Dr Steven Wu


Research School of Accounting

Senior Lecturer
Phone number
+61 2 612 53586
Room 1038, PAP Moran Bld (21)
Research areas

Securities regulation; Corporate innovation; Capital market research; Financial reporting; Corporate disclosure.


Steven Wu is a Senior Lecturer of Accounting and Convener of Higher Degree Research in the Research School of Accounting. 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 highly-regarded outlets including ABACUSAccounting and Business ResearchAuditing: A Journal of Practice & TheoryAustralian Journal of ManagementEuropean Accounting Review, and International Journal of Accounting.

View ORCID profile

Research publications

Yang, J., Wu, H. and Yu, Y., 2020 Distracted Institutional Investors and Audit Risk, Accounting and Finance, Forthcoming.

Huang, R., Li, L., Lu, Y. and Wu, H., 2020, The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure, The European Accounting Review, Forthcoming.

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, Forthcoming.

Chen, X., Wright, S. and Wu, H., 2018, Exploration Intensity, Analysts' Private Information Development and Their Forecast Performance, Accounting and Business Research, Vol. 48, No. 1, pp.77-107.

Lu, L., Wu, H. and Yu, Y., 2017, Investment-related Pressure and Audit Risk, Auditing: A Journal of Practice & Theory, Vol. 36, No. 3, pp.137-157.

Wu, H., 2017, Probability of loss reversal in Australia, Australian Journal of Management, Vol. 42, No. 4, pp.560-582.

Choi, K., Chen, X., Wright, S. and Wu, H., 2014, Analysts' Forecasts Following Forced CEO Changes, Abacus, Vol. 50, No. 2, pp.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, Vol. 45, No. 1, pp.104-127. 

Wu, H. and Fargher, N., 2007, Components of Accruals, Losses and Future Profitability. Accounting Research Journal, Vol. 20, No. 2, pp.97-111.

Research grants and awards

AFAANZ Research Grant 2018/2019 (joint with Dr Zhichao Wang, Dr Zhe Wang):
Research project: The impact of community social capital on management control system 

CPA Australia Grant 2016 (joint with Dr Xiaomeng Chen, Macquarie University, ANU):  Research project: Deterrent effects of disclosure regulation enforcements.

AFAANZ Research Grant 2016/2017 (joint with Dr Stanley Choi, ANU): Research project: Deterrent effects of disclosure regulation enforcements under the responsive enforcement regime.

AFAANZ Research Grant 2015/2016 (joint with Dr Xiaomeng Chen, Macquarie University): Research project: Exploration Intensity and Analyst Forecast Bias.

AFAANZ Research Grant 2012/2013 (joint with Prof. Sue Wright, UTS): Research project:  Differential scale effects for capitalized and expensed R&D.


Research engagement and outreach

CPA Australia member

AFAANZ member

American Accounting Association member

European Accounting Association member



Current Teaching:

BUSN8181 - Financial Reporting & Analysis

Other Teaching:

BUSN4007/8007 - Analysis of Financial Reporting

BUSN4007/8007 - Analysis of Financial Reporting

BUSN3001 - Accounting Theory