陳國榮（Chan, Derek Kwok Wing），不列顛哥倫比亞大學工商管理哲學博士（會計學）。
現任香港大學經濟及工商管理學院副院長（本科）。
基本介紹
- 中文名：陳國榮
- 外文名：Chan, Derek Kwok Wing
- 畢業院校：不列顛哥倫比亞大學
- 職業：教育科研工作者
人物經歷,研究方向,
人物經歷
陳國榮為香港中文大學社會科學學士、韋仕敦大學文學碩士，1995年獲得不列顛哥倫比亞大學工商管理哲學博士（會計學）。曾任香港科技大學工商管理學院會計學系助理教授，2001年7月加入香港大學經濟及工商管理學院。
現任香港大學經濟及工商管理學院副院長（本科）、會計學及法學副教授。
研究方向
陳國榮研究領域包括審計市場的產業組織、專業會計師監管的均衡模型、財務報告、披露理論、信息經濟學。
代表性論文：
Chan, D., and N. Liu, “The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency”, The Accounting Review, forthcoming.
Chan, D., and N. Liu, “Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency”, The Accounting Review, Vol. 97, No.5, pp. 163-188.
Chan, D., X. Li, and Q. Xin, 2021, “Institutional Investor Inattention and Audit Quality”, Journal of Accounting and Public Policy, Vol. 40, No. 3, Article 106857.
Chan, D., and J. Gao, 2014, “Earnings Management, Incentive Contracts and Private Information Acquisition”, Journal of Accounting and Public Policy, Vol. 33, No. 6, pp. 529-550 (Lead Article).
Liu, X., and D. Chan, 2012, “Consulting Revenue Sharing, Auditor Effort and Independence, and the Regulation of Auditor Compensation”, Journal of Accounting and Public Policy, Vol. 31, No. 2, pp. 139-160 (Lead Article).
Chan, D., and K. P. Wong, 2002, “Scope of Auditors’ Liability, Audit Quality, and Capital Investment”, Review of Accounting Studies, Vol. 7, No. 1, pp. 97-122.
Chan, D., 1999, “Low-Balling and Efficiency in a Two-Period Specialization Model of Auditing Competition”, Contemporary Accounting Research, Vol. 16, No. 4, pp. 609–642.
Chan, D., and K. P. Wong, 1999, “CVP under Uncertainty and the Manager’s Utility Function Revisited”, Review of Quantitative Finance and Accounting, Vol. 12, No. 2, pp. 159-171.
Chan, D., and S. Pae, 1998, “An Analysis of the Economic Consequences of the Proportionate Liability Rule”, Contemporary Accounting Research, Vol. 15, No. 4, pp. 457-480.
Wong, K. P., and D. Chan, 1993, “A Simple Model of Spatial Banking Competition”, Economic Letters, Vol. 42, No. 4, pp. 391-397.
