Albert Tsang December, 2015 Accounting Area Schulich School of Business York University Ontario, Toronto Email: atsang@schulich.yorku.ca Position Associate Professor with Tenure, Schulich School of Business, York University, since 07/2015 Associate Professor with Tenure, CUHK Business School, Chinese University of Hong Kong, 08/2014 07/2015 Assistant Professor, CUHK Business School, Chinese University of Hong Kong, 08/2008 07/2014 Instructor, School of Management, University of Texas at Dallas, 01/2007 07/2008 Education Ph.D. in Accounting, University of Texas at Dallas, U.S.A. M.B.A., University of Texas at Dallas, U.S.A. M.Sc. in Accounting, University of Texas at Dallas, U.S.A. M.Sc. in Management Information System, University of Texas at Dallas, U.S.A. B.Sc. in Physics Chinese University of Hong Kong, H.K. Publications 1. Audited Financial Reporting and Corporate Social Responsibility (CSR) Disclosure with L. Chen, B. Srinidhi and W. Yu Journal of Management Accounting Research, conditionally accepted for special issue on sustainability 2016 2. The Effect of Mandatory IFRS Adoption on International Cross-listings with L. Chen and J. Ng. The Accounting Review, Vol 90, No. 4, 2015 pp. 1395-1435. *Best Paper Award from International Conference on Accounting and Information Technology 2014 3. Corporate Social Responsibility and Stakeholder Governance Around the World with Tsang Page 1
H. Jo, and M. Soon Global Finance Journal, forthcoming 2015 4. Corporate Philanthropy, Ownership Types and Financial Transparency with C. Qian and X. Gao Journal of Business Ethics, 2015, Vol. 130, p851-867. *Best Paper Award from 4th World Business Ethics Forum 2012 5. Corporate Social Responsibility Disclosure and the Cost of Equity Capital: The Role of Stakeholder Orientation and Financial Transparency with D. Dhaliwal, O. Li, and G. Yang Journal of Accounting and Public Policy, 2014, Vol. 33, p328-355. 6. Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure with D. Dhaliwal, S. Radhakrishnan, and G. Yang The Accounting Review, 2012, Vol. 87, No. 3, p723-759 (lead article). * Paper is featured on Principles for Responsible Investors (PRI) Academic Network. 7. Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting with D. Dhaliwal, O. Li, and G. Yang The Accounting Review, 2011, Vol. 86, No. 1, p59-100. * Paper is featured on the Harvard Law School Forum on Corporate Governance and Financial Regulation since October 2010 * Paper is also featured on Principles for Responsible Investors (PRI) Academic Network 8. The Valuation-Relevance of the Foreign Translation Adjustment: The Impact of Barriers to Entry with S. Radhakrishnan The International Journal of Accounting, 2011, Vol. 46, p431-458. * Paper is accepted by and presented on International Journal of Accounting Symposium 2009 9. Institutional Investors, Managerial Ownership and Executive Compensation with S. Janakiraman and S. Radhakrishnan Journal of Accounting, Auditing, and Finance, Fall 2010, Vol. 25, Issue 4, p673-707. * * Paper is accepted by and presented on Journal of Accounting, Auditing and Finance Symposium 2009 Other Publications 1. Discussion The Impact of Market Segmentation on the Value-Relevance of Accounting Information: Evidence from China Tsang Page 2
Asia-Pacific Journal of Accounting and Economics, 2012, Vol. 19, No.1, p97-99. Competitive Research Grants Received 2013 Competitive Earmarked Research Grant of Hong Kong Government (CUHK 492913; HK$ 241,777, Principle Investigator) - Project title The Effect of Mandatory IFRS Adoption on International Cross-listings 2012 Competitive Earmarked Research Grant of Hong Kong Government (CUHK 453612; HK$ 372,864, Principle Investigator) - Project title Corporate Issued Guidance: An International Study 2011 Competitive Earmarked Research Grant of Hong Kong Government (CUHK 455311; HK$ 273,222, Principle Investigator) - Project title The Role of Accountants in the Quality of Financial Reporting around the World 2009 Competitive Earmarked Research Grant of Hong Kong Government (CUHK 451409; HK$ 413,448, Principle Investigator) - Project title Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure Other Research Grants Received 2012 CUHK direct allocation research grant (HK$35,000) 2011 CUHK direct allocation research grant (HK$35,000) 2011 REGA Financial Research Fellowship (HK$ 50,000) Conference Papers/Presentations 2015 Asian Finance Association Annual Conference, China (June) Disaggregated Management Forecasts and the Legal Environment: International Evidence 2015 CAAA Annual Meeting, Toronto (May) Foreign Institutional Investors and Voluntary Disclosure around the World 2015 International Conference on Accounting, Vietnam (May, Scheduled) Disaggregated Management Forecasts and the Legal Environment: International Evidence 2015 AAA Management Accounting Section (MAS) meeting, Newport Beach (January) * Audited Financial Reporting and Corporate Social Responsibility (CSR) Disclosure Tsang Page 3
2015 AAA Financial Reporting and Accounting Section (FARS) meeting, Nashville (January) Disaggregated Management Forecasts and the Legal Environment: International Evidence Foreign Institutional Investors and Voluntary Disclosure around the World 2014 9 th International Conference on Asia-Pacific Financial Markets (CAFM), South Korea (December) Disaggregated Management Forecasts and the Legal Environment: International Evidence 2014 5 th World Business Ethics Forum, Macau (December) Corporate Social Responsibility (CSR) Reporting Quality and Analyst Forecasts Accuracy 2014 Chicago Booth-UNC Global Issues in Accounting Conference (September) * Disaggregated Management Forecasts and the Legal Environment: International Evidence 2014 Accounting Conference at Temple University (August) * The Effect of Mandatory IFRS Adoption on International Cross-listings 2014 Asian Finance Association Annual Conference, Indonesia (June) Management Forecasts and the Cost of Equity Capital: International Evidence 2014 1 st Vietnam International Conference in Finance, Vietnam (June) Management Forecasts and the Cost of Equity Capital: International Evidence 2014 Journal of Business Ethics Special Issue Conference, China (May) Information Quality of Corporate Social Responsibility Report 2014 International Conference on Accounting and Information Technology, Taiwan (February) Mandatory IFRS Adoption, Accounting Proximity, and International Cross-listings Corporate Social Responsibility Report Quality: Empirical Examination using Tone and Readability 2014 AAA Financial Reporting and Accounting Section (FARS) meeting, Houston (January) Mandatory IFRS Adoption and Management Forecasts The Effect of Media Characteristics on Analyst Forecast Properties: Cross-Country Evidence 2013 Macao International Symposium on Accounting and Finance, Macao (November) Mandatory IFRS Adoption and Management Forecasts 2013 Chulalongkorn Accounting and Finance Symposium, Thailand (November) Mandatory IFRS Adoption, Accounting Proximity, and International Cross-listings Tsang Page 4
2013 36 th Annual Congress of European Accounting Association, Paris (May) Mandatory IFRS Adoption and Management Forecasts 2012 4 th World Business Ethics Forum, Baptist University, Hong Kong (December) Corporate Philanthropy, Ownership Types and Financial Transparency 2012 AAA Annual Meeting, Washington (August) Management Forecasts around the World 2012 London Business School Accounting Symposium, London (June) Management Forecast around the World 2012 AAA Financial Reporting and Accounting Section (FARS) meeting, Chicago (January) Corporate Lobbying and Accounting Conservatism 2011 Academic Conference on Social Responsibility, Tacoma (July) Corporate Social Responsibility and Audit Fees 2011 Asia Pacific Journal of Accounting and Economics Symposium, Hawaii (March) Discussion The Impact of Market Segmentation on the Value-Relevance of Accounting Information: Evidence from China 2010 AAA Annual Meeting, San Francisco (August) Nonfinancial Disclosure and Cost of Capital: International Evidence on Corporate Social Responsibility Disclosure 2009 Journal of Accounting, Auditing and Finance Symposium, Italy (September) Institutional Investors, Managerial Ownership and Executive Compensation 2009 AAA Annual Meeting, New York (August) Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2009 International Journal of Accounting Symposium, Italy (June) The Valuation-Relevance of the Foreign Translation Adjustment: The Impact of Barriers to Entry 2008 AAA Annual Meeting, Anaheim (August) IPO and Earnings Management 2008 AAA International Accounting Section Midyear Conference, San Diego (February) The Valuation-Relevance of the Foreign Translation Adjustment: The Impact of Barriers to Entry 2008 Accounting and Finance Research Workshop, CUHK, Hong Kong (December) IPO and Earnings Management 2007 AAA Annual Meeting, Chicago (August) The Valuation-Relevance of the Foreign Translation Adjustment: The Impact of Barriers to Entry Tsang Page 5
2007 AAA Southwest Regional Meeting, San Antonio (February) The Valuation-Relevance of the Foreign Translation Adjustment: The Impact of Barriers to Entry * indicates presentation conducted by co-authors Invited Seminar/Workshop Presentations 2015 Guangdong University of Foreign Studies (October, Pending) 2015 Jinan University, China (September) 2015 Southwestern University of Finance and Economics, China (April) 2015 TsingHua University, China (March) 2014 Department of Accounting, Xiamen University, China (November) 2014 Institute of Finance and Accounting, Xiamen University, China (October) 2014 York University, Canada (March) 2014 Pennsylvania State University, US (January) 2014 National University of Singapore, Singapore (January) 2013 University of Wisconsin, Madison, US (October) 2013 Central University of Finance and Economics, China (May) 2013 University of International Business and Economics, China (May) 2013 Nankai University, China (May) 2012 University of Texas at Dallas, US (December) 2012 University of Houston, US (December) 2012 National Taiwan University, Taiwan (November) 2012 Shanghai University of Finance and Economics, China (May) 2011 Singapore Management University, Singapore (December) 2011 National University of Singapore, Singapore (December) 2011 Sun Yet-sen University, China (December) 2011 University of Hong Kong, HK (December) 2011 City University of Hong Kong, HK (November) 2009 City University of Hong Kong, HK (May) 2008 Chinese University of Hong Kong, HK (April) 2008 Hong Kong University of Science and Technology, HK (April) 2008 University of Alberta, Canada (March) 2008 McGill University, Canada (March) 2008 Imperial College London, UK (March) Tsang Page 6
2008 London Business School, UK (March) 2008 New York University, US (March) 2008 Georgia Institute of Technology, US (March) 2007 Tilburg University, Netherland (December) Professional Services Ad hoc reviewer for manuscripts submitted to 1. The Accounting Review 2. Contemporary Accounting Research 3. Journal of Accounting and Public Policy 4. Journal of Management Accounting Research 5. Auditing: A Journal of Practice & Theory 6. Accounting Horizons 7. European Accounting Review 8. Business and Society 9. Asia-Pacific Journal of Accounting and Economics 10. Journal of Contemporary Accounting and Economics 11. Journal of Information Systems 12. Managerial Finance 13. Business Ethic- A European Journal 14. China Accounting and Finance Journal 15. Managerial Auditing Journal 16. Journal of Economics and Management Strategy 17. The Journal of International Accounting Research 18. The International Journal of Accounting 19. Corporate Governance,: An International Review Ad hoc reviewer for The Journal of International Accounting Symposium 2015 Special Issue of Journal of Management Accounting Research 2014 Special Issue of Journal of Business Ethic 2014 5the World Business Ethics Forum 2014 AAA International Accounting Section Midyear Meeting 2014 Contemporary Accounting Research Annual Conference 2014 Asian Academic Accounting Association Annual Conference 2012 Tsang Page 7
CAPANA Annual Conference 2010, 2012, 2015 AAA Annual Conference 2008, 2009, 2012 Research Grant Council of Hong Kong 2010, 2011, 2014, 2015 Serve as a discussant for The 9th Annual Conference on Asia-Pacific Financial Markets of the Korean Securities Association (Korea) 2014 Asia-Pacific Journal of Accounting and Economics Symposium (HK) 2014 Asian Finance Association Annual Conference ( Indonesia) 2014 1 st Vietnam International Conference in Finance (Vietnam) 2014 Journal of Management Accounting Studies International Symposium (China) 2014 Journal of Business Ethics Special Issue Conference (China) 2014 International Conference on Accounting and Technology (Taiwan) 2014 Macao International Symposium on Accounting and Finance (Macao) 2013 AAA Annual meeting (US) 2008, 2009, 2012 Asia Pacific Journal of Accounting and Economics Symposium (US) 2011 Academic Conference on Social Responsibility (US) 2011 Academic Honors & Awards 2014 Best Paper Award the 5 th World Business Ethics Forum 2014 Best Paper Award from International Conference on Accounting and Information Technology 2013 Best Paper Award from 4 th World Business Ethics Forum 2013 Best Paper Award from Macao International Symposium on Accounting and Finance 2006 American Accounting Association Doctoral Consortium Fellow 2005 American Accounting Association Southwest Doctoral Consortium Fellow Media Articles 2015, July 15. Behind the veil of corporate philanthropy. MBA Insights, South China Morning Post, http://www.educationpost.com.hk/resources/mba/150715-mba-insights-behind-the-veil-of-corpor ate-philanthropy Professional Organizations Member, American Accounting Association (AAA) Tsang Page 8
Member, European Accounting Association (EAA) Member, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Member, Chinese Accounting Professors Association of North America (CAPANA) Teaching Performance & Awards Chinese University of Hong Kong 2014 ACY 591 Intermediate Accounting for MPAC Class * Average Teaching Score 5.866 2014 ACCT 3111 Intermediate Accounting I * Average Teaching Score 5.88/6 ACCT 2111 Introductory Financial Accounting * Average Teaching Score 5.84/6 * 2014 Faculty Annual Best Teaching Awards 2013 ACCT 6111 Business Valuation and Analysis (MBA) ACCT 3111 Intermediate Accounting I * 2012-2013 Faculty Outstanding Teaching Award (Best Four) * 2013 Faculty Annual Best Teaching Awards * Average Teaching Score 5.90/6 2012 ACCT 3111 Intermediate Accounting I ACCT 2111 Introductory Financial Accounting * 2012 Faculty Annual Best Teaching Awards * Average Teaching Score 5.84/6 2011 ACCT 2111 Introductory Financial Accounting * Nomination for Vice-Chancellor s Best Teaching Award * 2011 Faculty Annual Best Teaching Awards * Average Teaching Score 5.87/6 2010 ACCT 2111 Introductory Financial Accounting * 2008-2010 Faculty Outstanding Teaching Award (Best Six) * 2010 Faculty Annual Best Teaching Awards * Average Teaching Score 5.60/6 2009 ACCT 2111 Introductory Financial Accounting * 2009 Faculty Annual Best Teaching Awards * Average Teaching Score 5.86/6 2008 ACCT 2111 Introductory Financial Accounting * 2008 Faculty Annual Best Teaching Awards * Average Teaching Score 5.84/6 University of Texas at Dallas 2008 ACCT 2112 Intermediate Accounting II * Raw Teaching Score Average 4.8/5 2007 ACCT 2111 Intermediate Accounting I * Raw Teaching Score Average 4.7/5 2007 ACCT 2111 Intermediate Accounting I Tsang Page 9
* Raw Teaching Score Average 4.7/5 Other Teaching Activities Southwestern University of Finance and Economics 2015 Empirical Research in Voluntary Reporting, PhD Seminar Course University/School Services Department/ Faculty 2014 Seminar for PhD students (CUHK) 2014 Supervisor of Independent Studies for M.Sc. Accounting Program (CUHK) 2014 Workshop Coordinator of School of Accountancy (CUHK) 2013-2015 Elected Board Member of CU Business School (CUHK) 2009-2010 Elected Executive Committee Member of School of Accountancy (CUHK) 2010 Member of M.Sc. Program Thesis Committee Board (CUHK) College/ University 2009-2015 College General Education Class Instructor (CUHK) 2010 Host Supervisor of Doctoral Exchange Student, Yuki Tanaka from Hitotsubashi University Graduate School, Japan Tsang Page 10
REFERENCES Professor Gordon Richardson KPMG Professor of Accounting University of Toronto Phone: 416-946-8601 Email: Gordon.Richardson@rotman.utoronto.ca Professor Suresh Radhakrishnan Ashbel Smith Professor of Accounting University of Texas at Dallas Phone: 972-883-4438 Email: sradhakr@utdallas.edu Professor Gerald Lobo Arthur Andersen Chair and Professor of Accounting University of Houston Phone: 713-743-4838 Email: gjlobo@uh.edu Professor Woody Wu Professor of Accounting Chinese University of Hong Kong Phone: 852 3943 7834 Email: woody@baf.cuhk.edu.hk Tsang Page 11