Donghui Wu

The Chinese University of Hong Kong

Professor

Sha Tin

N.T.

Hong Kong

http://www.bschool.cuhk.edu.hk/staff/wu-donghui/

Center for Institutions and Governance

Director

Room 1033, 10/F

Cheng Yu Tung Building, No. 12 Chak Cheung Street

Hong Kong

China

http://www.bschool.cuhk.edu.hk/centres/centre-for-institutions-and-governance/

  • The Chinese University of Hong Kong

    • Email
    • Tel: 852-3943 7836
    • Fax: 852-2603 5114

  • Center for Institutions and Governance

SCHOLARLY PAPERS

23

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12,060

SSRN CITATIONS
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192

CROSSREF CITATIONS

53

Ideas:
“  Audit teamwork; Chinese Rich List; Social ties in financial intermediaries; ...  ”

  • The Chinese University of Hong Kong

    • Email
    • Tel: 852-3943 7836
    • Fax: 852-2603 5114

  • Center for Institutions and Governance

Scholarly Papers (23)

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1.

Do Individual Auditors Affect Audit Quality? Evidence from Archival Data

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 Jul 2011 Last Revised: 19 Sep 2015
Ferdinand A. Gul, Donghui Wu and Zhifeng Yang
Monash University Sunway Campus, The Chinese University of Hong Kong and Stony Brook University
Downloads 2,108 (10,348)
Citation 82

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individual auditor, audit quality, auditor characteristics, archival research

2.

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Downloads 1,671 ( 15,033)
Citation 6

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Number of pages: 52 Posted: 06 Aug 2015 Last Revised: 17 Nov 2020
Hanwen Chen, Song Tang, Donghui Wu and Daoguang Yang
University of International Business and Economics, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong and University of International Business and Economics (UIBE)-Business School
Downloads 1,053 (29,444)
Citation 6

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Political cycle, Tax avoidance, Agency problem

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

The Accounting Review
Number of pages: 50 Posted: 18 Mar 2021
Hanwen Chen, Song Tang, Donghui Wu and Daoguang Yang
University of International Business and Economics, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong and University of International Business and Economics (UIBE)-Business School
Downloads 618 (60,679)

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Political cycle; Tax avoidance; Agency problem

3.

Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?

Number of pages: 53 Posted: 12 Nov 2016 Last Revised: 14 Nov 2016
Xianjie He, Jeffrey Pittman, Oliver M. Rui, Oliver M. Rui and Donghui Wu
Shanghai University of Finance and Economics - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, China Europe International Business School (CEIBS)affiliation not provided to SSRN and The Chinese University of Hong Kong
Downloads 1,045 (30,201)
Citation 18

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Social ties; External auditors; Audit committee

4.

Teamwork Experience and the Contagion of Audit Misbehavior

Number of pages: 54 Posted: 02 Aug 2016 Last Revised: 27 May 2021
Bingbing Hu, Lixin (Nancy) Su and Donghui Wu
Hong Kong Baptist University (HKBU), Hong Kong Polytechnic University - School of Accounting and Finance and The Chinese University of Hong Kong
Downloads 918 (36,291)
Citation 10

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audit quality, contagion, teamwork, sanction

5.

What Is the Relationship Between Audit Partner Busyness and Audit Quality?

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 05 Apr 2011 Last Revised: 11 Nov 2016
John Goodwin and Donghui Wu
Sabanci University and The Chinese University of Hong Kong
Downloads 709 (51,458)
Citation 21

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audit partner busyness, audit quality, audit effort

6.

Do School Ties between Auditors and Client Executives Influence Audit Outcomes?

Journal of Accounting & Economics (JAE), Vol. 61, No. 2-3, 2016
Number of pages: 39 Posted: 28 Jan 2014 Last Revised: 19 Sep 2015
Yuyan Guan, Lixin (Nancy) Su, Donghui Wu and Zhifeng Yang
Nanyang Business School, Nanyang Technological University, Hong Kong Polytechnic University - School of Accounting and Finance, The Chinese University of Hong Kong and Stony Brook University
Downloads 660 (56,478)
Citation 34

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School tie, social network, audit quality, audit fee

7.

Network Analysis of Audit Partner Rotation

Downloads 609 ( 62,603)
Citation 2

Network Analysis of Audit Partner Rotation

Number of pages: 51 Posted: 20 Dec 2017 Last Revised: 20 Mar 2021
Jeffrey Pittman, Lin Wang, Lin Wang and Donghui Wu
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, The Chinese University of Hong Kong (CUHK)Central University of Finance and Economics (CUFE) and The Chinese University of Hong Kong
Downloads 609 (61,981)
Citation 2

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Network; Audit partner rotation; Client retention; Information transfer

Network Analysis of Audit Partner Rotation

Contemporary Accounting Research, Forthcoming
Posted: 03 Nov 2021
Jeffrey Pittman, Lin Wang, Lin Wang and Donghui Wu
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, The Chinese University of Hong Kong (CUHK)Central University of Finance and Economics (CUFE) and The Chinese University of Hong Kong

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networks, audit partner rotation, information transfer, auditor independence, audit quality, client defections

8.

The Political Economy of Labor-Employment Decisions: Evidence from China

Management Science
Number of pages: 50 Posted: 31 May 2016 Last Revised: 11 Mar 2019
Zhaoyang Gu, Song Tang and Donghui Wu
Chinese University of Hong Kong - School of Accountancy, Shanghai University of Finance and Economics - School of Accountancy and The Chinese University of Hong Kong
Downloads 593 (64,694)

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SOEs; Political connection; Labor costs; Cost stickiness

9.

Remote Auditing and Audit Quality: Evidence from the Field

Number of pages: 52 Posted: 03 May 2022 Last Revised: 27 Jun 2022
Yige Jin, Gaoliang TIAN, Donghui Wu and Xiangang Xin
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management, The Chinese University of Hong Kong and City University of Hong Kong
Downloads 470 (86,274)

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Remote auditing, Audit quality, Information technology, Regulatory implications

10.

The Consequences of Shifting the IPO Offer Pricing Power from Securities Regulators to Market Participants in Weak Institutional Environments: Evidence from China

Journal of Corporate Finance, Forthcoming
Number of pages: 55 Posted: 05 Aug 2014 Last Revised: 09 Oct 2016
Jun Chen, Bin Ke, Donghui Wu and Zhifeng Yang
Zhejiang University, National University of Singapore, The Chinese University of Hong Kong and Stony Brook University
Downloads 455 (89,633)
Citation 5

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IPO regulation; financial reporting quality; auditor choice; IPO offer pricing

11.

Corporate Governance and the Asymmetrical Behavior of Selling, General and Administrative Costs: Further Evidence from State Antitakeover Laws

Number of pages: 41 Posted: 08 Oct 2013 Last Revised: 06 Feb 2014
Shimin Chen, Serene Xu Ni and Donghui Wu
China Europe International Business School (CEIBS), China Europe International Business School (CEIBS) and The Chinese University of Hong Kong
Downloads 410 (101,150)
Citation 2

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antitakeover laws, agency problem, corporate governance, cost stickiness

12.

Public Attention and Auditor Behavior: The Case of Hurun Rich List in China

Downloads 373 (112,640)

Public Attention and Auditor Behavior: The Case of Hurun Rich List in China

Number of pages: 52 Posted: 06 Dec 2017 Last Revised: 17 Nov 2020
Donghui Wu and Qing Ye
The Chinese University of Hong Kong and Sun Yat-sen University (SYSU)
Downloads 373 (111,816)
Citation 2

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Political cost; Conservatism; Audit opinion; Audit fee

Public Attention and Auditor Behavior: The Case of Hurun Rich List in China

Journal of Accounting Research, Volume 58, Issue 3, 2020
Posted: 02 Jul 2020
Donghui Wu and Qing Ye
The Chinese University of Hong Kong and Sun Yat-sen University (SYSU)

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political cost; conservatism; audit opinion; audit fee

13.

Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 16 Feb 2011
K. Hung Chan and Donghui Wu
Lingnan University - Department of Accountancy and The Chinese University of Hong Kong
Downloads 334 (127,303)
Citation 9

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Audit quality, Auditor independence, Quasi rents, Audit firm mergers

14.

A Tale of Two Intermediaries: Investment Banker–Auditor Social Ties and IPO Quality

Number of pages: 53 Posted: 01 Aug 2019 Last Revised: 15 Jun 2022
Xianjie He, Jeffrey Pittman, Shuwei Sun and Donghui Wu
Shanghai University of Finance and Economics - School of Accountancy, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Shanghai University of International Business and Economics - School of Accountancy and The Chinese University of Hong Kong
Downloads 293 (145,960)

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social ties, auditors, investment bankers, capital allocation

15.

When Auditors Say 'No', Does the Market Listen?

European Accounting Review
Number of pages: 58 Posted: 18 May 2014 Last Revised: 11 Mar 2019
Shimin Chen, Bingbing Hu, Donghui Wu and Ziye Zhao
China Europe International Business School (CEIBS), Hong Kong Baptist University (HKBU), The Chinese University of Hong Kong and Shanghai University of Finance and Economics
Downloads 278 (154,019)
Citation 1

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audit modifications; information content; capital market efficiency

16.

Is the Effect of Industry Expertise on Audit Pricing an Office-Level or a Partner-Level Phenomenon?

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 29 Apr 2013 Last Revised: 29 Mar 2014
John Goodwin and Donghui Wu
Sabanci University and The Chinese University of Hong Kong
Downloads 250 (171,248)
Citation 20

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Audit fee premium, Industry expertise, Engagement partner, Audit office

17.

Reputation Recognition and Audit Outcomes: Evidence from Chinese Auditors

Number of pages: 45 Posted: 18 Mar 2021 Last Revised: 03 Dec 2021
Wanfu Li, Lixin (Nancy) Su, Yu Wang and Donghui Wu
Nanjing University of Finance & Economics, Hong Kong Polytechnic University - School of Accounting and Finance, Nanjing University and The Chinese University of Hong Kong
Downloads 213 (199,392)

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reputation effect; auditors; audit quality; senior CPA titles

18.

When Is the Client King? Evidence from Affiliated-Analyst Recommendations in China’s Split-Share Reform

Downloads 206 (205,725)

When Is the Client King? Evidence from Affiliated-Analyst Recommendations in China’s Split-Share Reform

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 03 May 2019 Last Revised: 15 Jun 2019
Kam C. Chan, Xuanyu Jiang, Donghui Wu, Nianhang Xu and Hong Zeng
Western Kentucky University - Department of Accounting and Finance, Central University of Finance and Economics (CUFE), The Chinese University of Hong Kong, Renmin University of China - School of Business and Chongqing University - School of Economics and Business Admininstration
Downloads 206 (205,537)
Citation 3

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analyst recommendations; conflict of interest; split-share reform

When Is the Client King? Evidence from Affiliated-Analyst Recommendations in China’s Split-Share Reform

Contemporary Accounting Research, Forthcoming
Posted: 12 Aug 2019
Kam C. Chan, Xuanyu Jiang, Donghui Wu, Nianhang Xu and Hong Zeng
Western Kentucky University - Department of Accounting and Finance, Central University of Finance and Economics (CUFE), The Chinese University of Hong Kong, Renmin University of China - School of Business and Chongqing University - School of Economics and Business Admininstration

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analyst recommendations, conflicts of interest, financial intermediaries, split-share reform

19.

IPO-Audit Expertise, Audit Quality, and Capital Allocation Efficiency: Evidence from China

Number of pages: 51 Posted: 13 Jul 2021
Donghui Wu, Zhifeng Yang and Feiteng Ye
The Chinese University of Hong Kong, Stony Brook University and Shanghai Lixin University of Commerce
Downloads 165 (249,459)

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Auditor specialization; IPO audits; capital allocation efficiency

20.

Are All Auditors the Same? A Topic Analysis of Expanded Audit Reports

Number of pages: 54 Posted: 18 Feb 2021 Last Revised: 26 Apr 2022
Peng-Chia Chiu, Donghui Wu and Belinda Yau
The Chinese University of Hong Kong, Shenzhen, The Chinese University of Hong Kong and The Hang Seng University of Hong Kong
Downloads 149 (271,274)

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audit report; topic study; audit procedure; reporting style; KAM

21.

Network Connectedness and the Convergence of Audit Styles

Number of pages: 57 Posted: 06 May 2022
Lin Wang, Lin Wang, Donghui Wu and Yuping Zhao
The Chinese University of Hong Kong (CUHK)Central University of Finance and Economics (CUFE), The Chinese University of Hong Kong and University of Houston
Downloads 91 (384,348)

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Audit Team; Social Network; Social Learning; Audit Style; Knowledge Sharing; Audit Quality

22.

Having a Finger in the Pie: Labor Power and Corporate Payout Policy

Financial Management, Forthcoming
Number of pages: 45 Posted: 25 Apr 2018
In-Mu Haw, Bingbing Hu, Donghui Wu and Xu Zhang
Texas Christian University - M.J. Neeley School of Business, Hong Kong Baptist University (HKBU), The Chinese University of Hong Kong and University of Macau
Downloads 60 (482,915)
Citation 1

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labor power, shareholder protection, dividend payments, payout policy, rent extraction

23.

Do Higher Rankings Empower CFOs to Better Fulfill their Responsibilities? Empirical Evidence from China

Downloads 0 (850,631)

Do Higher Rankings Empower CFOs to Better Fulfill their Responsibilities? Empirical Evidence from China

Posted: 18 Oct 2016 Last Revised: 20 Oct 2016
Hanwen Chen, Siyi Liu, Hongda Ren and Donghui Wu
University of International Business and Economics, Xiamen University - Accounting Department, Tsinghua University - School of Economics & Management and The Chinese University of Hong Kong

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Chief Financial Officer; Ranking; Corporate governance

Do Higher Rankings Empower CFOs to Better Fulfill their Responsibilities? Empirical Evidence from China

Posted: 18 Oct 2016
Hanwen Chen, Siyi Liu, Hongda Ren and Donghui Wu
University of International Business and Economics, Xiamen University - Accounting Department, Tsinghua University - School of Economics & Management and The Chinese University of Hong Kong

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Chief Financial Officer; Ranking; Corporate governance

Other Papers (1)

Total Downloads: 31
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1.

Concentrated Control, Institutions, and Banking Sector: An International Study

20th Australasian Finance & Banking Conference 2007 Paper
Number of pages: 46 Posted: 24 Aug 2007
In-Mu Haw, Simon S. M. Ho, Bingbing Hu and Donghui Wu
Texas Christian University - M.J. Neeley School of Business, Hong Kong Baptist University, Hong Kong Baptist University (HKBU) and The Chinese University of Hong Kong
Downloads 31

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concentrated control, legal protection, regulation, banking