Prof. Kai Wai HUI
Accounting and Law

MAcct Programme Director
Professor
3917 1687
kaiwai@hku.hk
KK 1213


Academic & Professional Qualification
PhD in Accounting, University of Oregon
B.B.A, The Chinese University of Hong Kong
Biography
Professor, The University of Hong Kong (HKU), 2017 – present
Associate Professor, Hong Kong University of Science and Technology (HKUST), 2010 – 2016
Assistant Professor, Hong Kong University of Science and Technology (HKUST), ?2004 – 2010
Research Interest
Financial and managerial accounting
Capital markets
Contracting
Litigation Studies
Selected Publications
“The Rewards for Meeting or Beating Managers’ Own Earnings Guidance.” Accounting Horizons, 2021, 35(1), 87-103. (with Alfred Zhu Liu and Yao Zhang).
“Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation.” Contemporary Accounting Research, 2019, 36(4), 1966-1998. (with Jenny Chu, Patricia Dechow, and Annika Wong).
“Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk.”?Journal of Accounting Research?,?2019, 57(2), 431-489.?(with Allen Huang and Reeyarn Li).
“The Effect of Major Customer Concentration on Firm Profitability: Competitive or Collaborative?” Review of Accounting Studies, 2019, 24(1), 189-229. (with Chuchu Liang and Eric Yeung).
“On the Persistence and Pricing of Industry-Wide and Firm-Specific Earnings, Cash Flows, and Accruals.” Journal of Accounting and Economics, 2016, 61(1), 185–202. (with K. Nelson and Eric Yeung).
“Analyst Report Readability and Stock Returns.”?Journal of Business Finance and Accounting, 43(1-2), 98–130. (with Hsieh, C. C. and Y. Zhang).
“Are CEOs and CFOs Rewarded for Disclosure Quality?”?The Accounting Review, 2015, 90(3), 1013-1047. (with Steve Matsunaga).
“The Market’s Valuation of Fraudulently Reported Earnings.” Journal of Business Finance and Accounting, 2014,?41(5-6), 627–651. (with Clive Lennox and G. Zhang).
“Underreaction to Industry-Wide Earnings and the Post-Forecast Revision Drift.”?Journal of Accounting Research, 2013, 51(4), 701-737. (with Eric Yeung).
“Corporate Suppliers and Customers and Accounting Conservatism.”?Journal of Accounting and Economics, 2012, 53(1-2), 115-135. (with Sandy Klasa and Eric Yeung).
“Managers’ EPS Forecasts: Nickeling and Diming the Market?”?The Accounting Review,?2010, 85(1), 63-95. (with Linda Smith Bamber and Eric Yeung).
“Does Religion Matter in Corporate Decision Making in America?”?Journal of Financial Economics, 2009, 93(3), 455-473. (with Gilles Hilary).
“The Impact of Conservatism on Management Earnings Forecast.”?Journal of Accounting and Economics, 2009, 47(3), 192-207. (with Dale Morse and Steve Matsunaga).
Awards and Honours
Dean’s Letter for Excellent MBA Teaching, 2015
Franklin Prize for Teaching Excellence, (Undergraduate Teaching), 2005
Professional Memberships
Certified Public Accountant, Washington, U.S.A.