Fan Wu (吴凡)

Welcome!

I am an Assistant Professor in the School of Accountancy at The Chinese University of Hong Kong (CUHK) Business School. I received my PhD in Accounting from Frankfurt School of Finance & Management in 2024.

My research interests lie at the intersection of accounting and interdisciplinary fields, including corporate innovation, regulation, the application of emerging technologies (such as AI) in capital markets, and management control systems.

You can contact me at: fanwu@cuhk.edu.hk

My CV is available here: CV

Publications

[1] How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User-Platform Interaction Data (with Frank Ecker, Xitong Li, and Yilan Li) [Paper] [SSRN]

Journal of Accounting Research, Forthcoming

[2] Patent Litigation Risk and Firm Boundaries. [Paper] [SSRN]

Production and Operations Management 2026

[3] More Disclosure, Fewer Outside Opportunities? Accelerated Patent Disclosure and Market for Managerial Human Capital. [Paper] [SSRN]

The Accounting Review 2025

[4] CEOs’ Structural Power, Prestige Power, and Target Ratcheting (with Aishwarrya Deore and Matthias Mahlendorf). [Paper] [SSRN]

Accounting, Organizations and Society 2023

Working Papers

[1] Supervisor Behavior under Competitive Pressure (with Wei Cai and Matthias Mahlendorf) [SSRN]

[2] Selective Accountability: Information-Based Regulations and Environmental Disparities (with Anson Jiang) [SSRN]

[3] Removing Sludge—The Impact of Simplified Rating Systems on the Informativeness of Composite Product Ratings (with Oliver Hegers and Matthias Mahlendorf) [SSRN]

[4] Portfolio Overlap, Information Competition, and Firms’ Fair Disclosures (with Haoran Liu and Mingxuan Ma)

[5] Vertical Integration and Executive Compensation Arrangements (with Anson Jiang, Haoran Liu, and Gaizka Ormazabal) [SSRN]

[6] AI Camera as a Control Technology: Evidence from the Field (with Yutong Chen, Chung-Yu Hung, and Anson Jiang)

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