Faculty Members

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Prof. Fang ZHANG

Associate Professor
Programme Director, Master of Accountancy
Associate Programme Director, RPg
Accountancy Discipline
Department of Accountancy, Economics and Finance

fang@hkbu.edu.hk
3411 5246
WLB 605
https://orcid.org/0000-0002-2435-3148
Fang ZHANG public CV
View Scopus Profile

Professor Zhang Fang is an Associate Professor of Accounting at the School of Business, Hong Kong Baptist University. Her research interests include institutional accounting, corporate governance, and tax. 

  • Institutional accounting
  • Corporate governance
  • Tax

  • Financial Accounting
  • Management Accounting

PhD. in Accounting, Chinese University of Hong Kong 

Shift in corporate financing strategies: The impact of targeted poverty alleviation on trade credit

Zhou, J., Yang, Y.,Zhang, F.& Jiu, L.,Sept 2025,In:Pacific Basin Finance Journal.92,17 p., 102795.
Research output : Contribution to journal › Journal article › peer-review

Collateral Damage: Real Earnings Management Under Expanded Auditor Liability

Jiu, L., Lin, K., Yu, P.-H. &Zhang, F.,14 Jun 2025.
Research output : Contribution to conference › Conference paper › peer-review

All That Glitters Is Not Gold: Assessing Environmental Litigation Risk and Disclosures Through the Lens of Judicial Ideology

Zhang, F.& Gu, X.,13 Jun 2025.
Research output : Contribution to conference › Conference paper › peer-review

Riding the Wave of the National Strategy: The Effect of China’s Belt and Road Initiative on Chinese Firms’ Performance

Guo, D.,Zhang, F.& Zhao, Y.,13 Jun 2025.
Research output : Contribution to conference › Conference paper › peer-review

Business Revolution and Accounting Properties: A Study of Digital Transaction and Accounting Information Timeliness and Accuracy

Guo, D., Jiu, L. &Zhang, F.,21 Jun 2024.
Research output : Contribution to conference › Conference paper › peer-review

Shared the Customer, Shared the Style: Common Customer and Firm-pair Comparability

Yu, P.-H., Jiu, L. &Zhang, F.,21 Jun 2024.
Research output : Contribution to conference › Conference paper › peer-review

Do Auditors Respond to Corporate Tax Enforcement? Evidence from Earnings Management through Tax Expenses

Lin, K. Z., Shi, Z. &Zhang, F.,17 Dec 2023.
Research output : Contribution to conference › Conference paper › peer-review

Is Two Better Than One? - Evidence from The Two-Child Policy and Corporate Social Responsibility in China

Jiu, L., Lin, K. Z. &Zhang, F.,26 May 2023.
Research output : Contribution to conference › Conference paper › peer-review

The Unintentional Consequences of Expanded Third-party Auditor Liability: evidence from Real Activities Manipulation

Zhang, F.& Jiu, L.,Jan 2023, (In preparation).
Research output : Working paper

Taxes and Economic Rents: The Role of Political Connection in Chinese Listed Private Firms

Zhang, F.,Aug 2019.
Research output : Contribution to conference › Conference paper › peer-review

The Joint Effect of Auditing and Tax Enforcement on Earnings Management Through Tax Expense

Zhang, F.,Aug 2019.
Research output : Contribution to conference › Conference paper › peer-review

Taxes and Economic Rents: The Role of Political Connection in Chinese Listed Private Firms

Zhang, F.,May 2019.
Research output : Contribution to conference › Conference paper › peer-review

Do Political Connections Weaken Tax Enforcement Effectiveness?

Lin, K. Z., Mills, L. F.,ZHANG, F.& Li, Y.,1 Dec 2018,In:Contemporary Accounting Research.35,4,p. 1941-197232 p.
Research output : Contribution to journal › Journal article › peer-review

Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China

Lin, K. Z., Cheng, S. &Zhang, F.,Dec 2017,In:International Journal of Accounting.52,4,p. 303-31816 p.
Research output : Contribution to journal › Journal article › peer-review

The Value of Political Ties Versus Market Credibility: Evidence from Corporate Scandals in China

Hung, M., Wong, T. J. &Zhang, F.,1 Dec 2015,In:Contemporary Accounting Research.32,4,p. 1641-167535 p.
Research output : Contribution to journal › Journal article › peer-review

Public versus private firm responses to the tax rate reduction in China

Lin, K. Z., Mills, L. F. &Zhang, F.,2014,In:Journal of the American Taxation Association.36,1,p. 137-16327 p.
Research output : Contribution to journal › Journal article › peer-review

The value of relationship-based and market-based contracting: Evidence from corporate scandals in China

Zhang, F., Hung, M. & Wong, T. J.,May 2012.
Research output : Contribution to conference › Conference paper

On the Association between Changes in Corporate Ownership and Changes in Auditor Quality in a Transitional Economy

Chan, K. H., Lin, K. Z. &ZHANG, F.,Mar 2007,In:Journal of International Accounting Research.6,1,p. 19-3618.
Research output : Contribution to journal › Journal article › peer-review

Digital Transaction and Sustainable Development of Accounting Standard - Evidence from Online Sales and Accounting Information Properties

Zhang, F., 2022
Grant: RC-FNRA-IG/21-22/BUS/01

Is two better than one? – Evidence from the two-child policy and corporate social responsibility in China

Zhang, F., 2019
Grant: GOV-RGC

Taxes and Economic Rents: The Role of Political Connection in Chinese Listed Private Firms

Zhang, F., 2014
Grant: GOV-RGC.

  • The Economist, August 20, 2011. Paper profiled: “The Value of Relationship-based and Market-based contracting: Evidence from Corporate Scandals in China,” with Mingyi Hung and T.J. Wong.