Dr Tracy (Kun) Wang

RSA

Research School of Accounting

Position
Senior Lecturer
Email
kun.wang@anu.edu.au
Phone number
+61 2 612 59835
Office
Room 1023, PAP Moran Bld (21)
Research areas

Corporate disclosure; Corporate information intermediaries (news media and financial analysts); Corporate regulation; Corporate accountability; Emerging and international financial markets.

Biography

Tracy Wang is a Senior Lecturer of Accounting. Tracy has broad research interests in the areas of corporate governance, corporate information intermediaries such as news media and financial analysts, and the determinants and consequences of financial and non-financial reporting and regulations in emerging and international financial markets. Tracy has written widely on these topics and her research appeared in a number of top-ranked journals including European Accounting ReviewAbacusJournal of Business EthicsInternational Review of Economics and FinanceEconomic Modelling and Emerging Markets Review.

View ORCID profile

 

Research publications

Recent Refereed Journal Publications

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, In press. DOI: https://doi.org/10.1016/j.ememar.2021.100801. Personalized Share Link: https://authors.elsevier.com/a/1cVuI5a4WJPJoR (free access until March 23, 2021) 

Li, S., Quan Y., Tian, G.G., Wang, K.T.,& Wu, H. 2021, Academy fellow independent directors and innovation, Asia Pacific Journal of Management, In press. DOI: https://doi.org/10.1007/s10490-020-09749-3.

Wang, K.T., Liu, Y. & Wang, W.W. 2020, Government control, regulatory enforcement actions, and the cost of equity. European Accounting Review, In press.

Wang, K.T., Wu, Y. & Ho, K.-Y. 2019. Internal control reporting and cost of bond financing: Evidence from China. International Review of Economics and Finance, In press.

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: a journal of accounting, finance and business studies, 54(1), 1-35. http://onlinelibrary.wiley.com/wol1/doi/10.1111/abac.12103/full

Wang, K. T. & Shailer, G. 2017. Family ownership and financial performance relations in emerging markets. International Review of Economics and Finance, 51, 82-98. DOI: 10.1016/j.iref.2017.05.014

Wang, K. T. & Wang, W. 2017, Competition in the Stock Market with Asymmetric Information, Economic Modelling, 61, 40-49. https://authors.elsevier.com/a/1UCXKyGFs7Jy2 Access paper

Wang, K. T. & Li, D. 2016 [First online 01 August 2015], Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China, Journal of Business Ethics, 138 (4), 661-682. http://link.springer.com/article/10.1007/s10551-015-2775-1Access paper

Shailer, G. & Wang, K. T. 2015, Government ownership and the cost of debt for Chinese listed corporations, Emerging Markets Review, 22, 1-17. Access paper  

Wang, K. & Shailer, G. 2015 Ownership Concentration and Firm Performance in Emerging Markets: A Meta-analysis, Journal of Economic Surveys, 29 (2), 199–229. (First published online: 16 October 2013). Access paper  


Selected Refereed Conference Papers

Wang, K. T., Liu, S., Wu., Y. 2020. Corporate social responsibility and stock price crash risk in the banking industry: International evidence. The 2020 Cross Country Perspectives in Finance (CCPF) Conference, August 20-22, 2020.

Wang, K. T., Luo, L., Liu, S. 2020. Analyst coverage, board independence and firm innovation. Abacus Special Issue Conference on Accounting, Auditing and Corporate Governance in China, June 6-7, 2020. Conference organizations: Abacus, Peking University, and Cardiff University

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..

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.

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.

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, December 22, 2018 Beijing, P.R.China.

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.

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.

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.

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; 2019 AFAANZ Conference, 7-9 July 2019, Brisbane, Australia.

Luo, G., & Wang, K., 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

Wang, K., 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, China.

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

Wang, K. & Li, D. 2014, Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China (Li, D and Wang, K), Journal of Business Ethics special issue conference on Business Ethics in Greater China: Past, Present and Future, 19-20 May 2014, Tibet, China.

"Meta-analysis of audit tenure and audit quality" (Wang, K.T., Shailer, G., David, H.), 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.

"The relation between news events and stock price jump: an analysis based on neural network" (Wang, W., Ho, K.Y., Liu, W.M., Wang, K.T.), 2013 International Congress on Modelling and Simulation (MODSIM), 1-6 December 2013, Adelaide, Australia.

“Government ownership and the cost of debt: Evidence from Chinese listed corporations” (Wang, K., Shailer, G., and Dhaliwal, D.), 2013 Asian Finance Association Annual Conference, 15 – 17 July, 2013, Nanchang, China.

"The Insider, the Information Follower and the Price Follower: An Analysis Based on Asymmetric Information" (K. Wang & W. Wang), 2012 World Finance& Banking Symposium, 17 - 18 December, 2012, Shanghai, China.

"Government Control and Performance Criteria for Chinese Listed Corporations" (K. Wang & G. Shailer), The 24th Annual Australasian Finance and Banking Conference, 14-16 December 2011, Sydney, Australia.

"Meta-Analyses of Ownership Identity and Corporate Performance in Emerging Markets" (K. Wang & G. Shailer), The 40th Australian Conference of Economists, 10-13 July 2011, ANU, Canberra.

"Disentangling the Relationship between Ownership Concentration and Firm Performance in Emerging Markets: A Meta-Analysis" (K. Wang & G. Shailer), 2010 Meta-Analysis of Economics Research Network (MEAR-Net) Colloquium, Hendrix College, AR, USA, October 2010.

"Acquisitions in Chinese Business Groups: Expropriation vs. Propping?" (K. Wang & G. Shailer), in the program and abstracts of 2010 Annual Conference of Accounting and Finance Association of Australia and New Zealand (AFAANZ), Christchurch, New Zealand, July 2010.

 "The Rise of Institutional Investors in China" (K. Wang & G. Shailer), The 1st Research Symposium on Corporate Governance in China and India, Virginia Beach, Virginia, USA, October 2008.


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)

 

Research grants and awards

Grants

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

2018 Best Paper Award from the 7th World Business Ethics Forum for paper titled “Competition and corporate social responsibility reporting” (joint 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

Current research projects

  • The role of news media in the capital market
  • The consequences of corporate governance reforms
  • The causes and consequences of corporate social responsibility
  • Corporate fraud and cost of financing
  • Meta-analysis of audit tenure and audit quality
  • Government Control and Performance Criteria for Chinese Listed Corporations
  • Acquisitions in Chinese Business Groups: Expropriation vs. Propping?

Member of Conference Organising Committee

2013 Annual Colloquium of Meta-Analysis in Economics Research Network
2012 Annual Colloquium of Meta-Analysis in Economics Research Network

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 


Prior Teaching:

BUSN3001 Accounting Theory 

BUSN1001 Business Reporting & Analysis

ENGN3211 Investment Decisions and Financial System

BUSN7005 Contemporary Issues in Accounting

BUSN8007 Analysis of Financial Reporting

BUSN8010 Special Topics in Commerce: Seminal Research in Accounting