Research areas

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

Qualifications

B.App.Fin - Hon.(Macquarie), Ph.D. (ANU) 

Biography

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 ABACUS, Accounting and Business Research, Accounting and Finance, Auditing: A Journal of Practice & Theory, Australian Journal of Management, European Accounting Review, International 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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Grants

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)

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. https://doi.org/10.1111/acfi.13073

Chen, X., Liang, X. and Wu, H., 2023, Cross‑border mergers and acquisitions and CSR performance: evidence from China. Journal of Business Ethics, 183, 255–288. https://doi.org/10.1007/s10551-021-05025-6

Li, L., Liu, L. and Wu, H., 2022, Workforce education and corporate innovation. Australian Journal of Management, 47, 599-629. https://doi.org/10.1177/03128962221077453

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. https://doi.org/10.1016/j.jcorpfin.2021.102015

Jin. X. and Wu, H., 2021, Economic policy uncertainty and firms’ cost behaviour. Management Accounting Research, 52, 100750. https://doi.org/10.1016/j.mar.2021.100750

Yang, J., Wu, H. and Yu, Y., 2021, Distracted Institutional Investors and Audit Risk, Accounting and Finance, 61, 3855-3881. https://doi.org/10.1111/acfi.12718

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. https://doi.org/10.1080/09638180.2020.1806896

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. https://doi.org/10.1177/0312896219897749

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. https://doi.org/10.1080/00014788.2016.1204216

Lu, L., Wu, H. and Yu, Y., 2017, Investment-related Pressure and Audit Risk, Auditing: A Journal of Practice & Theory, 36, 137-157. https://doi.org/10.2308/ajpt-51670

Wu, H., 2017, Probability of loss reversal in Australia, Australian Journal of Management, 42, 560-582. https://doi.org/10.1177/0312896216673411

Choi, K. Chen, X., Wright, S. and Wu, H., 2014, Analysts' Forecasts Following Forced CEO Changes, Abacus, 50, 146-173. https://doi.org/10.1111/abac.12026

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. https://doi.org/10.1016/j.intacc.2010.01.005

Wu, H. and Fargher, N., 2007, Components of Accruals, Losses and Future Profitability. Accounting Research Journal, 20, 97-111. https://doi.org/10.1108/10309610780000695

Research engagement

CPA Australia member

AFAANZ member

American Accounting Association member

European Accounting Association member

Teaching

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