Biography

Dr Zhang is an Assistant Professor in the Department of Accountancy of Hang Seng University of Hong Kong. Dr Zhang received her PhD from City University of Hong Kong. Her current research focuses on auditing and tax compliance, aiming at deriving empirical implications for investors, accounting practitioners and regulators. She holds the CPA certificates of CICPA and HKICPA. Prior to pursuing her PhD, she served in a Big 4 accounting firm, providing business assurance services to a large variety of multinational clients.

Research and Teaching Interests

• Auditing, Tax Compliance.

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

Publications
• Chan, K. H., P. L. L. Mo., and W. Zhang. 2021. “Do abnormal IPO audit fees signal IPO audit quality and post-IPO performance? A principal-agent analysis based on evidence from China”, Journal of International Accounting Research, 20 (1): 1-29.

Conference Papers
• Chan K. H., P. L. L. Mo, and W. Zhang. 2019. Institutional Environment, Political Connection and IPO Audit Quality: Evidence from Hong Kong. The 8th Conference of the World Accounting Frontiers Series
• Chan, K. H., M. He, P. L. L. Mo., and W. Zhang. 2021. “Book-Tax tradeoff theory and corporate acquisition payment structure decisions”, 2021 Academy of International Business Asia Pacific Regional Conference

Research Grants and Awards

• Principal Investigator, Faculty Development Scheme (FDS), University Grants Committee (UGC/FDS14/B17/22): Does sharing the same auditor with listed affiliated firms affect IPO audit quality? An analysis at the audit firm and partner levels.