Associate Professor Steven Wu


Research School of Accounting

Associate Professor
Director of HDR
Phone number
+61 2 612 53586
1038, PAP Moran Bld (21)
Research areas

Securities regulation; corporate innovation; financial reporting; corporate disclosure; investor behavior; economic policy uncertainty


Steven Wu is an Associate Professor of Accounting and the Director of Higher Degree Research at the College of Business and Economics. Steven’s research focuses on securities regulation, corporate innovation, corporate disclosure and financial reporting. His work has been funded by external bodies including CPA Australia and the Accounting and Finance Association of Australia and New Zealand. Steven’s papers have been published in leading journals including ABACUSAccounting and Business ResearchAccounting and Finance, Auditing: A Journal of Practice & TheoryAustralian Journal of ManagementEuropean Accounting ReviewInternational Journal of Accounting, Journal of Business Ethics, Journal of Corporate Finance, and Management Accounting Research. Steven is an associate editor of the Australian Accounting Review.

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Research publications

Ping, Y., Wu, H. and Zhang, X., 2023, The geography of corporate tax avoidance. The eJournal of Tax Research, 20, 102-167.

Chen, X., Choi, K.W., Wright, S. and Wu, H., 2023, The effectiveness of sanctions on disclosure regulation: Australian evidence. Accounting and Finance, 63, 3841-3872.

Chen, X., Liang, X. and Wu, H., 2023, Crossborder mergers and acquisitions and CSR performance: evidence from China. Journal of Business Ethics, 183, 255288.

Li, L., Liu, L. and Wu, H., 2022, Workforce education and corporate innovation. Australian Journal of Management, 47, 599-629.

Qiu, J., Wu, H. and Zhang, L., 2021, In name only: Information spillovers among Chinese firms with similar stock names during earnings announcements. Journal of Corporate Finance, 69, 102105.

Jin. X. and Wu, H., 2021, Economic policy uncertainty and firms’ cost behaviour. Management Accounting Research, 52, 100750.

Yang, J., Wu, H. and Yu, Y., 2021, Distracted Institutional Investors and Audit Risk, Accounting and Finance, 61, 3855-3881.

Huang, R., Li, L., Lu, Y. and Wu, H., 2021, The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure, The European Accounting Review, 30, 1067-1104.

Wu, H., Thomas, A. and Wright, S., 2020, Using the R&D Capitalisation Choice to Explain the Scale Benefits of R&D Investment, Australian Journal of Management, 45, 579-606.

Chen, X., Wright, S. and Wu, H., 2018, Exploration Intensity, Analysts' Private Information Development and Their Forecast Performance, Accounting and Business Research, 48, 77-107.

Lu, L., Wu, H. and Yu, Y., 2017, Investment-related Pressure and Audit Risk, Auditing: A Journal of Practice & Theory, 36, 137-157.

Wu, H., 2017, Probability of loss reversal in Australia, Australian Journal of Management, 42, 560-582.

Choi, K. Chen, X., Wright, S. and Wu, H., 2014, Analysts' Forecasts Following Forced CEO Changes, Abacus, 50, 146-173.

Wu, H., Fargher, N. and Wright, S., 2010, Accounting for investments and the relevance of losses to firm value. International Journal of Accounting, 45, 104-127.

Wu, H. and Fargher, N., 2007, Components of Accruals, Losses and Future Profitability. Accounting Research Journal, 20, 97-111.

Research grants and awards

AFAANZ Research Grant 2018/2019 (joint with Dr Zhichao Wang, Dr Zhe Wang)

CPA Australia Grant 2016 (joint with Dr Xiaomeng Chen, Macquarie University, ANU)

AFAANZ Research Grant 2016/2017 (joint with Dr Stanley Choi, ANU)

AFAANZ Research Grant 2015/2016 (joint with Dr Xiaomeng Chen, Macquarie University)

AFAANZ Research Grant 2012/2013 (joint with Prof. Sue Wright, UTS)


Research engagement and outreach

CPA Australia member

AFAANZ member

American Accounting Association member

European Accounting Association member



Current Teaching:

BUSN3001/7005 - Accounting Theory / Contemporary Issues in Accounting

Previous Teaching Responsibilities:

BUSN8181 - Financial Reporting & Analysis

BUSN4007/8007 - Analysis of Financial Reporting

BUSN1001 - Business Reporting and Analysis