Faculty Members Directory

Biography

Dr Lei worked with one of the Big 4 international CPA firms and different casino hotel resorts as the external auditor, internal auditor, tax consultant and gaming analyst before joining HSUHK. Since he joined HSUHK, Dr Lei has been working on the University’s Junzi Corporation Survey Project as a team member and is currently the Co-Chairman, and he is responsible for promoting the Junzi education to business entrepreneurs in the local community. Dr Lei is also the editor of the HSUHK Business Review. Dr Lei’s teaching interests include financial accounting, business accounting, auditing and assurance. His research interests are gaming research and research on labor union, financial accounting, auditing and assurance, taxation, tax compliance, insurance regulations, corporate governance, and business ethics.

Research and Teaching Interests

• Research interests: Gaming research, labor union, financial accounting, auditing and assurance, taxation, tax compliance and regulations, insurance regulations, corporate governance, and business ethics.
• Teaching interests: Financial accounting, business accounting, auditing and assurance.

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

Publications
• Lei, H.W.L., Kim, C.S.F., & Wong, R.M.K. (2020). An examination of labor unions and firms’ tax ethical behavior in the USA. Asian Journal of Business Ethics, 9, 93-120.
• Goh, L., Lam, K. C., & Lei, H. W. L. (2019). Value relevance of financial and non-financial information: Evidence from the gaming industry. UNLV Gaming Research & Review Journal, 23(1), 41-67.
• Young, A. & Lei, H. W. L (2019). Hong Kong’s Securities and Futures Commission as a corporate regulator: No bark and no bite? Journal of International Banking Law and Regulation, 34(12), 429-437.
• 鄧子龍博士、謝亭亭博士、李康頴博士(2018)。「真。君子商贏之道」。明文出版社。
• Young, A., Lei, L., Wong, B., & Kwok, B. (2016). Individual tax compliance in China: A review. International Journal of Law and Management, 58(5), 562-574.

Conference Papers
• Lam, C.K., Lei, H.W.L. & Shen, J.F. (2020). Earthquakes, Governance quality and Corruption. (The paper was accepted by the 8th World Accounting Frontiers Series.)
• Young, A. & Lei, L. (2016). Tax compliance, avoidance and crimes: Questions about the moral and criminal dimension of regulating tax. (This paper was accepted by the 6th Business Ethics Forum).
• Lei, H.W.L, Kim, C.S.F, & Wong, R.M.K. (2016). Firm-specific labor union and tax aggressiveness. (This paper was accepted by the 24th PBFEAM Conference).

Research Grants and Awards

• Research Achievement Award (2018/2019), School of Business, The Hang Seng University of Hong Kong.