3917 4217
KK 1208
Dr. Chan’s research interests include archival financial accounting and auditing, specifically in the areas of financial reporting quality, corporate disclosure, corporate governance, and investor trading behavior. One of her research is in the area of clawback provisions, which investigates the effects and consequences of clawback adoptions in terms of financial reporting quality and investment behavior. Her research has been cited by the SEC and covered in numerous international press releases including CFO.com, Accounting Today, Thomson Reuters, Financial Director, and National Law Review. Her publication was featured in the monthly press release by American Accounting Association (AAA).
Research conducted at HKU on clawbacks has had a major influence on the U.S. Securities and Exchange Commission’s policymaking process, and has stimulated public debate by offering a holistic discussion on the benefits and shortfalls of clawbacks. The ensuing regulatory reforms have been widely discussed and debated in the media and across the global regulatory community.
