accounting Review, and Journal of Accounting, Auditing and Finance. She has taught undergraduate, masters, and executive education courses in the UK and Hong Kong, in financial and management accounting, financial statement analysis, and corporate governance. SSRN author site: https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=787805

Research and Teaching Interests

• Financial reporting and corporate governance, executive compensation, pensions and stock options, standard-setting, and disclosure

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

• Athanasakou, V., Ferreira, D., and Goh, L. (2022) “Changes in CEO stock option grants: A look at the numbers.” Journal of Corporate Finance 75(August):102226. https://doi.org/10.1016/j.jcorpfin.2022.102226
• Goh, L., Liu, X., and Tsang, A. (2020) “Voluntary disclosure of corporate political spending.” Journal of Corporate Finance, 61(April):101403. https://doi.org/10.1016/j.jcorpfin.2018.08.014
• Goh, L., Lam, C. K., Lei, L. (2019) “Value relevance and non-financial information: Evidence from the gaming industry,” UNLV Gaming Review and Research Journal, 23(1): 41–67. https://digitalscholarship.unlv.edu/grrj/vol23/iss1/3/
• Goh, L., and A. Gupta. (2016) “Remuneration of non-executive directors: Evidence from the UK.” British Accounting Review, 48(3): 379–399. https://doi.org/10.1016/j.bar.2015.05.001
• Goh, L., P. Joos, and K. Soonawalla. (2016) “Determinants and valuation implications of imperfect stock option disclosures in a weak regulatory setting.” Journal of International Financial Management and Accounting, 27(1): 26–64. https://doi.org/10.1111/jifm.12032
• Goh, L., and Y. Li. (2015) “Pensions as a form of executive compensation,” Journal of Business Finance & Accounting, 42(9–10): 1154–1187. https://doi.org/10.1111/jbfa.12162
• Goh, L., and A. Gupta. (2012) “Directors in banks,” in Corporate Governance: Recent Developments and New Trends. Ed. S. Boubaker, B.D. Nguyen, and D. Nguyen. London: Springer, pp. 181–202. https://doi.org/10.1007/978-3-642-31579-4
• Chahed, Y., and L. Goh. (2012) “Reporting executive pay: Why so complex?” Risk and Regulation 24 (Winter): 10–11. https://www.lse.ac.uk/accounting/assets/CARR/documents/R-R/2012-Winter.pdf
• Goh, L., and A. Gupta. (2010) “Executive compensation, compensation consultants, and shopping for opinion: Evidence from the United Kingdom.” Journal of Accounting, Auditing and Finance, 25(4): 607–643. https://doi.org/10.1177/0148558X1002500407

Research Grants and Awards

• Principal Investigator, Hong Kong Research Grants Council Faculty Development Scheme Grant 2022–2023
• Principal Investigator, Hong Kong Research Grants Council Faculty Development Scheme Grant 2020–2021

Business and Professional Engagement

• Editorial Board member, Accounting and Business Research
• Academic Advisory Panel, Hong Kong Chartered Governance Institute
• Member, CPA Australia