Shiheng WANG
汪詩蘅
PhD in Accounting
Queen's University, 2008

Associate Professor
Department of Accounting

MPhil/PhD Programs Coordinator (Accounting)



(852) 2358 7570
acwang@ust.hk
Room LSK6020
Personal Web

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Google Scholar
PK-DKBsAAAAJ

ORCID
0000-0002-9369-275X

Scopus ID
36810679100




Research Interest Publications Projects Teaching Assignment RPG Supervision Space used




Research Interest

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International accounting
Financial reporting
Contracting
Market efficiency



Publications

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All Years 13 2022 0 2021 1 2020 0 2019 2 2018 1 2017 1 2016 8

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2021 1

Corporate R&D and Stock Returns: International Evidence
Journal of Financial and Quantitative Analysis, 8 April 2021, p. 1-72
Hou, Kewei; Hsu, Po-Hsuan; Wang, Shiheng; Watanabe, Akiko; Xu, Yan Article

2019 2

Compliance Costs and Comparability Benefits of Cross-listing: Evidence From Accounting Standard Differences and IFRS Adoption
Asian Review of Accounting, v. 27, (4), December 2019, p. 563-594
Wang, Shiheng; Wu, Serena Article
Market Power and Credit Rating Standards: Global Evidence
The 2019 MIT Asia Conference in Accounting, Hong Kong, 15-16 July 2019
Wang, Shiheng; Hung, Ming Yi; Kraft, Pepa; Gwen, Yu Conference paper

2018 1

Credit Rating Agencies and Accounting Frauds
41th Annual Congress of the European Accounting Association (EAA 2018), Milan, Italy, 30 May - 1 June 2018
Huang, Hao; Kraft, Pepa; Wang, Shiheng Conference paper

2017 1

Compliance Costs and Comparability Benefits of Cross-listing: Evidence from Accounting Standard Differences and IFRS Adoption
40th Annual Congress of the European Accounting Association (EEA 2017), Valencia, Spain, 10-12 May 2017
Wang, Shiheng Conference paper

2016 1

Discussion of 'Unrealised earnings, Dividends and Reporting Aggressiveness: An Examination of Firms' Behavior in the Era of Fair Value Accounting'
Accounting and Finance, v. 56, (1), March 2016, p. 251-257
Wang, Shiheng Article

2015 2

Post-earnings-announcement drift in global markets: Evidence from an information shock
Review of Financial Studies, v. 28, (4), April 2015, p. 1242-1283
Hung, Ming Yi; Li, Xi; Wang, Shiheng Article
The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption
Journal of International Accounting Research, v. 14, (2), January 2015, p. 45-81
Chen, Tai-Yuan; Chin, Chenlung; Wang, Shiheng; Yao, Wei-Ren Article

2013 1

Efficient 3G Budget Utilization in Mobile Participatory Sensing Applications
2013 Proceedings IEEE INFOCOM, Institute of Electrical and Electronics Engineers (IEEE), 2013, p. 1411-1419
Liu, Hengchang; Hu, Shaohan; Zheng, Wei; Xie, Zhiheng; Wang, Shiguang; Hui, Pan; Abdelzaher, Tarek Conference paper

2012 1

The Effect of Mandatory IFRS Adoption on Bank Loan Contracting
American Accounting Association Annual Meeting, Washington, DC, USA, 4-8 Aug 2012
Chen, Tai-Yuan; Chin, Chen Lung; Wang, Shiheng; Yao, Chun Conference paper

2011 2

Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
Journal of accounting research, v. 49, (5), 2011, Dec, p. 1307-1357
Tan, Hongping; Wang, Shiheng; Welker, Michael Article
Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe
Journal of accounting research, v. 49, (1), 2011, March, p. 257-307
Wang, S.; Welker, M. Article

2009 1

Timing Equity Issuance in Response to Information Asymmetry Arising from Mandatory Adoption of International Financial Reporting Standards
American Accounting Association International Accounting Section 2009 Mid-year Meeting, Tempa, Florida, February 12-14, 2009
Wang, Shiheng; Welker, Michael Conference paper


Expand All Collapse All


Article 1

Corporate R&D and Stock Returns: International Evidence
Journal of Financial and Quantitative Analysis, 8 April 2021, p. 1-72
Hou, Kewei; Hsu, Po-Hsuan; Wang, Shiheng; Watanabe, Akiko; Xu, Yan


Expand All Collapse All


Article 1

Compliance Costs and Comparability Benefits of Cross-listing: Evidence From Accounting Standard Differences and IFRS Adoption
Asian Review of Accounting, v. 27, (4), December 2019, p. 563-594
Wang, Shiheng; Wu, Serena

Conference paper 1

Market Power and Credit Rating Standards: Global Evidence
The 2019 MIT Asia Conference in Accounting, Hong Kong, 15-16 July 2019
Wang, Shiheng; Hung, Ming Yi; Kraft, Pepa; Gwen, Yu


Expand All Collapse All


Conference paper 1

Credit Rating Agencies and Accounting Frauds
41th Annual Congress of the European Accounting Association (EAA 2018), Milan, Italy, 30 May - 1 June 2018
Huang, Hao; Kraft, Pepa; Wang, Shiheng


Expand All Collapse All


Conference paper 1

Compliance Costs and Comparability Benefits of Cross-listing: Evidence from Accounting Standard Differences and IFRS Adoption
40th Annual Congress of the European Accounting Association (EEA 2017), Valencia, Spain, 10-12 May 2017
Wang, Shiheng


Expand All Collapse All


Article 1

Discussion of 'Unrealised earnings, Dividends and Reporting Aggressiveness: An Examination of Firms' Behavior in the Era of Fair Value Accounting'
Accounting and Finance, v. 56, (1), March 2016, p. 251-257
Wang, Shiheng


Expand All Collapse All


Article 2

Post-earnings-announcement drift in global markets: Evidence from an information shock
Review of Financial Studies, v. 28, (4), April 2015, p. 1242-1283
Hung, Ming Yi; Li, Xi; Wang, Shiheng
The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption
Journal of International Accounting Research, v. 14, (2), January 2015, p. 45-81
Chen, Tai-Yuan; Chin, Chenlung; Wang, Shiheng; Yao, Wei-Ren


Expand All Collapse All


Conference paper 1

Efficient 3G Budget Utilization in Mobile Participatory Sensing Applications
2013 Proceedings IEEE INFOCOM, Institute of Electrical and Electronics Engineers (IEEE), 2013, p. 1411-1419
Liu, Hengchang; Hu, Shaohan; Zheng, Wei; Xie, Zhiheng; Wang, Shiguang; Hui, Pan; Abdelzaher, Tarek


Expand All Collapse All


Conference paper 1

The Effect of Mandatory IFRS Adoption on Bank Loan Contracting
American Accounting Association Annual Meeting, Washington, DC, USA, 4-8 Aug 2012
Chen, Tai-Yuan; Chin, Chen Lung; Wang, Shiheng; Yao, Chun


Expand All Collapse All


Article 2

Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
Journal of accounting research, v. 49, (5), 2011, Dec, p. 1307-1357
Tan, Hongping; Wang, Shiheng; Welker, Michael
Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe
Journal of accounting research, v. 49, (1), 2011, March, p. 257-307
Wang, S.; Welker, M.


Expand All Collapse All


Conference paper 1

Timing Equity Issuance in Response to Information Asymmetry Arising from Mandatory Adoption of International Financial Reporting Standards
American Accounting Association International Accounting Section 2009 Mid-year Meeting, Tempa, Florida, February 12-14, 2009
Wang, Shiheng; Welker, Michael


Expand All Collapse All


2016 1

Discussion of 'Unrealised earnings, Dividends and Reporting Aggressiveness: An Examination of Firms' Behavior in the Era of Fair Value Accounting'
Accounting and Finance, v. 56, (1), March 2016, p. 251-257
Wang, Shiheng Article

2015 2

Post-earnings-announcement drift in global markets: Evidence from an information shock
Review of Financial Studies, v. 28, (4), April 2015, p. 1242-1283
Hung, Ming Yi; Li, Xi; Wang, Shiheng Article
The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption
Journal of International Accounting Research, v. 14, (2), January 2015, p. 45-81
Chen, Tai-Yuan; Chin, Chenlung; Wang, Shiheng; Yao, Wei-Ren Article

2013 1

Efficient 3G Budget Utilization in Mobile Participatory Sensing Applications
2013 Proceedings IEEE INFOCOM, Institute of Electrical and Electronics Engineers (IEEE), 2013, p. 1411-1419
Liu, Hengchang; Hu, Shaohan; Zheng, Wei; Xie, Zhiheng; Wang, Shiguang; Hui, Pan; Abdelzaher, Tarek Conference paper

2012 1

The Effect of Mandatory IFRS Adoption on Bank Loan Contracting
American Accounting Association Annual Meeting, Washington, DC, USA, 4-8 Aug 2012
Chen, Tai-Yuan; Chin, Chen Lung; Wang, Shiheng; Yao, Chun Conference paper

2011 2

Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
Journal of accounting research, v. 49, (5), 2011, Dec, p. 1307-1357
Tan, Hongping; Wang, Shiheng; Welker, Michael Article
Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe
Journal of accounting research, v. 49, (1), 2011, March, p. 257-307
Wang, S.; Welker, M. Article

2009 1

Timing Equity Issuance in Response to Information Asymmetry Arising from Mandatory Adoption of International Financial Reporting Standards
American Accounting Association International Accounting Section 2009 Mid-year Meeting, Tempa, Florida, February 12-14, 2009
Wang, Shiheng; Welker, Michael Conference paper


No Publications


No Publications






Teaching Assignment

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2021-22 Winter 0 2021-22 Fall 1 2020-21 Summer 0 2020-21 Spring 1 2020-21 Winter 0 2020-21 Fall 1

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ACCT5170 Corporate Financial Reporting II


ACCT5320 Beyond the Headlines: Financial Reporting and Valuation Issues in M&A


ACCT5170 Corporate Financial Reporting II


No Teaching Assignments


No Teaching Assignments


No Teaching Assignments






Research Postgraduate (RPG) Supervision From January 2019 to December 2022 (As of 30 January 2022)

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All Supervisions Current RPGs Graduated RPGs

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Current RPGs

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Doctor of Philosophy KANNAN, Srijith
Accounting( 2021 - )

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Master of Philosophy KONG, Wenzhi (co-supervision)
Data Science and Analytics( 2021 - )

QIU, Lu
Accounting( 2021 - )

ZOU, Yirong
Accounting( 2021 - )

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Graduated RPGs

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Doctor of Philosophy LI, Yongbo
Accounting( Completed in 2019 )









ProjectsFrom January 2020 to December 2022

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All Projects 1

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No Projects.
The Role of Employees in Fraud Detection: Evidence from Glassdoor Online Employee Reviews


員工在欺詐偵測中的作用：來自 Glassdoor 在線員工評論的證據 Leading


RGC - General Research Fund


Project Team (HKUST)
WANG Shiheng (Lead)
ZHENG Yue


2022 -