- M1036
- +852 2766 7160
- dr-aurelius.aaron@polyu.edu.hk
- Personal Website
ORCID ID
SCOPUS IDBiography
Dr. Aurelius Aaron is a Research Assistant Professor at The Hong Kong Polytechnic University (PolyU). He previously served as a Postdoctoral Fellow at HKU Business School. With formal training in accounting and management science, as well as prior studies in engineering and informatics, he examines how financial reporting and disclosure impact decision-making in banking and capital markets.
His work is published in top and leading journals, including Contemporary Accounting Research, Journal of Accounting and Public Policy, Accounting & Finance, Journal of Accounting, Auditing & Finance, Emerging Markets Finance and Trade, and Research in International Business and Finance. Additionally, he collaborates on policy projects, including a market microstructure investigation of the Indonesia Stock Exchange (IDX) with the Indonesian Financial Services Authority (OJK) and a regional sustainable finance report with the Bank of China’s Financial Research Institute, the MSCI Sustainability Institute, and the HKU Jockey Club Enterprise Sustainability Global Research Institute.
Beyond his research, he enjoys teaching and mentoring, earning Teaching Awards at PolyU. He actively supports university initiatives through service roles, presents his work at seminars and conferences, and reviews for academic journals and conferences. His experience spans Hong Kong, Indonesia, and Japan, and he values collaborative, practical research that connects academic insights with industry and policy needs.
Education and Academic Qualifications
- Doctor of Philosophy, The Hong Kong Polytechnic University
- Doctor of Philosophy, Institut Teknologi Bandung
Research Interests
Research Output
1. Aaron, A., Jia, X., Ng, J., and Zhang, J. (2025). Current Expected Credit Loss Model Adoption, Contemporary Accounting Research (FT 50, SSCI Q1), forthcoming.
2. Aaron, A., Kim, J. B., Wang, C., and Wu, F. (2025). Expected Loss Recognition and Banks’ Management Forecasts, Journal of Accounting and Public Policy (SSCI Q1), forthcoming.
3. Aaron, A., Ge, R., Wang, C., and Wu, F. (2025). CEOs’ Internal Connections and Corporate Tax Avoidance, Accounting & Finance (SSCI Q1), forthcoming.
4. Aaron, A., Jia, X., and Ng, J. (2024). Peers’ Disclosure of Investment Plans and Market Feedback to Managers, Journal of Accounting, Auditing and Finance (ESCI Q1), forthcoming.
5. Aaron, A., Koesrindartoto, D. P., and Takashima, R. (2020). Micro-Foundation Investigation of Price Manipulation in Indonesian Capital Market, Emerging Markets Finance and Trade (SSCI Q1), 56(2), 245-259.
6. Koesrindartoto, D. P., Aaron, A., Yusgiantoro, I., Dharma, W. A., and Arroisi, A. (2020). Who moves the stock market in an emerging country – Institutional or retail investors?, Research in International Business and Finance (SSCI Q1), 51, 101061.
