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The research areas of Dr Zhou Gaoguang are auditing, corporate social responsibility (CSR) and international accounting. He continues to examine how international auditing regulations and US-based auditing regulators’ international inspection activities affect global capital mobility. The results based on those studies shed light on how audit-related institutions contribute to capital allocation and economic growth.
Given the importance of auditing, Dr Zhou is working with his co-authors to further explore how auditing institutions help international investors to identify investment opportunities globally. Additionally, he continues working on how corporate governance affects CSR. One of his studies examines how inside directors could constrain CEOs from engaging in excessive CSR and therefore create value for shareholders. The study complements prior studies on corporate boards and shows that inside directors could be good monitors to refrain CEOs from using CSR as a means to reap their own private benefits. The study should be able to provide new insights on how to better structure corporate boards to improve their effectiveness in taking care of stakeholders. The paper based on the project received the Best Paper Award at an international conference.
- Best Paper Award at the 8th Conference of the World Accounting Frontiers Series (2019)
- Best Paper Award at the 6th World Business Ethics Forum (2016)
- Rezaee, Z., Tsui, J., Cheng, P. and Zhou, G., Business Sustainability in Asia: Compliance, Performance, and Integrated Reporting and Assurance. John Wiley & Sons. 2019.
- Chen, W., Zhou, G., & Zhu, X. “CEO tenure and corporate social responsibility performance.” Journal of Business Research. 2019.
- Chen, Theodore T. Y., Zhang, F. F., & Zhou, G. S. “Secrecy Culture and Audit Opinion: Some International Evidence.” Journal of International Financial Management and Accounting 28 (3) (2017): 274-307, doi: 10.1111/jifm.12057