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.

My research interests lie at the intersection of accounting and interdisciplinary topics such as corporate innovation, operational decisions, corporate governance, and management control systems.

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

RA Recruitment

We are hiring research assistants for projects led by faculty at The University of Hong Kong and The Chinese University of Hong Kong. Ideal candidates are students interested in academic research or PhD applications, with Python skills (ML/LLM experience a plus). Positions are full-time (in HK/Shenzhen, visa support available) or part-time, starting in summer or September for 3–12 months. To apply, please email your CV (English or Chinese), code sample, and transcript to fanwu@cuhk.edu.hk with the subject line: RA Application – [Your Name] – [University].

Full-time research assistant placements:

The University of Hong Kong (2; 2025 and 2026 PhD intakes)

Publications

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

Revising for 3rd round submission at Journal of Accounting Research

[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]

Revising for 2nd round submission at Accounting, Organization and Society

[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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