Associate Professor Hai Wu

PhD (ANU); BAppFin (Hon), BCom-Accg with BAppFin (Macquarie)
ANU College of Business and Economics
T: +61 2 6125 3586

Research interests

My current research is in the area of financial accounting and capital market

research. My past and current research covers some particular topics:

  • determinants of effective financial regulations,
  • information contents of reported innovation activities,
  • determinants and consequences of firms' governance structure,
  • accounting for exploration expenditures;

Researcher's projects

Current Working Papers

1. Predicting loss reversal in Australia

2. Investment-related pressure and audit risk, with Louise Lu and Yangxin Yu

3. Using the R&D capitalization choice to explain the scale benefits of R&D investment, with Anne-Maree Thomas and Sue Wright

4. Responsive enforcement strategy and corporate compliance with disclosure regulations, with Ka Wai Choi, Xiaomeng Chen and Sue Wright

5. The Impact of Leahy-Smith America Invents Act on firm’s information environment, with Rui Huang and Louise Lu

Past student projects

Ka Wai (Stanley) Choi (PhD) “Deterrent effects of Expanding Disclosure Regulation Sanctions.” 

Xiaomeng Chen (PhD) “Analysts earnings forecasts in Australia and their implications in the extractive industry.”

Kerui Zai (Research Master) "Reputation incentives of independent directors with multiple directorship and audit fees."

Tong Liu (Research Master) "Investment related pressure and managers’ tendency to withhold bad news."

Qiu Xia (Research Master) “The Effect of Accounting Methods for Exploration & Development expenditures on Cost of Capital, Return Volatility, and Analyst Forecasts.”

Yi-Hsuan Chiu (Research Master) “Investment Related Pressure and Audit Risk.”

Rui Huang (Honours) “The Impact of Leahy-Smith America Invents Act on firm’s information environment.”

Yuzhou Hu (Honours) “Earnings Management Activities in Response to the Australian Mining Tax Reform.”

Ka Wai (Stanley) Choi (Honours) “Analysts Forecast around Forced CEO Changes.”

Anne-Maree Thomas (Honours) “The Uncertainty of Future Economic Benefits: The Case of R&D Accounting in Australia.”




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Updated:  09 December 2023 / Responsible Officer:  Director (Research Services Division) / Page Contact:  Researchers