Stephen Teng Sun is an associate professor with a joint appointment in the department of accountancy and department of economics&finance at the City University of Hong Kong. He obtained a Ph.D. in economics from Stanford University in 2015 and previously taught at Guanghua School of Management, Peking University. His research has been published or is forthcoming in leading journals such as the Journal of International Economics, Journal of Financial Economics, Review of Economics and Statistics, Journal of the European Economic Association, Journal of Public Economics, and Journal of Development Economics. His research has been presented at international conferences including the AFA, WFA, NBER Taxation, NBER SI, and the FARS. His accounting research obtained two grants from the Hong Kong Research Grants Council.