香港恒生大學
商學院 - 香港恒生大學

Dr Pauline WONG

Assistant Professor
Department of Accountancy

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活躍的學者
  • 13引用
  • 2H指數

學術及專業資歷

PhD (The Hong Kong Polytechnic University)
MBA (The Hong Kong University of Science and Technology)
BA (Hon) (The Hong Kong Polytechnic University)

CPA (HK)
FCCA
MHKSI
FTIHK

簡歷

Dr. Wong joined the Department of Accountancy in 2015.  She obtained her BA (Hon) degree in accounting from the Hong Kong Polytechnic University, her MBA (Finance) degree from The Hong Kong University of Science & Technology, and her PhD from the Hong Kong Polytechnic University.  Dr Wong is a member of the Hong Kong Institute of Certified Public Accountants (HKICPA), the Association of Chartered Certified Accountants (ACCA), the Hong Kong Securities and Investment Institute (HKSI), and the Tax Institute of Hong Kong (TIHK).   She was appointed by the Chief Executive of the Hong Kong SAR Government as a member of the Board of Review (Inland Revenue Ordinance) from 2013 to 2018, and as a member of the Market Misconduct Tribunal from 2022 to 2024.  Dr Wong has served as a member of various committees and working groups of professional bodies such as HKICPA and TIHK.  She has work experience in an international CPA firm, an international conglomerate, and a securities entity.  Before joining the University, she worked with the Department of Accountancy of Lingnan University.

研究與教學範疇

Dr. Wong’s research, which focuses on taxation, corporate governance, and their implications for sustainable development, aligns closely with her teaching interests in taxation and managerial accounting. By bridging these research and teaching pursuits, she aims to apply these areas effectively to real-life industry practices, emphasizing the practical application of academic knowledge in the business world.

學術貢獻（出版、學術會議、著作、著作章節等）

Publications (A*/ A/ B in ABDC journal list only): 

  • Wong, P., Ip, P. K., Barnes, B. R. & Whitla, P. A. 2024. “A ‘Hidden Champion’ in Hong Kong’s banking sector: the case of Hang Seng Bank.” Asia Pacific Business Review. (Forthcoming) (ABDC: B)
  • Cheng, L. T. W., Siu, Y. W., Wong, A., Wong, P., Armatas, C. & Yuen, K. P., 2024. “Perceived Employability During the COVID-19 Pandemic in Greater Bay Area (GBA) of China.” The Chinese Economy, 58(4), 296-316. DOI: 10.1080/10971475.2024.2398962 (ABDC: B)
  • Chan, K. H., Lin, K. Z., Mo, L. L. & Wong, P. W. 2023. “Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective.” Accounting and Business Research 53(2), pp. 158-184.  (ABDC: A)
  • Chen, J. W., Haw, I. M., Shen, J. & Wong, P. W. 2020. “The economic benefits of returned-global Chinese IPOs.” Review of Quantitative Finance and Accounting 55(4), pp. 1207-1239. (ABDC: B)
  • Fong, W. M., Lam, K. C. K., Wong, P. W. Y. & Yao, Y. 2019. “Mergers & acquisitions and the acquirer-target cultural differences.” Review of Quantitative Finance and Accounting 53(3), pp. 633-661. (ABDC: B)
  • Wang, M. M. & WONG, W. Y. P. 2019. “Perceived Peer Pressure and Audit Quality: Evidence from China.” Company Lawyer 40(2), pp. 62-72.  (ABDC: B)
  • Wong, P. W. Y. 2018. “Are state ownership and auditors’ locality determinants of asset write-downs? Evidence from China.” China Journal of Accounting Research 11(4), pp. 385-405. (ABDC: B)

Selected Publications :

  • “華人社區當押業與公司管治”WONG, P., 陳冠雄, 林振聘 & 巫麗蘭, Apr 2024, 三聯書店（香港）有限公司.

研究資助與獎項

  • 2015 The Vernon Zimmerman Best Paper Award, 27th Asian-Pacific Conference on International Accounting Issues in Gold Coast, Australia.
  • 2006 The Vernon Zimmerman Best Paper Award, 18th Asian-Pacific Conference on International Accounting Issues in Maui, Hawaii.

商業與專業參與

  • Member, Market Misconduct Tribunal (2022 – 2024)
  • Member, Board of Review (Inland Revenue Ordinance) (2013 – 2018)
  • Member, Qualification and Examinations Board, HKICPA (2024 -now)
  • Member, Professional Examinations Review Panel B, HKICPA (2024 – 2025)
  • Convenor, Review Panel for Education & Training Specialist Programmes, HKICPA (2024 – 2025)
  • Member, Module D Moderation Sub-Group (including PC-Taxation), HKICPA (2014 – 2020)
  • Convenor, Module 9 Moderation Support Group, HKICPA (2020 – now)
  • Member, Module 14 Moderation Support Group, HKICPA (2020 – now)
  • Member, TIHK Membership & Member Service Committee (2023 – now)
  • Council Member, Association of Women Accountants (Hong Kong) (2017 – now)