Faculty Profiles - WANG Shiheng | The Hong Kong University of Science and Technology

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

Google Scholar

PK-DKBsAAAAJ

ORCID

0000-0002-9369-275X

Scopus ID

36810679100

Research Interest Publications Projects Teaching Assignment RPG Supervision Space used

Research Interest

International accounting
Financial reporting
Contracting
Market efficiency

Publications

All Years 23 2025 0 2024 4 2023 4 2022 3 2021 0 2020 0 2019 12

2024 4

Strategically Timed Voluntary Disclosures before Conferences: Global Evidence

Wang, Jing; Wang, Shiheng
Conference paper

The Determinants and Consequences of Financial Thresholds in Credit Ratings

Huang, Hao; Ozel, Bugra; Wang, Shiheng
Conference paper

The Information Role of Employee Confidential Witnesses in Financial Misreporting Litigation

Chen, Szu-fan; Wang, Shiheng; Zheng, Yue
Conference paper

2023 4

The Usefulness of Credit Ratings for Accounting Fraud Prediction

Accounting Review, v. 98, (7), November 2023, p. 347-376
Huang, Allen Hao; Kraft, Pepa; Wang, Shiheng
Article

Strategically Timed Voluntary Disclosures before Conferences: Global Evidence

Wang, Jing; Wang, Shiheng; Zhu, Yanying
Conference paper

Strategically Timed Voluntary Disclosures before Conferences: Global Evidence

Wang, Shiheng; Zhu, Yanying
Conference paper

The Role of Employees in Fraud Detection: Evidence from Glassdoor Online Employee Reviews

Wang, Shiheng; Zheng, Yue
Conference paper

2022 3

Corporate R&D and Stock Returns: International Evidence

Journal of Financial and Quantitative Analysis, v. 57, (4), June 2022, p. 1377-1408
Hou, Kewei; Hsu, Po-Hsuan; Wang, Shiheng; Watanabe, Akiko; Xu, Yan
Article

Market power and credit rating standards: Global evidence

Journal of Accounting and Economics, v. 73, (2-3), April-May 2022, article number 101474
Hung, Ming Yi; Kraft, Pepa; Wang, Shiheng; Yu, Gwen
Article

Strategically Timed Voluntary Disclosures before Conferences: Global Evidence

Wang, Shiheng; Wang, Jing; Zhu, Yanying
Conference paper

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

Wang, Shiheng; Hung, Ming Yi; Kraft, Pepa; Gwen, Yu
Conference paper

2018 1

Credit Rating Agencies and Accounting Frauds

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

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, New York, USA : IEEE, 2013, p. 1411-1419, Article number 6566935
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

Conference paper 4

Strategically Timed Voluntary Disclosures before Conferences: Global Evidence

Wang, Jing; Wang, Shiheng

The Determinants and Consequences of Financial Thresholds in Credit Ratings

Huang, Hao; Ozel, Bugra; Wang, Shiheng

The Information Role of Employee Confidential Witnesses in Financial Misreporting Litigation

Chen, Szu-fan; Wang, Shiheng; Zheng, Yue

Article 1

The Usefulness of Credit Ratings for Accounting Fraud Prediction

Accounting Review, v. 98, (7), November 2023, p. 347-376
Huang, Allen Hao; Kraft, Pepa; Wang, Shiheng

Conference paper 3

Strategically Timed Voluntary Disclosures before Conferences: Global Evidence

Wang, Jing; Wang, Shiheng; Zhu, Yanying

Strategically Timed Voluntary Disclosures before Conferences: Global Evidence

Wang, Shiheng; Zhu, Yanying

The Role of Employees in Fraud Detection: Evidence from Glassdoor Online Employee Reviews

Wang, Shiheng; Zheng, Yue

Article 2

Corporate R&D and Stock Returns: International Evidence

Journal of Financial and Quantitative Analysis, v. 57, (4), June 2022, p. 1377-1408
Hou, Kewei; Hsu, Po-Hsuan; Wang, Shiheng; Watanabe, Akiko; Xu, Yan

Market power and credit rating standards: Global evidence

Journal of Accounting and Economics, v. 73, (2-3), April-May 2022, article number 101474
Hung, Ming Yi; Kraft, Pepa; Wang, Shiheng; Yu, Gwen

Conference paper 1

Strategically Timed Voluntary Disclosures before Conferences: Global Evidence

Wang, Shiheng; Wang, Jing; Zhu, Yanying

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

Wang, Shiheng; Hung, Ming Yi; Kraft, Pepa; Gwen, Yu

Conference paper 1

Credit Rating Agencies and Accounting Frauds

Huang, Hao; Kraft, Pepa; Wang, Shiheng

Conference paper 1

Compliance Costs and Comparability Benefits of Cross-listing: Evidence from Accounting Standard Differences and IFRS Adoption

Wang, Shiheng

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

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

Conference paper 1

Efficient 3G Budget Utilization in Mobile Participatory Sensing Applications

2013 Proceedings IEEE INFOCOM, New York, USA : IEEE, 2013, p. 1411-1419, Article number 6566935
Liu, Hengchang; Hu, Shaohan; Zheng, Wei; Xie, Zhiheng; Wang, Shiguang; Hui, Pan; Abdelzaher, Tarek

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

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.

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

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

Wang, Shiheng; Hung, Ming Yi; Kraft, Pepa; Gwen, Yu
Conference paper

2018 1

Credit Rating Agencies and Accounting Frauds

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

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, New York, USA : IEEE, 2013, p. 1411-1419, Article number 6566935
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

Teaching Assignment

2024-25 Spring 2 2024-25 Winter 0 2024-25 Fall 1 2023-24 Summer 0 2023-24 Spring 1 2023-24 Winter 0

ACCT5320	Beyond the Headlines: Financial Reporting and Valuation Issues in M&A
ACCT7730	Doctoral Seminar - Research in Financial Accounting

ACCT5170

Corporate Financial Reporting II

ACCT5320

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

No Teaching Assignments

Research Postgraduate (RPG) Supervision

From January 2022 to December 2025 (As of 22 April 2025)

All Supervisions Current RPGs Graduated RPGs

Current RPGs

Doctor of Philosophy

LI, Yifan
Accounting
CHEN, Xin
Accounting

Master of Philosophy

JIN, Songyu
Accounting
JIN, Tian
Accounting
LIU, Wenjing
Accounting
YANG, Liyuqi
Accounting

Graduated RPGs

Master of Philosophy

ZOU, Yirong
Accounting( Completed in 2022 )

Projects

From January 2023 to December 2025

All Projects 2 Leading Projects 1 Participating Projects 1

The determinants and consequence of financial thresholds in the credit rating process

信用評級過程中財務門檻的決定因素和後果 Participating

RGC - General Research Fund
Project Team (HKUST)
HUANG Allen Hao (Lead)

WANG Shiheng
2022 -
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)

HUANG Allen Hao
2022 - 2024

Research Interest

Publications

2024 4

2023 4

2022 3

2019 2

2018 1

2017 1

2016 1

2015 2

2013 1

2012 1

2011 2

2009 1

Conference paper 4

Article 1

Conference paper 3

Article 2

Conference paper 1

Article 1

Conference paper 1

Conference paper 1

Conference paper 1

Article 1

Article 2

Conference paper 1

Conference paper 1

Article 2

Conference paper 1

2019 2

2018 1

2017 1

2016 1

2015 2

2013 1

2012 1

2011 2

2009 1

Teaching Assignment

Research Postgraduate (RPG) Supervision

From January 2022 to December 2025 (As of 22 April 2025)

Current RPGs

Graduated RPGs

Projects

From January 2023 to December 2025

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