香港恒生大學
商學院 - 香港恒生大學

Dr Vivian ZHANG

Assistant Professor
Department of Accountancy

  • (852) 3963 5084
活躍的學者
  • 1引用
  • 1H指數

學術及專業資歷

PhD (The City University of Hong Kong)
BSc (Fudan University)

CPA (HK)
CPA (PRC)
CFA Sustainable Investing Certificate

簡歷

Dr. Vivian Zhang is an Assistant Professor in the Department of Accountancy at The Hang Seng University of Hong Kong. Her academic work is informed by her professional experience at a Big 4 accounting firm, where she worked on business assurance for a range of multinational clients. This practical foundation led her to pursue a Ph.D. from the City University of Hong Kong. Her research interests now include auditing, tax compliance, and ESG. To further her knowledge in ESG, she also holds the CFA Sustainable Investing Certificate. As a dual-qualified CPA (CICPA and HKICPA), Dr. Zhang aims to conduct research that is relevant to investors, regulators, and the accounting profession.

研究與教學範疇

  • Auditing, Hong Kong and International Taxation, Financial Accounting, ESG.

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): 

  • Chan, K. H., He, M., Mo, P. L. L., & Zhang, W. (2024). Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory. Journal of Contemporary Accounting & Economics, 20, 100442. https://doi.org/10.1016/j.jcae.2024.100442  (ABDC: A)
  • Chan, K. H., Mo, P. L. L., & Zhang, W. (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 Acccounting Research, vol. 20 (1), pp.1-29. DOI: 10.2308/JIAR-2020-054  (ABDC: A)

Selected Journal Publications

  • Guo, Y., J. Li, B. Lin, and W. Zhang. 2025. Suppliers’ response to corporate site visits at customers firms. The British Accounting Review. Forthcoming

研究資助與獎項

Research Grants

  • 01/01/2023-30/06/2025
    Competitive Research Funding Schemes for the Local Self-financing Degree Sector (Investigator).
    Project title: “Does Sharing the Same Auditor with Listed Affiliated Firms Affect IPO Audit Quality? An Analysis at the Audit Firm and Partner Levels.”
    Amount: HKD 540,600
  • 1/1/2021-30/06/2024
    Competitive Research Funding Schemes for the Local Self-financing Degree Sector (Co-investigator).
    Project title: “Book-Tax Relationships, Tax Avoidance and IPO: Evidence from China.”
    Amount: HKD 428,475

Awards

  • The Dr Esther Ling-Yee Li Outstanding Paper Award, 2023 Academy of International Business Asia Pacific Regional Conference
  • Research Achievement Award of the School of Business of the HSUHK for academic years 2022/23, 2019/20.
  • Teaching Excellence Award of the School of Business of the HSUHK for academic years 2023/24, 2022/23, 2021/22, 2020/21, 2019/20.

商業與專業參與

  • Member of the Board of Review (Inland Revenue Ordinance) (2024 – now)
  • Moderation Support Group Members of HKICPA Qualification Programme Module 1 (2022-2025)
  • Professional Development Instructor for CPA Australia Continuing Professional Development (2023)