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Dr Cheng ZENG

Dr Cheng ZENG

Associate Professor

PhD

Biography

Cheng (Colin) Zeng serves as an Associate Professor of Accounting at the Hong Kong Polytechnic University. Prior to joining PolyU, Colin held positions as an Assistant Professor at the University of Bristol and an Associate Professor at the University of Manchester. His research interests are diverse, spanning accounting, finance, and economics. Some of his research areas include the influence of political and regulatory factors on financial reporting, International Financial Reporting Standards, and China-related research. His research has been published in prestigious journals such as the Journal of Accounting Research, The Accounting Review, Management Science, Contemporary Accounting Research, Accounting Organizations & Society, and Production and Operations Management, among others. Additionally, Colin serves as an Associate Editor for the British Accounting Review.

Research Interests

  • Political And Regulatory Influences On Financial Reporting
  • International Financial Reporting Standards
  • Valuation Models
  • Corporate social Responsibility Reporting

Research Output

  • Pappas, K., Walker, M., Xu, L. A., & Zeng, C. (2024). Do government subsidies affect income smoothing. Contemporary Accounting Research (forthcoming)
  • Liu, J., Shi, W., Zeng, C., & Zhang, G. (2023). Does public firms’ mandatory IFRS reporting crowd out private firms’ capital investment? Journal of Accounting Research, 61.4 (2023): 1263-1312.
  • Cao, C., Cheng, C. S., Xia, C., Xie, J., & Zeng, C. (2023). Corporate Tax Benefits from Hometown-Connected Politicians. The Accounting Review, 1-28.
  • Li, Z., Ye, K., Zeng, C., & Zhang, B. (2023). Ending at the wrong time: The financial reporting consequences of a uniform fiscal year-end. The Accounting Review, 98(3), 367-396.
  • Chen, T., Tan, Y., Wang, J., & Zeng, C. (2022). The unintended consequence of land finance: Evidence from corporate tax avoidance. Management Science, 68(11), 8319-8342.
  • Christensen, H. B., Lee, E., Walker, M., & Zeng, C. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption?. European Accounting Review, 24(1), 31-61.
  • Lee, E., Walker, M., & Zeng, C. (2014). Do Chinese government subsidies affect firm value?. Accounting, Organizations and Society, 39(3), 149-169.

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