| 12:15 – 12:30 |
Registration |
| 12:30 – 12:35 |
Welcome Remarks
Ir Prof. T.C. Edwin CHENG
Dean, Faculty of Business
Fung Yiu King – Wing Hang Bank Professor in Business Administration
Chair Professor of Management
|
| 12:35 – 13:05 |
Lunch |
| 13:05 – 13:40 |
Gene, Education, and Accounting Career Choice
Prof. Colin ZENG
Associate Professor, School of Accounting and Finance
|
| 13:40 – 13:55 |
Q&A Session
Prof. Jimmy JIN
Associate Dean (External Relations and Development), Faculty of Business
Professor, Department of Logistics and Maritime Studies
|
| 13:55 – 14:00 |
Photo-taking |
| 14:00 |
End of Luncheon |
About the Talk
This study examines whether genetic predisposition influences entry into business and accounting careers, and whether these effects depend on local environments. Using the educational attainment polygenic score (EA PGS) as a measure of genetic propensity, we find that EA PGS positively predicts entry into business and, within business, entry into accounting—even after controlling for other cognitive and non-cognitive polygenic scores.
However, these effects are moderated by environmental conditions. Primary school educational resources, greater socioeconomic advantage at birth location (particularly during early childhood), and higher local accounting firm density each weaken the association between EA PGS and entry into accounting, while secondary school resources show no significant moderating effect. Among those who become accountants, EA PGS is associated with certain career outcomes, although the pattern varies according to socioeconomic and psychological traits.
Overall, the findings highlight the combined influence of genetic predisposition and early-life environments on occupational sorting and career trajectories in accounting.
About the Speaker
Cheng (Colin) Zeng is Associate Professor of Accounting at The Hong Kong Polytechnic University. Before joining PolyU, he served as Assistant Professor at the University of Bristol and Associate Professor at the University of Manchester. His research spans accounting, finance, economics, and operations management, with specific focus on the influence of political and regulatory factors on financial reporting, accounting standards, and labour-related topics.
His work has been published in leading academic journals including the Journal of Accounting Research, The Accounting Review, Management Science, Contemporary Accounting Research, Accounting, Organizations and Society, Production and Operations Management and The Journal of Law and Economics. In addition to his research, Colin serves as Associate Editor of Abacus and the British Accounting Review. He is also Chair of the Scientific Committee for the Journal of Accounting, Auditing & Finance Annual Conference and Guest Editor of the China Accounting and Finance Review.
