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Prof. Cheng Zeng
PolyU Scholars Hub

Prof. Cheng ZENG

Associate Professor

PhD

Biography

Cheng (Colin) Zeng is an Associate Professor of Accounting at The Hong Kong Polytechnic University. Prior to joining PolyU, he held academic positions as an Assistant Professor at the University of Bristol and as an Associate Professor at the University of Manchester. His research interests are broad, encompassing accounting, finance, and economics. Specific areas of focus include the influence of political and regulatory factors on financial reporting, International Financial Reporting Standards (IFRS), and China-related topics.

His work has been published in leading academic journals such as the Journal of Accounting Research, The Accounting Review, Management Science, Contemporary Accounting Research, Accounting, Organizations and Society, and Production and Operations Management, among others. In addition to his research, Colin serves as an Associate Editor for Abacus and 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

  • Li, C., Liu, Q., Wang, W., Zeng, C., & Zhou, P. (2025). Customer Concentration and Suppliers’ Blockchain Technology Adoption: Evidence from China. Production and Operations Management, (forthcoming).
  • Pappas, K., Walker, M., Xu, L. A., & Zeng, C. (2024). Do government subsidies affect income smoothing. Contemporary Accounting Research, 41(3), 1477-1512.
  • Qiu, B., Xu, F., Yeung, A. C., & Zeng, C. (2024). Contagious stock price crashes along the supply chain. Production and Operations Management, 33(8), 1679-1699.
  • Cao, C., Cheng, C. S., Xia, C., Xie, J., & Zeng, C. (2024). Corporate Tax Benefits from Hometown-Connected Politicians. The Accounting Review, 1-28.
  • 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.
  • 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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