粤港澳高校会计联盟第二届会计高峰论坛暨2021年学术年会——信息披露与资本市场征文启事（更新）

由粤港澳高校会计联盟主办、香港中文大学会计学院承办的“粤港澳高校会计联盟第二届会计高峰论坛暨2021年学术年会”将于2021年12月10日召开（会期1天，上午主题报告，下午分组报告论文和研讨）。考虑到两地防疫隔离要求，会议改为线上形式。现面向会计理论界与实务界征集会议论文，届时将根据应征论文评审结果，优先邀请符合征文主题的入选论文作者参加会议。

粤港澳高校会计联盟是在粤港澳高校联盟框架下由粤港澳三地院校共同发起自愿组成的非营利性的专业合作联盟，以提升粤港澳三地会计学术、人才培养和实务创新的合作层次和水平为宗旨，致力于汇集粤港澳精英大学在会计、财税、审计和公司治理等领域的研究力量，促进三地在上述领域的交流协作、资源共建共享。粤港澳高校会计联盟成员目前有哈尔滨工业大学（深圳）、中山大学、香港中文大学、澳门大学、澳门科技大学、华南理工大学、暨南大学、广东财经大学、广东外语外贸大学、广州大学、汕头大学、深圳大学、香港大学、香港理工大学。

一、征文主题

本次会议的主题是“信息披露与资本市场”。会计是资本市场的两大基石之一。会计信息披露是会计作用于资本市场的主要方式。分析师、审计师、机构投资者、ESG报告以及企业综合报告作为信息披露的重要组成部分，也对资本市场治理与发展产生重要影响。特别是在大数据等新技术迅速发展和资本市场治理不断创新的背景下，信息披露与资本市场相关新问题亟待深入研究。为此，本次会议重点关注大数据等新技术背景下信息披露与资本市场治理与发展问题。论文点评人特邀14所联盟高校会计学教授担任。

二、选题参考

应征论文应重点围绕信息披露与资本市场的关系等相关问题展开研究，主要建议选题如下：

1.财务报告与信息披露质量

2.审计报告质量与资本市场反应

3.分析师行为对资本市场的影响

4.机构投资者与资本市场效率

5.企业会计准则及其经济后果

6.企业内部控制信息披露

7.企业社会责任信息披露

8.企业可持续发展信息披露

9.大数据技术与会计信息披露

10. 环境、社会与治理（ESG）报告与鉴证

三、主题演讲嘉宾

1. Prof. Christian Leuz

Christian Leuz is the Joseph Sondheimer Professor of International Economics, Finance and Accounting at the University of Chicago's Booth School of Business. He is a Research Associate at the National Bureau of Economic Research, and a Fellow at the at the European Corporate Governance lnstitute, Wharton's Financial lnstitution Center, Goethe Universität Frankfurt's Center for Financial Studies, the CESifo Research Network. He studies the role of disclosure and transparency in capital markets and other settings, the effects of regulation, international accounting as well as corporate governance and corporate financing decisions. His work has been published in top accounting and finance journals. Professor Leuz is an editor for the Journal of Accounting Research and has served on many editorial boards, including the Journal of Accounting and Economics, The Accounting Review, the Journal of Business, Finance and Accounting, and the Review of Accounting Studies.

2. 张为国教授

张为国教授，经济学博士，中国证监会前首席会计师，2007年至2017年国际会计准则理事会理事（来自中国的第一位、来自亚洲的第二位理事）。享受国务院颁发的政府特殊津贴，获“全国优秀教师”称号。现任上海财经大学特聘普华永道会计学教授、清华大学管理实践访问教授、证监会属下资本市场学院特聘专家、中国证监会博士后流动站指导专家、深圳证券交易所会计专业咨询委员会主任委员。

3. 高平阳教授

Professor Gao joined HKU Business School in 2020. Until then he had been on the faculty of Chicago Booth since 2008. He also spent the fall of 2019 at Yale as a visiting professor. His research has focused on important public policy and securities regulation issues with respect to capital markets and corporate governance. He has conducted extensive research on accounting issues in the banking industries as exposed by the financial crisis of 2007-2009, the worldwide adoption of IFRS, and the Sarbanes-Oxley Act of 2002 in the United States. He has also worked on various aspects of disclosure and securities regulations, in particular in the intersection of financial reporting with capital markets and corporate governance. His research has been published in all top accounting journals. He is a recipient of American Accounting Association Competitive Manuscript Award and several Best Paper awards of conferences. He is on the editorial board of Journal of Accounting Research and regularly reviews papers for major journals in accounting, finance and economics.

4. 吴东辉教授

Prof. Donghui Wu holds BA and MA degrees in accountancy from Xiamen University and a PhD in accountancy from The Chinese University of Hong Kong (CUHK). He is also a Certified Public Accountant (non-practicing) of China. He is currently a Professor at CUHK Business School and the Director of Centre for Institutions and Governance of CUHK. Prior to joining CUHK, he taught at Lingnan University and Hong Kong Polytechnic University. Prof. Wu has broad research interests in accounting, auditing, and corporate finance, with a special focus on the emerging and transitional economy of China. He is currently Associate Editor of China Journal of Accounting Research and Ad Hoc Editor for Contemporary Accounting Research.

分论坛主席将从联盟高校推荐的点评人中推荐。