RSA
Research School of Accounting
Corporate disclosure; Corporate information intermediaries (news media and financial analysts); Corporate regulation; Corporate accountability; Emerging and international financial markets.
Tracy Wang is an Associate Professor of Accounting and Convenor of Master of Commerce (Advanced). Tracy has broad research interests in the areas of corporate governance, corporate information intermediaries, and financial and non-financial reporting and regulations. Her research appeared in top-ranked journals including Contemporary Accounting Research, Review of Accounting Studies, Journal of International Business Studies, Organization Science, Journal of Corporate Finance, European Accounting Review, Journal of Business Finance & Accounting, British Accounting Review, among many others. Her research has been featured in Institutional Investor. Tracy is Deputy Editor at Accounting & Finance, and Guest Editor of The International Journal of Accounting Special Issue on ESG: Accounting and Reporting. She is the founder and chair of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) ESG Special Interest Group, and serves as a mentor and judge for the Kellogg-Morgan Stanley Sustainable Investing Challenge.
Tracy has supervised over 30 research students and has been instrumental in helping her students successfully transition to careers in academia and industry. Her significant contribution to research supervision and training was recognised by the awarding of 2022 College of Business and Economics Price for Excellence in Research Training.
Tracy is an ANU Academic Board member elected from the ANU College of Business & Economics. In this capacity, she actively engages with colleagues and university executives to ensure high standards in education and research, and to advance the university's academic mission. Her commitment to the ANU Network for Early Career Teachers, Academics, and Researchers (NECTAR) as Co-chair showcases her dedication to supporting early and mid-career academics.
Research publications
Recent Media Interview
"Institutional Investors Can Push Companies to Think Long Term — Or Not", Interviewed by Jessica Hamlin, Institutional Investor, 29 April, 2022. https://www.institutionalinvestor.com/article/b1xtj6vfbdgqbt/Institutional-Investors-Can-Push-Companies-to-Think-Long-Term-Or-Not
Recent Refereed Journal Publications
** indicating the co-author is my previous or current PhD student
*** indicating the co-author was my previous honours/masters student
Wang, K.T., Cui, L., Zhu, N.Z.**, & Sun, A.*** 2024. Board gender diversity reforms around the world: The impact on corporate innovation. Organization Science, In press (ABDC: A*, FT50, UTD24, Impact Factor 4.9). |
Tsang, A., Wang, K.T.., & Zhu, N.Z.** 2024. Product market bonding and cross-listings: Evidence from global competition law reforms. Journal of International Business Studies (ABDC A*, FT50, UTD24; Impact Factor 8.6), https://link.springer.com/article/10.1057/s41267-024-00740-4 |
Tsang, A., Wang, K.T., & Zhu, N.Z.** 2024. Foreign media slant, foreign investors, and informativeness of earnings. Review of Accounting Studies, In press. https://link.springer.com/article/10.1007/s11142-023-09813-5 (ABDC: A*, Impact Factor: 4.8).
|
Zhu, N.Z.**, & Wang, T. 2024. The impact of loosening regulatory requirements on firm innovation: Evidence from SEC Rule 12h-6. British Accounting Review. In press. Available online 20 June 2024, 101434. https://doi.org/10.1016/j.bar.2024.101434 (ABDC: A*, Impact Factor: 5.5).
|
Wang, K.T., Luo, G.** & Liu, S.** 2024. The Impact of exogenous changes in analyst coverage on firm innovation: Evidence from natural experiments. Abacus, In press (ABDC: A, Impact Factor: 2.5). |
Liu, S.**, Wang, K.T., & Walpola, S. & Zhu, N.Z.** 2024. CSR contracting and stock price crash risk: International evidence. Journal of International Financial Markets, Institutions and Money, 93, 101999 (ABDC: A, Impact Factor: 5.4). |
Wang, K.T., Luo, G.** & Zhu, N.Z.** 2024. Does news media affect firm innovation in emerging markets? Evidence from China. Abacus, In press (ABDC: A, Impact Factor: 2.5). https://doi.org/10.1111/abac.12322 |
Liu, S.**, Wang, K.T., & Wu, Y.** 2024. Corporate governance reforms and analyst forecast accuracy: International evidence. Abacus, 60(2), 272-304 (ABDC: A, Impact Factor: 2.5). |
Tian, G., Wang, K.T., & Wu, Y.** 2023. Does the market value the green credit performance of banks? Evidence from bank loan announcements, British Accounting Review, In press. https://doi.org/10.1016/j.bar.2023.101282 (ABDC: A*, Impact Factor: 5.5). SSRN Top Ten Download List. |
Ho, K.-Y, Wang, K.T., & Wang, W. W. 2023. A novel approach to portfolio selection using news volume and sentiment?” International Review of Finance, 23(4), 903-917(ABDC: A, Impact Factor: 1.8). |
Liu, S.**, Wang, K.T., & Walpola, S. 2023. Female board representation and the adoption of corporate social responsibility criteria in executive compensation contracts: International evidence, Journal of International Financial Markets, Institutions & Money, 82, 101685 (ABDC: A, Impact Factor: 5.4). |
Wang, K.T., Zhu, N.Z.**. 2023. Conditional mandates on management earnings forecasts: The impact on the cost of debt. Abacus, 59(4), 901-953 (ABDC: A, Impact Factor: 2.5). |
Luo, G.**, Wang, K.T., & Wu, Y.** 2023. Does the market reward meeting or beating analyst earnings forecasts? Empirical evidence from China. China Accounting and Finance Review, 25(2), 184-219 (ABDC: A, Impact Factor: **). SSRN Top Ten Download List. |
Wang, K.T., & Wu, Y.** 2023 Corporate social responsibility reporting and investment: Evidence from mergers and acquisitions. Journal of Business Finance & Accounting, in press. https://doi.org/10.1111/jbfa.12768 (ABDC: A*, Impact Factor: 2.2). |
Ryou, J. W., Tsang, A., Wang, K.T. 2022. Product market competition and voluntary corporate social responsibility disclosures. Contemporary Accounting Research, 39(2), 1215-1259 (ABDC: A*, FT50, Impact Factor: 3.2).
|
Liao, C.H., Tsang, A., Wang, K.T., & Zhu, N.Z.** 2022. Corporate governance reforms and cross-listings: International evidence. Contemporary Accounting Research, 39(1), 537-576 (ABDC: A*, FT50, Impact Factor: 3.2).
|
Wang, K.T., Liu, Y.***, & Wang, W.W. 2022, Government control, regulatory enforcement actions, and the cost of equity. European Accounting Review, 31(2), 449-493 (ABDC: A*, Impact Factor: 2.845). |
Wilson, M., Wang, K.T., Wu, Y.**, & Lou, A.*** 2022. Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China. Journal of Contemporary Accounting and Economics, 18(3), 100330 (ABDC: A, Impact Factor: 2.9). SSRN Top Ten Download List. |
Wang, K.T., & Sun, A.*** 2022. Institutional ownership stability and corporate social performance. Finance Research Letters, 47, 102861 (ABDC: A, Impact Factor: 7.4).
|
Wang, K.T., & Shailer, G. 2022. Multiple performance criteria for government-controlled corporations. International Review of Economics and Finance. 79, 75-96 (ABDC: A, Impact Factor: 4.8). |
Tsang, A., Wang, K.T., Zhu, N.Z.**, & Li, Y. 2022. The Economic Consequences of Hosting the Olympic Games: International Evidence from Cross-Listings. Journal of International Accounting Research, 21(1): 101–129 (ABDC: A, Impact Factor: 2.344).
|
Zhu, N.Z.**, Wang, K.T., & Wilson, M. 2022. The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties. Abacus. 58(3), 479-522 (ABDC: A, Impact Factor: 2.5). |
Wang, K.T., Luo, G.**, & Yu, L. 2022. Analysts’ Foreign Ancestral Origins and Firms’ Information Environment. China Accounting and Finance Review, 24(1), 106-140 (ABDC: A) SSRN Top Ten Download List. |
Li, S., Quan Y., Tian, G.G., Wang, K.T., & Wu, H. 2022 (First online 2 January 2021), Academy fellow independent directors and innovation, Asia Pacific Journal of Management, 39, 103–148 (ABDC: A, Impact Factor: 4.9). |
Wang, K.T., Wu, Y.**, Sun, A.***. 2021. Acquisitions and the cost of debt: Evidence from China. International Review of Financial Analysis, 78, 101925 (ABDC: A, Impact Factor: 7.5). |
Wang, K.T., Liu, S.** & Wu, Y.** 2021. Corporate social activities and stock price crash risk in the banking industry: International evidence. Journal of International Financial Markets, Institutions, and Money, 74, 101416 (ABDC: A, Impact Factor: 5.4). |
Wang, K.T., Kartika, F.***, Wang, W.W., & Luo, G.** 2021. Corporate social responsibility, investor protection, and the cost of equity: Evidence from East Asia, Emerging Markets Review, 47, 100801(ABDC: A, Impact Factor: 5.6). |
Wang, K.T., Wu, Y.**, & Ho, K.-Y 2021. Internal control reporting and cost of bond financing: Evidence from China. International Review of Economics and Finance, 76, 1323-1346 (ABDC: A, Impact Factor: 4.8). |
Wang, K. T. & Shailer, G. 2018. Does ownership identity matter? A meta-analysis of research on firm financial performance in relation to government versus private ownership, Abacus 54 (1), 1-35 (ABDC: A, Impact Factor: 2.5). |
Wang, K. T. & Shailer, G. 2017. Family ownership and financial performance relations in emerging markets, International Review of Economics and Finance 51, 82-98 (ABDC: A, Impact Factor: 4.8). |
Wang, K. T. & Wang, W. W. 2016. Competition in the stock market with asymmetric information, Economic Modelling 61, 40-49 (ABDC: A, Impact Factor: 4.2). |
Wang, K. T. & Li, D.*** 2016. Market reactions to the first-time disclosure of corporate social responsibility reports: Evidence from China, Journal of Business Ethics 138 (4), 661–682 (ABDC: A, FT50, Impact Factor: 5.9). |
Shailer, G. & Wang, K. 2015, Government ownership and the cost of debt for Chinese listed corporations, Emerging Markets Review 22, 1-17 (ABDC: A, Impact Factor: 5.6). |
Wang, K. & Shailer, G. 2015. Ownership concentration and firm performance in emerging markets: A meta-analysis, Journal of Economic Surveys 29 (2), 199–229 (ABDC: A, Impact Factor: 5.9). |
Selected Refereed Conference Papers
** indicating the co-author is my previous or current PhD student *** indicating the co-author is my previous honours/master student All papers are presented by me expect for those indicated as ꬸ and ꬸꬸ. ꬸ = coauthor presentation |
|
ꬸꬸ = PhD student presentation |
|
1. |
Liu, S.**, Wang, K.T., & Walpola, S. & Zhu, N.Z.** 2024. CSR contracting and stock price crash risk: International evidence. 2024 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, 30 June - 2 July, Auckland, New Zealand. ꬸꬸ |
2. |
Wang, K.T., Zhu, N.Z.**, Wu, Y. F.*** 2024 The Impact of Enforcement Actions on Corporate Disclosure Policies. World Finance Conference, July 30th - August 2nd, 2024, Cyprus. |
3. |
Zhu, N.Z.** & Wang, K.T. 2023. The impact of loosening regulatory requirements on firm innovation: Evidence from SEC Rule 12h-6. Zhu, N.Z. The 2023 AFAANZ Annual Conference, 2-4 July, Gold Coast, Australia. The 3rd Swiss Accounting Research Alpine Camp, 9-10 February 2023, Crans-Montana, Switzerland. |
4. |
Zhu, N.Z.**, Wu, Y.** & Wang, K.T. 2022. The impact of corporate takeover activities on analyst optimism: Evidence from international mergers and acquisitions laws. 2022 International Consortium for Values-Based Governance (ICVG) at the Centre for Global Business (CGB): Governance in its institutional context, December 15-16, 2022, Melbourne, Australia |
5. |
Wang, K.T., Zhu, N.Z.**, Wu, Y. F.*** 2022 The Impact of Enforcement Actions on Corporate Disclosure Policies. The 3rd Boca Corporate Finance and Governance Conference 2022, December 10-11, 2022, Florida Atlantic University, Boca Raton, Florida, US. |
6. |
Zhu, N.Z.** & Wang, K.T. 2022. The impact of loosening regulatory requirements on firm innovation: Evidence from SEC Rule 12h-6. Zhu, N.Z. The 4th Global Chinese Accounting Association (GCAA) Summit 2022 & British Accounting Review Special Issue Conference. Best paper award (single award). |
7. |
Liu, S.**, Wang, K.T. & Wu, Y.** 2022. Corporate governance reforms and analyst forecast accuracy: International evidence. World Finance Conference, Turin, Italy, August 1-3, 2022. |
8. |
Wang, K.T., Liu, S.** & Wu, Y.** 2021. Corporate social activities and stock price crash risk in the banking industry: International evidence. World Finance & Banking Symposium 2021, December 17-18, 2021, Budapest, Hungary. (The paper was presented at a virtual session due to COVID-19 travel restrictions) |
9. |
Wang, K. T., Liu, S.**, & Yue, W.** 2020, Corporate social responsibility and stock price crash risk in the banking industry: International evidence. The 2nd UT PhD Symposium, McCombs School of Business, University of Texas, 11-12, August 2021(Virtual conference due to COVID-19)ꬸꬸ; The 2020 Cross Country Perspective in Finance (CCPF) Conference (Special Theme of the Journal of International Financial Markets, Institutions, and Money), August 20-22, 2020 (Virtual conference due to COVID-19).ꬸꬸ |
10. |
Wang, K. T., Luo, G.** & Liu, S.** 2020, Analyst coverage, board independence and firm innovation, Abacus 2020 Special Issue Conference on Accounting, Auditing and Corporate Governance in China, June 6-7, 2020. Conference organizations: Abacus, Peking University, and Cardiff University (Virtual conference due to COVID-19).ꬸꬸ |
11. |
Tsang, A., Wang, K. T., Wu, Y.** & Lee, J.*** 2020, Non-financial corporate social responsibility reporting and firm value: International evidence on the role of financial analysts. The 22nd annual Australian Summer Accounting Conference, University of Technology Sydney, 6-7 February 2020, Sydney Australia.
|
12. |
Liu, S.**, Tsang, A. & Wang, K.T. 2019. The adoption of corporate social responsibility criteria in executive compensation and firm innovation: International evidence. Hawai'i Accounting Research Conference 2020, January 3-5, 2020, University of Hawai’i at Hilo, Hawai’i., US.ꬸꬸ |
13. |
Wang, K. T. & Shailer, G. 2019, Multiple performance criteria for government-controlled corporations, China Special Issue Conference of International Review of Economics and Finance: The Sixth International Conference on The Chinese Economy: Past, Present and Future, Tsinghua University, Beijing, December 21, 2019. |
14. |
Zhu, N. Z.**, Wang, K. T. & Wilson, M. 2019, The effect of conditional management earnings forecast mandates on voluntary disclosure and analyst forecast properties. Accounting and Business Research (ABR) and China Journal of Accounting Research (CJAR) Joint Conference, 16-17 November 2019, Sun Yat-sen University, Guangzhou, China.
|
15. |
Wang, K. T., Kartika, F.*** & Wang, W. 2019. Corporate social responsibility, investor protection, and the cost of equity: Evidence from East Asia, The 2019 International Accounting and Finance Conference (IAFC) and Special Issue of Emerging Markets Review (EMR), The Chongqing Technology and Business University, 17-18 December, 2019, Chongqing, China.
|
16. |
Wang, K.T. & Wu, Y.** Acquisitions and the cost of debt financing. 2019. The 3rd Sydney Banking and Financial Stability Conference, 13-14 December 2019, The University of Sydney Business School, Sydney, Australia; Finance in the Changing Global Environment, 13-15 December, Tianjin University, Tianjin, China. |
17. |
Tsang, A., Wang, K. T. & Zhu, N. Z.** 2019. Corporate Governance Reforms around the World: The Impact on Firm Innovation. 2019 London Business School Accounting Symposium, 20-21 June 2019, London, U.K.
|
18. |
Wang, K.T., Wu, Y.** & Ho, K.-Y. 2018. Internal control reporting and cost of debt. The Fifth International Conference on The Chinese Economy: Past, Present and Future, Tsinghua University, December 22, 2018 Beijing, P.R.China. |
19. |
Wang, K.T. & Wu, Y.** 2018. Corporate Social Responsibility Reporting and Investment: Evidence from Acquisitions. 42nd European Accounting Association Annual congress 2018, 30 May - 1 June 2018, Milan, Italy.ꬸꬸ |
20. |
Wang, K. T. & Zhu, Z. N.** 2018. Management earnings forecasts and corporate bond financing of Chinese listed firms. 42nd European Accounting Association Annual congress 2018, 30 May-1 June 2018, Milan, Italy. |
21. |
Zhu, Z. N.**, Wang, K. T. & Wilson, M. 2018. Conditional management earnings forecast mandates and corporate information environment. 42nd European Accounting Association Annual congress 2018, 30 May-1 June 2018, Milan, Italy.ꬸꬸ |
22. |
Ryou, J. W., Tsang, A. & Wang, K.T. 2018. Competition and corporate social responsibility reporting. The American Accounting Association Annual Meeting 2018, August 4-8, 2018. Washington, DC, US;* Temple University 100th Anniversary Accounting Conference, 9-10 Aug 2018, Fox School of Business, Temple University, Philadelphia, PA, US;* Hawai'i Accounting Research Conference 2019, January 3-5 2019, University of Hawai’i at Hilo, Hawai’i., US;* 2019 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 7-9 July 2019, Brisbane, Australia. |
23. |
Luo, G.** & Wang, K. T. 2017. Meeting or beating analyst forecasts in China: Stock market responses and managerial actions. The Chinese Economists Society Annual Conference 2017, 10-11 June, Nanjing, China.ꬸꬸ |
24. |
Wang, K. T., Kartika, F.*** & Wang, W. 2016, Corporate social responsibility, investor protection, and the cost of equity: Evidence from East Asia, 2016 Annual Conference of Accounting and Finance Association of Australia and New Zealand (AFAANZ), 3-5 July 2016, Jupiters Hotel, Gold Coast, Queensland, Australia. |
25. |
Wang, K. T.., Liu, Y.*** & Wang, W. 2015, Government control, regulatory enforcement actions, and the cost of equity, The 2015 International Journal of Accounting Symposium, 4-7 June 2015, Xiamen University, Xiamen, China. 2016 American Accounting Association (AAA) Annual Meeting. Previous title was Government ownership, financial fraud detection, and the cost of equity.ꬸ |
26. |
Ho, K.-Y. & Wang, K., Wang, W. 2014, PMI, foreign trade and economic growth in China. 2014 Asia-Pacific Business Conference, 27-29 November 2014, Perth, Australia.ꬸ |
27. |
Wilson, M., Wang, K. & Lau, A*** 2014, Insiders' promises and earnings management: Evidence from China's split share reform, The Chinese Economists Society Annual Conference 2014, 14-15 June, Guangzhou, China. |
28. |
Wang, K. & Shailer, G. 2014, Family ownership concentration and financial performance relations in emerging markets, Family Business Academic Conference, 2-3 April 2014, National University of Singapore, Singapore. |
29. |
Wang, K. & Li, D.*** 2014, Market reactions to the first-time disclosure of corporate social responsibility reports: Evidence from China, Journal of Business Ethics Special Issue Conference on Business Ethics in Greater China: Past, Present and Future, 19-20 May 2014, Tibet, China. 2014 American Accounting Association (AAA) Annual Meeting. |
30. |
Wang, K. & Shailer, G. 2014, Market expectations of propping using within-group acquisitions, The 2014 Financial Markets & Corporate Governance Conference, 23-24 April 2014, Brisbane, Australia. |
31. |
Wang, K. 2013, Meta-analysis of audit tenure and audit quality, 2013 The 11th Annual Australian National Centre for Audit and Assurance Research (ANCAAR) Audit Research Forum, 6-7 December 2013, The Australian National University, Australia. |
32. |
Wang, K. & Shailer, G. 2013, Meta-analyses of ownership identity and corporate performance in Emerging Markets, 17-19 December, The 26th Australasian Finance and Banking Conference, Sydney, Australia. |
33. |
Wang, K. & Shailer, G., and Dhaliwal, D. 2013, Government ownership and the cost of debt: Evidence from Chinese listed corporations, 2013 Asian Finance Association Annual Conference, 15 – 17 July, 2013, Nanchang, China. |
34. |
Wang, K. Meta-analysis of audit tenure and audit quality, 2013 The 11th Annual Australian National Centre for Audit and Assurance Research (ANCAAR) Audit Research Forum, 6-7 December 2013, The Australian National University, Australia. |
35. |
Wang, W., Ho, K.Y., Liu, W. M., & Wang, K. 2013, The relation between news events and stock price jump: An analysis based on neural network, 2013 International Congress on Modelling and Simulation (MODSIM), 1-6 December 2013, Adelaide, Australia.ꬸ |
36. |
Wang, K. & Wang, W. 2012, The insider, the information follower and the price follower: An analysis based on asymmetric information, 2012 World Finance & Banking Symposium, Shanghai, 17 – 18 December, 2012, Shanghai, China. |
37. |
Wang, K. & Shailer, G. 2012, Meta-analyses of ownership identity and corporate performance in emerging markets, 2012 Meta-Analysis in Economics Research Network (MAER-Net) Colloquium, Perth, Australia. |
38. |
Wang, K. & Shailer, G. 2012, Government control and performance criteria for Chinese listed corporations, 2012 Annual Conference of Accounting and Finance Association of Australia and New Zealand (AFAANZ), 1-3 July, 2012, Melbourne, Australia. |
39. |
Wang, K. & Shailer, G. 2011, Meta-analyses of ownership identity and corporate performance in emerging markets, The 40th Australian Conference of Economists, 10-13 July 2011, ANU, Canberra. |
40. |
Wang, K. & Shailer, G. 2010, Disentangling the relationship between ownership concentration and firm performance in emerging markets: A meta-analysis, 2010 Meta-Analysis of Economics Research Network (MEAR-Net) Colloquium, Hendrix College, AR, US, October 2010. |
41. |
Wang, K. & Shailer, G. 2010, Acquisitions in Chinese business groups: Expropriation vs. propping?, 2010 Annual Conference of Accounting and Finance Association of Australia and New Zealand (AFAANZ), Christchurch, New Zealand, July 2010. |
42. |
Wang, K. & Shailer, G. 2008, The rise of institutional investors in China, in Proc. The 1st Research Symposium on Corporate Governance in China and India, Virginia Beach, Virginia, US, October 2008. |
43. |
Wang, K. 2004, Causal analyses of foreign trade and economic growth in China, in Proc. The 8th International Conference on Global Business and Economic Development, Guadalajara, Mexico, January 7- 10, 2004. |
Newspaper articles
"Financial Arrangements for Sustainable Public Housing Development," (K. Wang & M. C. S. Wong), China Economic Times, June 29, July 6, 2005.
"The Way to Success: Public Housing Provisions for the Needy in Hong Kong and their Relevance to China," (K. Wang & M. C. S. Wong), China Economic Times, June 15, 2005.
"Risks in Public-Private Partnerships," (K. Wang & M. C. S. Wong), Securities Times,pp. 3,May 11, 2005.
"Real Estate Bubbles and Banking Stability," (K. Wang & M. C. S. Wong), Securities Times,pp. 3,May 9, 2005.
" Seeking the Unity of Fairness and Efficiency: Comments on Hong Kong's Public Housing Policy," (K. Wang & M. C. S. Wong), China Economic Herald, pp. B2, April 23, 2005.
"Corporate Governance and Securities Regulation in Mainland China," (K. Wang & M. C. S. Wong), Securities Times,pp. 3,April 8, 2005.
"LINK in Hong Kong: The Securitization of Public Services," (K. Wang & M. C. S. Wong), Securities Times, pp. 3, January 17, 2005.
Book chapters
Ho, K.-Y., Wang, K., Wang, W.W., 2015. Foreign trade and economic growth in recent China: A granger causality analysis, in: Djajadikerta, H.G., Zhang, Z. (Eds.), A new paradigm for international business. Springer, Singapore.
"The Current Situation of China's Real Estate Tax System and its Problems," (H. Ni & K.Wang), in Real Estate Tax Policy in China, Beijing: China Land Press, 2005, Chapter Two, 47-74. (In Chinese)
Online research forum articles
Walpola, S. & Wang T. 2021, Australia’s Planned Patent Box: A Means of Stimulating Innovation? Published in May 2021. This piece critically analyses the Government’s policy (announced in Budget 2021-22) to introduce a patent box (which preferentially taxes patent income in medical and biotech industries) to Australia. Available at: https://www.austaxpolicy.com/budget-forum-2021-australias-planned-patent-box-a-means-of-stimulating-innovation/
Research grants and awards
External Grants
2024 Australian Accounting Standards Board Research Project on Compliance of Mandatory and Voluntary Climate Disclosure Regimes
2020/2021 Accounting & Finance Association of Australia and New Zealand (AFAANZ) Research Grant (joint with Dr Sonali Walpola), chief investigator
2015/2016 Accounting & Finance Association of Australia and New Zealand (AFAANZ) Research Grant (joint with Dr Mark Wilson), chief investigator
2013 Financial Research Network, Travel Grant
2011/2012 Accounting & Finance Association of Australia and New Zealand (AFAANZ) Research Grant (joint with Dr Greg Shailer), chief investigator
2010 Meta-Analysis of Economics Research Network Colloquium (Arkansas, the USA) Full Travel Grant
Awards
2023 The Journal of International Accounting Research Best Paper Award for 2022 publication titled “The economic consequences of hosting the Olympic Games: International evidence from cross-listings” (with Tsang, A., Zhu, N.Z. and Yu, Li)
2022 College of Business and Economics Price for Excellence in Research Training
2022 Best Paper Award from the 4th Global Chinese Accounting Association (GCAA) Summit 2022 & British Accounting Review Special Issue Conference for paper titled “The impact of loosening regulatory requirements on firm innovation: Evidence from SEC Rule 12h-6” (with Zhu, N.Z.)
2018 Best Paper Award from the 7th World Business Ethics Forum for paper titled “Competition and corporate social responsibility reporting” (with Ryou, J. W. and Tsang, A.)
2007 Endeavour Postgraduate Award
Research engagement and outreach
Membership
CPA Australia
The American Accounting Association (AAA)
Canadian Academic Accounting Association (CAAA)
Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Meta-Analysis of Economic Research (MAER) Network
Additional information
Ad Hoc Academic Journal referee for 38 journals
- British Accounting Review
- European Accounting Review
- Journal of Banking & Finance
- Journal of Corporate Finance
- Journal of Business Finance and Accounting
- Journal of Management Studies
- Journal of International Business Studies
- Abacus
- Accounting and Finance
- Australian Journal of Management
- British Journal of Management
- Corporate Governance: An International Review
- Economic Modelling
- Emerging Markets Review
- Economics & Politics
- Financial Review
- International Business Review
- International Journal of Auditing
- International Journal of Managerial Finance
- International Review of Economics and Finance
- International Review of Financial Analysis
- Pacific-Basin Finance Journal
- Journal of Business Ethics
- Journal of Contemporary Accounting and Economics
- Journal of Economics Surveys
- Journal of International Accounting Research
- The International Journal of Accounting
- Accounting Research Journal
- Applied Economics Letters
- Asia-Pacific Journal of Accounting and Economics
- Asian Review of Accounting
- Australian Accounting Review
- Emerging Markets Finance and Trade
- Managerial Auditing Journal
- Pacific Economic Review
- Quarterly Review of Economics and Finance
- Borsa İstanbul Review
- Review of Managerial Science
Teaching
A highly self-motivated and dedicated researcher, Tracy Wang is passionate about discovering new research findings and actively translates these into her classroom.
Current Teaching:
BUSN7031 Management Accounting & Cost Analysis
BUSN4111/BUSN8111 Seminal Research in Accounting
BUSN3001 Accounting Theory
Prior Teaching:
BUSN1001 Business Reporting & Analysis
ENGN3211 Investment Decisions and Financial System
BUSN7005 Contemporary Issues in Accounting
BUSN8007 Analysis of Financial Reporting
BUSN8010/BUSN4010 Special Topics in Commerce: Seminal Research in Accounting