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Prof. SHI Shanshan 史珊珊教授

Associate Professor of Teaching, Office of the Faculty of Business
Director of Taught Postgraduate Programmes Office, Office of the Faculty of Business

BA (Fudan Univ.); MSc in Accountancy (Bentley Univ.); Master of Applied Business Research 
DBA (SBS Swiss Business School)

Department of Accountancy

Phone: (852) 2616-8189



Prof. Shi first joined Lingnan University in August 2007. Over the years, Prof. Shi has served the University in different capacities and most recently, besides teaching for both undergraduate and postgraduate students, Prof. Shi serves as the Director of Taught Postgraduate Programmes Office, overseeing the management of all the business-related taught master's programmes of the Faculty of Business. Prof. Shi has over 16 years of teaching experience in tertiary education including the Hong Kong University of Science and Technology, Lingnan University and the Hang Seng University of Hong Kong.  Prof. Shi’s research interest is in the areas of PRC tax and international taxation. Her articles appear in the Journal of International Financial Management and Accounting, Journal of Business Law, International Tax Journal, the Company Lawyer, and some other professional practitioners' journals.  


Professionally, Prof. Shi was the international tax manager, having gained extensive practical experiences at both Boston and Hong Kong offices of one of the big four accounting firms. She managed various tax compliance and consulting engagements, serving both individual and corporate clients alike. Some of these clients include Tufts University, Boston Gas, EF Education, Brigham and Woman Hospital, and Merrill Lynch.


Prof Shi is a U.S. Certified Public Accountant (CPA), a Fellow of Hong Kong Institute of Certified Public Accountants (FCPA), and a Chartered Global Management Accountant (CGMA). She is also an associate member of the Hong Kong Independent Non-executive Director Association, and a life time member of the Association of Women Accountants. Prof Shi is invited as an expert member of the Shenzhen Accounting Association. For the past three years, Prof Shi is the marker and moderator for Paper 5 “Advanced Taxation Practice” of the Chartered Tax Adviser (CTA) Qualifying Examination for the Taxation Institute of Hong Kong (TIHK), HK’s professional body focused in taxation practices.


Prof. Shi is the lifetime member of Beta Gamma Sigma, the honor society serving business programmes accredited by AACSB International. She was the Bronze Medal Winner in the 1994 AICPA exam in the State of Massachusetts. Prof. Shi served as a member of Board of Review (Inland Revenue Ordinance) of the HKSAR government from 2018 to 2020.


Research Interests:

  • PRC Tax
  • International Taxation and Tax Planning
  • Taxation for Digital Economy
  • Transfer Pricing
  • Corporate Governance
  • ESG and Sustainability


Teaching Interests:

  • ESG Accounting and Disclosure
  • PRC Taxation
  • International Taxation
  • Management Accounting
  • Cost Accounting
  • Management and Cost Accounting
  • Financial Accounting


Refereed Journal Publications:

"Profit-tax relationship, business group affiliation, and external monitoring in China." Journal of International Financial Management and Accounting, June 2021, 32(2), p. 182-206 (with Lin, K.Z. and F. Tang).

“Transparency of company: Operational challenges for implementing the new requirements on beneficial ownership in Hong Kong”. Journal of Business Law, 2020, v. 2020 n. 1, p. 1-19. (with Goo, S. H. and Lee, H.).
“Reflections on Mandatory Sustainability Reporting in Emerging Markets - Challenges and Recommendations”. The Company Lawyer, 2018, 39(1), 13-20. (with Luo R. and Yip, R.).
Coping with the Increasingly Stringent Global Anti-tax Avoidance Environment: The Case of MNCs in China”. International Tax Journal2017, 43(1), P27-36 and P62-63.
“Investing in China's Equity Market - PRC Tax Implications for Foreign Investors”.International Tax Journal2016, 42(3), P21-30 and P43-44. (with Cheng, S. and Yip, R.).
Taxing Indirect Equity Transfers in China”.International Tax Journal2015, 41(2), P51-60. (with Lin K.Z.).
“Green Tax in the People's Republic of China”. International Tax Journal, 2015,41(2), P61-73. (with Cheng, S.).
“The Impact of New Income Tax Law on Foreign Invested Enterprises in China”. International Tax Journal2012,38(1), P17-24 and P47-48. (with Cheng, S.).
Other Professional Publications
“Second Opinions: Are Universities Doing Enough to Prepare Future Accountants?” A Plus, the Monthly Journal of the Hong Kong Institute of Certified Public Accountants, December 2019. The article can be retrieved at
“Domestic Transfer Pricing for Tax Purposes in Mainland China”, A Plus, the Monthly Journal of the Hong Kong Institute of Certified Public Accountants, October 2019 (with LIN, K.Z.). The article can be retrieved at

“Curtailing Transfer Pricing in Mainland China – The Roles of Enhanced Tax Administration, Corporate Governance and Changing Ethical Perceptions”. CSj, the Monthly Journal of the Hong Kong Institute of Chartered Secretaries, June 2019 (with Simmons, R.). The article can be retrieved at