Faculty Members

7 7
Prof. Gaoguang ZHOU

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

stephenzhou@hkbu.edu.hk
3411 7571
WLB 914
https://orcid.org/0000-0003-2298-4226
Gaoguang ZHOU public CV
View Scopus Profile

Professor Zhou got his Ph.D. from the Hong Kong Polytechnic University. His research areas are auditing, corporate social responsibility (CSR) and corporate governance. He has several publications, including Journal of International Business Studies, Journal of Accounting and Economics, Management Science, Journal of Accounting, Auditing and Finance, Auditing: A Journal of Practice and Theory, Journal of Corporate Finance,Journal of Banking and Finance, Journal of Business Research, and so on. He published his co-authored book on Business Sustainability in Asia in 2019.

Auditing, Corporate Governance, Corporate Social Responsibility

Corporate Governance, Cost and Management Accounting

Ph.D. , MSC, Hong Kong Polytechnic University

Green Bonds: A Governance Perspective

Zhou, G.,Jan 2026,Raising Finance: From Traditional to New Forms of Entrepreneurial Finance.Cumming, D., Hoque, H. & Kashefi-Pour, E. (eds.). London:World Scientific Publishing,p. 591-63545 p.(Transformations in Banking, Finance and Regulation; vol. 18).
Research output : Chapter in book/report/conference proceeding › Chapter › peer-review

Takeover Threats and Mandatory Disclosure Avoidance: Evidence from Contract Redactions

Bao, D., Su, L. N.,Zhao, C. X.&Zhou, G. S.,1 Oct 2025, (E-pub ahead of print)In:Management Science.24 p.
Research output : Contribution to journal › Journal article › peer-review

Corporate Social Responsibility (CSR) and Firm Value: International Evidence on the Role of CSR Assurance

Choi, A., Jin, L., Rezaee, Z. &Zhou, G.,Oct 2025,In:Journal of International Financial Management and Accounting.36,3,p. 502-53635 p.
Research output : Contribution to journal › Journal article › peer-review

Female entrepreneurs and international entry mode choice: Evidence from entrepreneurial firms in China

Kim, J., Kim, Y. A.,Wei, L. Q.&Zhou, G.,Aug 2025,In:Journal of World Business.60,5,16 p., 101650.
Research output : Contribution to journal › Journal article › peer-review

Societal Trust and Modified Audit Opinions: International Evidence

Rezaee, Z., Yang, D.,Zhou, G., Zhou, J. & Zhu, X.,1 Jul 2025,In:Journal of International Accounting Research.24,2,p. 101-13030 p.
Research output : Contribution to journal › Journal article › peer-review

Say-on-Pay Laws and Financial Reporting Quality Around the World: Evidence from a Natural Experiment

He, C., Shi, H.,Zhou, G.& Zhu, X.,1 Mar 2025,In:Journal of International Accounting Research.24,1,p. 47-7024 p.
Research output : Contribution to journal › Journal article › peer-review

Cross-border cooperation and tax avoidance of U.S. cross-listed firms

Yang, D.,Zhou, G.& Zhu, X.,Feb 2025,In:Journal of International Financial Management and Accounting.36,1,p. 144-18340 p.
Research output : Contribution to journal › Journal article › peer-review

Dance with wolves: firm-level political risk and mergers and acquisitions

Chen, X., Shi, H.,Zhou, G.& Zhu, X.,Aug 2024,In:Review of Quantitative Finance and Accounting.63,2,p. 715–75238 p.
Research output : Contribution to journal › Journal article › peer-review

The Impact of the Top Management Team’s Gender Diversity on Target Choice Regarding CSP

Kim, Y. A., Kim, J.,Wei, L.&Zhou, G.,1 Aug 2024,Academy of Management Proceedings 2024.Taneja, S. (ed.).Academy of Management, (Academy of Management Proceedings; vol. 2024, no. 1).
Research output : Chapter in book/report/conference proceeding › Conference proceeding › peer-review

The Impact of the Top Management Team’s Gender Diversity on Target Choice Regarding Corporate-Social-Responsibility Performance

Kim, J., Kim, Y. A.,Wei, L.&Zhou, G.,5 Jul 2024.
Research output : Contribution to conference › Conference paper › peer-review

Internal governance and corporate social responsibility performance

Chen, W. T.,Zhang, J. J.&Zhou, G.,Jul 2024,In:Journal of Business Finance and Accounting.51,7-8,p. 2201-223838 p.
Research output : Contribution to journal › Journal article › peer-review

Corporate Social Irresponsibility and the Occurrence of Data Breaches: A Stakeholder Management Perspective

Rezaee, Z.,Zhou, G.& Bu, L. L.,Jun 2024,In:International Journal of Accounting Information Systems.53,20 p., 100677.
Research output : Contribution to journal › Journal article › peer-review

Cultural tightness and financial reporting behavior around the world

Choi, A., Jia, J.,Song, B. Y.&Zhou, G.,May 2024,In:Journal of Business Research.178,17 p., 114656.
Research output : Contribution to journal › Journal article › peer-review

Board Gender Diversity and Accounting Conservatism

Srinidhi, B., Tsui, J. &Zhou, G. S.,Jan 2024,Why Diversity, Equity, and Inclusion Matter: Challenges and Solutions.Srinidhi, B. (ed.). Singapore:World Scientific Publishing Co.,p. 311-34030 p.
Research output : Chapter in book/report/conference proceeding › Chapter › peer-review

National Culture and Diversity, Equity, and Inclusion

Tsui, J. &Zhou, G. S.,Jan 2024,Why Diversity, Equity, and Inclusion Matter: Challenges and Solutions.Singapore:World Scientific Publishing Co.,p. 117-13721 p.
Research output : Chapter in book/report/conference proceeding › Chapter › peer-review

Tournament Incentives and Corporate Social Responsibility Performance

Zhao, X.,Zhou, G.& Rezaee, Z.,Oct 2023,In:Journal of Accounting, Auditing and Finance.38,4,p. 934-96330 p.
Research output : Contribution to journal › Journal article › peer-review

Internal Information Quality and Corporate Employment Decisions

Choi, A., Lee, W. J., Lee, Y. G. &Zhou, G.,Sept 2023,In:Australian Accounting Review.33,3,p. 262-28322 p.
Research output : Contribution to journal › Journal article › peer-review

Public governance and tunneling: evidence from a quasi-experiment in China

Ma, X., Wang, W.,Zhou, G.& Chen, J.,20 Feb 2023,In:China Accounting and Finance Review.25,1,p. 1-2222 p.
Research output : Contribution to journal › Journal article › peer-review

Pro-Labor Institutions and Corporate Employment Efficiency

Jung, B., Kang, T., Lee, W. J. &Zhou, G.,Jul 2022,In:Journal of Accounting, Auditing and Finance.37,3,p. 547-56115 p.
Research output : Contribution to journal › Journal article › peer-review

Insider ownership and stock price crash risk around the globe

Hu, G., Liu, Y., Wang, J. W.,Zhou, G.& Zhu, X.,Apr 2022,In:Pacific Basin Finance Journal.72, 101714.
Research output : Contribution to journal › Journal article › peer-review

Good for managers, bad for shareholders? The effects of lone-insider boards on excessive corporate social responsibility

Zhou, G.,Feb 2022,In:Journal of Business Research.140,p. 370-38314 p.
Research output : Contribution to journal › Journal article › peer-review

Talented inside directors and corporate social responsibility: A tale of two roles

Bu, L., Chan, K. C., Choi, A. &Zhou, G.,Oct 2021,In:Journal of Corporate Finance.70,21 p., 102044.
Research output : Contribution to journal › Journal article › peer-review

Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China

Shi, H., Wen, W.,Zhou, G.& Zhu, X.,Sept 2021,In:Accounting Horizons.35,3,p. 187-21529 p.
Research output : Contribution to journal › Journal article › peer-review

Client Importance and Auditor Independence across the Globe: The Effects of Social Trust

Rezaee, Z.,ZHOU, G., Zhou, J. J. & Zhu, X. K.,Aug 2021.
Research output : Contribution to conference › Conference paper › peer-review

Cultural Tightness and Earnings Management around the World

Choi, A. &Zhou, G.,Aug 2021.
Research output : Contribution to conference › Conference paper › peer-review

Do female directors enhance R&D performance?

Chen, R., Tong, J. Y., Zhang, F. &Zhou, G.,Jul 2021,In:International Review of Economics and Finance.74,p. 253-27523 p.
Research output : Contribution to journal › Journal article › peer-review

CSR reporting and firm value: International evidence on management discussion and analysis

Li, X., Tsang, A., Zeng, S. &Zhou, G.,Jun 2021,In:China Accounting and Finance Review.23,2,p. 102-14544 p.
Research output : Contribution to journal › Journal article › peer-review

Cultural Tightness and Earnings Management around the World

Choi, A., Jia, J.,Song, B. Y.&Zhou, G.,Jun 2021.
Research output : Contribution to conference › Conference paper › peer-review

Internal information flows and hiring decisions: evidence from internal control disclosures

Choi, A., Lee, W.-J. &Zhou, S.,May 2021.
Research output : Contribution to conference › Conference paper › peer-review

Cultural Tightness and Earnings Management around the World

Choi, A., Jia, J.,Song, B. Y.&Zhou, S. G.,May 2021.
Research output : Contribution to conference › Conference paper › peer-review

Audit profession development and bank loan contracting

Ge, W., Kang, T.,Song, B. Y.&Zhou, G.,May 2021,In:Auditing: A Journal of Practice & Theory.40,2,p. 85-10521 p.
Research output : Contribution to journal › Journal article › peer-review

Remanufacturing in a competitive market: A closed-loop supply chain in a Stackelberg game framework

Tang, S., Wang, W. &Zhou, G.,15 Dec 2020,In:Expert Systems with Applications.161,14 p., 113655.
Research output : Contribution to journal › Journal article › peer-review

Can internal audit functions improve firm operational efficiency? Evidence from China

Chen, Y., Lin, B., Lu, L. &Zhou, G.,19 Oct 2020,In:Managerial Auditing Journal.35,8,p. 1167-118822 p.
Research output : Contribution to journal › Journal article › peer-review

PCAOB international inspections and Merger and Acquisition outcomes

Kim, Y., (Nancy) Su, L.,Zhou, G.& (Kevin) Zhu, X.,Aug 2020,In:Journal of Accounting and Economics.70,1,30 p., 101318.
Research output : Contribution to journal › Journal article › peer-review

Progress of and Obstacles to IFRS Implementation in an Emerging Economy: Auditors’ Perspective

Cai, M., Chen, T. T. Y. &Zhou, G.,Mar 2020,In:China Accounting and Finance Review.22,1,p. 1-3030 p.
Research output : Contribution to journal › Journal article › peer-review

Internal Information Flows and Hiring Decisions: Evidence from Internal Control Disclosures

Choi, A., Lee, W. J. &Zhou, G.,14 Dec 2019.
Research output : Contribution to conference › Conference paper › peer-review

CEOs under Fire: The Effect of Competition from Talented Inside Directors on Corporate Social Responsibility

Bu, L., Choi, A. &Zhuo, G.,5 Dec 2019.
Research output : Contribution to conference › Conference paper › peer-review

CEO tenure and corporate social responsibility performance

Chen, W.,Zhou, G.& Zhu, X.,Feb 2019,In:Journal of Business Research.95,p. 292-30211 p.
Research output : Contribution to journal › Journal article › peer-review

Business sustainability in Asia: Compliance, performance, and integrated reporting and assurance

Rezaee, Z., Tsui, J., Cheng, P. &Zhou, G.,Jan 2019,Wiley.417 p.
Research output : Book/Report › Book or report › peer-review

PCAOB International Inspections and Merger and Acquisition Outcomes

Su, L. N., Kim, Y.,Zhou, G. S.& Zhu, X. K.,23 Jul 2018.
Research output : Contribution to conference › Conference paper › peer-review

Secrecy Culture and Audit Opinion: Some International Evidence

Chen, T. T. Y., Zhang, F. F. &Zhou, G. S.,Oct 2017,In:Journal of International Financial Management and Accounting.28,3,p. 274-30734 p.
Research output : Contribution to journal › Journal article › peer-review

Audit Profession Development and Bank Loan Pricing

Ge, W., Kang, T.,Song, B. Y.&Zhou, G.,Aug 2017.
Research output : Contribution to conference › Conference paper › peer-review

National culture and the cost of debt

Chui, A. C. W., Kwok, C. C. Y. &Stephen Zhou, G.,1 Aug 2016,In:Journal of Banking and Finance.69,p. 1-1919 p.
Research output : Contribution to journal › Journal article › peer-review

Auditor tenure and stock price idiosyncratic volatility: The moderating role of industry specialization

Su, L. N., Zhao, X. R. &Zhou, G. S.,May 2016,In:Auditing: A Journal of Practice & Theory.35,2,p. 147-16620 p.
Research output : Contribution to journal › Journal article › peer-review

Monitor objectivity with important clients: Evidence from auditor opinions around the world

Fung, S. Y. K.,Zhou, G. S.& Zhu, X. K.,1 Apr 2016,In:Journal of International Business Studies.47,3,p. 263-29432 p.
Research output : Contribution to journal › Journal article › peer-review

Big N Auditors and Earnings Response Coefficients – A Comparison Study between the US and China

Du, J. &Zhou, G.,12 Jul 2014,In:China Accounting and Finance Review.16,2,p. 183-20119 p., 14.
Research output : Contribution to journal › Journal article › peer-review

Do customers respond to the disclosure of internal control weakness?

Su, L. N., Zhao, X. R. &Zhou, G.,Jul 2014,In:Journal of Business Research.67,7,p. 1508-151811 p.
Research output : Contribution to journal › Journal article › peer-review

Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the World

Gul, F. A.,Zhou, G.& Zhu, X.,Aug 2013,In:Auditing: A Journal of Practice & Theory.32,3,p. 1–3030 p.
Research output : Contribution to journal › Journal article › peer-review

Client Importance and Auditor Independence: The Effect of the Asian Financial Crisis

Zhou, G.& Zhu, X.,Dec 2012,In:Australian Accounting Review.22,4,p. 371-38313 p.
Research output : Contribution to journal › Journal article › peer-review

Best Paper Award

BU, L. (Recipient) &ZHOU, G.(Recipient),2019
Prize : Award

Associate Editor, Asia-Pacific Journal of Accounting & Economics

Editorial board member, Journal of Business Research