News and Events in 2026

• Date: 28 August 2026

• Time: 10:00 – 11:30

• Venue: SEK107

• Speaker: Professor Tanya Tang (Brock University)

• Title: Get My Money Back: The VAT Distortion and Related-Party Transactions in China

• Abstract: This paper examines how capital constraints arising from challenges in the VAT operational system influence firms’ tax compliance behavior. Excess input VAT over output VAT was unrefunded in China before 2018, resulting in a significant financial burden for businesses. Utilizing a National Tax Survey Database, we investigate how firms strategically manage their VAT payments to minimize cash lockup. We find that firms with substantial input VAT credit carryovers (IVCC) increase output credits via related-party sales. This effect is more pronounced for financially constrained firms, particularly when the related parties are subsidiaries of listed firms and can effectively absorb the additional output credits generated by increased purchases from listed firms. We further observe that related-party sales induced by IVCC negatively affect the gross margin of transferee parties, suggesting the involvement of inflated transfer pricing. Following China's implementation of partial refund of IVCC in 2018, related-party sales declined notably across the pilot industries. These findings provide empirical evidence of a mechanism for VAT non-compliance and distortion.

📣 A new academic year is about to begin — time to start planning your next adventure!

The “Gotta GO! Sustainable Explorer Challenge” organised by HK Express is back for its third edition! This year, the challenge is expanding beyond Hong Kong to include selected universities in Macau, Guangzhou and Shenzhen, bringing students from across the Greater Bay Area together for a creative and action-driven winter low-carbon travel challenge! 🌍✨

Simply join our Programme Briefing ➡️ form a team of two ➡️ attend the workshops ➡️ and submit a “4D3N low-carbon travel proposal” 📝 for the chance to win HK Express round-trip flights and travel sponsorship ✈️ to bring your travel plan to life
Gotta GO your way! 🏃

🏆 Prizes

Shortlisted Teams (5 teams):
• HK Express-sponsored round-trip flight tickets ✈️
•    Plus a HK$4,000 travel fund per person to execute your planned 4D3N low-caron travel itinerary
• Travel period: Jan 2027

Champion Team (1 team):
• One set of HK Express round-trip tickets per team member, valid for any HK Express destinations.

🧑‍🎓Eligibility
1. All undergraduate students (local and non-local) currently enrolled at:
• Hong Kong Baptist University (HKBU)
• Lingnan University (Lingnan)
• Macao Polytechnic University (MPU)
• The Macao University of Tourism (UTM)
• The Chinese University of Hong Kong (CUHK)
• The Chinese University of Hong Kong, Shenzhen (CUHK SZ)
• The Hong Kong Polytechnic University (PolyU)
• The Hong Kong University of Science and Technology (HKUST)
• The Hong Kong University of Science and Technology (Guangzhou) (HKUST(GZ))

2. Applicants must enter as a team of two and submit one proposal per team. (Team members do not need to be from the same university)

👉 Interested? Scan the QR code on the poster or register for the Programme Briefing (*compulsory) via the link below! https://forms.cloud.microsoft/r/AhR2XGDNfR

📅 Registration Deadline: 8 Sep 2026 (23:59HKT)

Terms and conditions apply.

Hong Kong, 30th June: The Department of Accountancy at Lingnan University was honoured to host Professor Daniel Yang, Assistant Professor of Accounting from the Owen Graduate School of Management, Vanderbilt University, for an academic workshop.

6月30日：嶺南大學會計學系榮幸邀請到范德堡大學歐文管理研究生院會計學助理教授梁健熙教授蒞臨主持學術工作坊。

To assist students in preparing for the upcoming Hong Kong Institute of Certified Public Accountants (HKICPA) Qualification Programme (QP) examinations, the Department of Accountancy invited experienced professional instructors Mr. Mike Li and Ms. Fanny Lam from HKCA Learning Media Limited (HKCA) to conduct intensive lessons from May to June 2026. The instructors focused on Module 11 Financial Reporting and Module 14 Taxation, providing in-depth analysis of exam question types, sharing effective exam techniques, and offering comprehensive review materials. These efforts helped students enhance their exam skills and improve their performance. The practical and enriching course content greatly benefited the students.

為了協助同學準備即將舉行的香港會計師公會（HKICPA）專業資格課程考試（QP），會計學系於2026年5月至6月期間，特別邀請了來自HKCA Learning Media Limited的資深專業導師Mr. Mike Li及Ms. Fanny Lam，針對Module 11 Financial Reporting及Module 14 Taxation進行集中授課。兩位導師深入分析考試題型，分享應試技巧，並提供豐富的溫習資料，有助同學提升應考能力與成績。課堂內容實用豐富，令同學們獲益良多。

The Department of Accountancy at Lingnan University was honoured to host Professor Si Fangbo, Assistant Professor from Jinan University, for an academic workshop. To commence the event, Professor Zhang Yue, Head of the Department of Accountancy, presented a souvenir to Professor Si as a token of appreciation.

5月19日： 嶺南大學會計學系榮幸邀請到暨南大學司方博教授蒞臨主持學術工作坊。活動開始前，會計學系系主任張玥教授向司教授致送紀念品，以表謝意。

The Department of Accountancy proudly congratulates our student, HUANG Guanzhe Joshua, and his team for their outstanding achievements at the Lingnan University Business Case Competition:

• Championship
  (Team Members: HUANG Guanzhe Joshua [Leader], Yu Yunwen, Zhong Zhiheng, Lyu Yichen)
• Most Popular Video Award (Third Prize)
  (Team Members: HUANG Guanzhe Joshua [Leader], Yu Yunwen, Zhong Zhiheng, Lyu Yichen)
• Best Presenter (Personal Award)
  (Recipient: HUANG Guanzhe Joshua)

Please click the button below for more details about the competition.

Forvis Mazars recently hosted an insightful sharing session on interview skills, held concurrently with the 2025-26 Accounting and Corporate Governance Student Enhancement Programme (ACGSEP) Award Ceremony. The event featured distinguished guest speakers, Mr. Fung Shiu Hang and Ms. Xu Chuyi Cherry, who generously shared their industry expertise and practical insights. Prior to the session, Prof. Zhang Yue, Head of the Department of Accountancy, presented souvenirs to Mr. Fung and Ms. Xu in recognition of their valuable contributions. They also took group photos with Department of Accountancy professors, including Prof. Han Peng Helen (Associate Professor of Teaching), Prof. Lu Yuzhu (Assistant Professor of Teaching) and Prof. Pong Hok Ko (Assistant Professor of Teaching).
 

富睿瑪澤(Forvis Mazars)最近舉辦了一場關於面試技巧的精彩分享會，同時舉行了2025-26年度Accounting and Corporate Governance Student Enhancement Programme（ACGSEP）頒獎典禮。活動邀請了業界資深嘉賓馮先生和徐女士，慷慨分享了他們的行業經驗和實用見解。活動開始前，會計系系主任張玥教授向馮先生和徐女士贈送了紀念品，以表彰他們的寶貴貢獻。嘉賓們還與會計系的韓鵬教授（教學副教授）、路雨竹教授（教學助理教授）及龐學高教授（教學助理教授）合影留念。

Hong Kong, 8 April 2026: The Department of Accountancy at Lingnan University was honoured to host Mr. Yu Hong, Managing Partner of a law firm and a practising lawyer in Mainland China, for an insightful guest lecture titled “Interdisciplinary talents in the digital era: pathways, prospects, and opportunities in commercial mediation for lawyers in Mainland China and Hong Kong.” Drawing upon his unique interdisciplinary background encompassing economics, management, law, and medicine, Mr. Yu delivered a compelling presentation to faculty members and students.

4月8日，嶺南大學會計學系榮幸邀請到內地律師事務所主任、中國執業律師余宏先生蒞臨，主講題為「數字化背景下跨學科人才成為內地或香港律師的途徑、前景以及商事調解的機遇」的精彩講座。余律師憑藉其橫跨經濟、管理、法學、醫學的獨特跨學科背景，為師生們帶來了一場內容豐富的演說。

Hong Kong, 26th March: The Department of Accountancy at Lingnan University was honoured to host Professor Lee Lian Fen from Boston College for an academic workshop. To commence the event, Professor Mao Ying presented a souvenir to Professor Lee as a token of appreciation.

3月26日，嶺南大學會計學系榮幸邀請到波士頓學院的LEE Lian Fen教授主持學術工作坊。活動伊始，毛莹教授向LEE Lian Fen教授致送紀念品，以表謝意。

Hong Kong, 6th March: CPA Australia recently organized an insightful talk at Lingnan University, delivered by guest speakers Ms. Cora Cheung and Ms. Candy Chiu. Prior to the session, Professor Zhang Yue (Head of the Department of Accountancy), Professor Helen Han (Associate Professor of Teaching) and Professor Joe Pong (Assistant Professor of Teaching) presented souvenirs to the speakers in appreciation of their expertise.

澳洲會計師公會（CPA Australia）近日在嶺南大學舉辦了一場富有啟發性的講座，特邀嘉賓講者為張小姐（Ms. Cora Cheung）和趙小姐（Ms. Candy Chiu）。在講座開始前，會計系主任張玥教授、教學副教授韓鵬教授以及教學助理教授龐教授向兩位講者贈送了紀念品，以表達對她們專業知識的感謝。

Hong Kong, 3rd March: The Department of Accountancy at Lingnan University was honoured to host Mr. Benson TSE from the ICAC, who delivered an engaging talk on legal and ethical topics to faculty and students. The session was primarily intended for students enrolled in CLC9020 Law in Everyday-life, but was also open to all faculty members and students across the University. Mr. Tse brought the subject to life by using vivid real-life examples and timely questions, skilfully connecting legal principles with everyday situations, and transforming complex concepts into accessible visuals. The talk was well-received by all attendees.

3月3日，嶺南大學會計學系榮幸邀請到廉政公署謝先生為教職員及學生分享法律知識。這場講座主要為修讀CLC9020的學生而設，同時亦開放予全校教職員及學生參與。謝先生透過多個生動的生活案例和緊貼時事的提問，將法律原則與日常情境巧妙結合，並把複雜概念轉化為直觀易懂的圖像，讓內容更貼近生活。講座反應熱烈。

Hong Kong, 27th February: Department of Accountancy at was honoured to invite The HKCGI (Hong Kong Chartered Governance Institute) to campus for a professional talk. Mr. Mohan Datwani, Deputy Chief Executive, and Ms. Melani Au, Director of Membership Development, served as guest speakers to discuss governance challenges in the AI era and related career opportunities with faculty and students.

2月27日， 嶺南大學会计学系有幸邀請到香港公司治理公會蒞臨校園，舉辦專業講座。公會副首席執行官Mohan Datwani先生及會員發展總監Melani Au女士擔任主講嘉賓，與師生分享人工智能時代的治理挑戰及相關職業發展機遇。

Hong Kong, 27th February: The Department of Accountancy at Lingnan University, in collaboration with the Teaching and Learning Centre (TLC), co-organised a workshop titled "AI Workshop: Harnessing AI Tools for Enhancing Judgement and Communication."

The session featured Professor BERTELLI Enrico, Associate Professor of Practice at the Wong Bing Lai Music and Performing Arts Unit, and Professor Benjamin Wu, Assistant Professor of Teaching in the Department of Accountancy.

2月27日， 嶺南大學會計學系與教學促進中心合辦了一場題為 「AI工作坊：運用AI工具提升判斷力與溝通能力」 的活動。

這場研討會邀請到 BERTELLI Enrico教授（黃炳禮音樂及演藝部實踐副教授）與 胡教授（會計學系教學助理教授）擔任主講嘉賓。

Hong Kong, 27th February: The Department of Accountancy at Lingnan University was honoured to host Mr. Benson TSE from the ICAC (Independent Commission Against Corruption), who delivered an engaging talk on integrity and ethics to faculty and students. To bring the subject to life, Mr. Tse employed vivid real-life cases and timely questions, skilfully linking legal provisions with practical scenarios, and even transforming complex clauses into accessible visuals. The session was primarily intended for students enrolled in ACT3300 Company Law, but was also open to all faculty members and students across the University. The talk was well-received by all attendees.

2月27日， 嶺南大學會計學系榮幸邀請到廉政公署謝先生為教職員及學生分享廉潔誠信知識。謝先生運用多個生動真實的案例，配合緊貼時事的問題，將法律條文與實際情境巧妙結合，更把複雜的條款轉化為形象的圖像，讓內容更易理解。這場講座主要為修讀ACT3300公司法的學生而設，同時亦開放予全校教職員及學生參與，反應熱烈。

Hong Kong, 26th January: The Department of Accountancy at Lingnan University was honoured to host Prof. Yiran Kang, Assistant Professor from the City University of Hong Kong, for a seminar titled “Venture Capital and Private Firms’ Voluntary Disclosure.” To commence the event, the Head of the Department, Professor Yue Zhang, presented a souvenir to Prof. Kang as a token of appreciation.

1月26日，嶺南大學會計學系榮幸邀請到香港城市大學助理教授康逸然教授，主持了一場題為「風險投資與私人企業的自願性信息披露」的學術研討會。活動伊始，學系主任張玥教授向康教授致送紀念品，以表謝意。