HKUST 2006-2007 Annual Report
43
趙天壽教授
Prof Tianshou
Zhao
機 械 工 程 學 系 教 授
趙天壽參與開發清潔
高效能源技術。他在
燃料電池領域方面的
研究，去年在國際學
術界引起巨大迴響。他曾於多個重要國際會議
上發表主題演講，並當選為
《Advances in Fuel
Cells》
總編輯。
Studies by Prof T ianshou Zhao of the
Department of Mechanical Engineering involve
the development of clean and high-efficiency
energy technologies. His research into fuel
cells continued to make a significant impact
on the international academic community last
year, as indicated by plenary/keynote lectures
at important international conferences and
his election as editor-in-chief of
Advances in
Fuel Cells
.
希志教授
Prof Gilles
Hilary
會 計 學 系 助 理 教 授
希 志 成 功 以 一 個 模
型， 證 明 公 司 管 理
層在面對有組織的勞
工時，就會透過減少
訊息披露，以保持訊息的不對稱性，即管理層
始終較外界掌握更多資料。他證明，企業內有
強大的勞工組織，與低程度訊息披露的指標相
關，如買賣價差擴大、交易量降低、分析師的
研究減少等。
Assistant Prof Gilles Hilary of the Department
o f Ac coun t i ng deve l oped a mode l t o
show that, when facing organized labor,
management has an incentive to preserve
information asymmetry – meaning it continues
to know more about what’s going on than
outsiders — by reducing what is disclosed to
the public. He provided evidence that strong
organized labor is associated with indications
of low disclosure, such as higher bid-ask
spreads, lower trading volume and lower
analyst coverage.
李祺夫教授
Prof Clive Lennox
會計學系副教授李祺夫透過聯合研究證明，公司聘任旗下財務主管的前任核數師行，
情況較為聘任其他核數師行較為普遍。但如審核委員會的獨立性強，則情況將有所不
同，意味獨立的審核委員會可增強審計的質素。
In a collaborative study, Associate Prof Clive Lennox of the Department of
Accounting showed that companies appoint their financial officers’ former
audit firms more often than alternative firms. However, this is less likely if audit
committees are more independent, suggesting that independent audit committees strengthen audit quality.
