The financial market is facing increasing demand for compliance and good governance practices due to the rapidly changing regulatory landscape, the increasing global nature of issues we face, and the need to align Hong Kong with international standards/maintain its status as a major international financial center. It is important that these changes be appreciated, new boundaries be recognized, and a robust governance culture and control framework be established. This course seeks to achieve that and is broadly divided into 2 parts. Part 1 will start with an overview of the financial regulatory framework in Hong Kong, including the powers and functions of regulatory bodies such as the Securities and Futures Commission (SFC), Stock Exchange of HK (SEHK) and the HK Monetary Authority (HKMA). Part 2 will proceed to examine, in the context of this financial market regulatory framework, the governance structure, culture and controls.

As multinational enterprises (MNEs) expand across jurisdictions, they face complex tax rules, greater scrutiny, and rapidly evolving international standards. This course provides an overview of international tax and transfer pricing for managers. By the end of the course, students will be able to analyze common cross-border structures, identify major international tax risks for MNEs, and assess how tax and transfer pricing rules influence business decisions. The course is highly relevant for business managers, strategy consultants, investment bankers, and financial analysts.

This course introduces the basic topics of management. It provides the students with an understanding of what the job of a manager involves. In addition to covering the basic theoretical concepts, the course also allows the students to have some hands-on practice as an effective manager. Furthermore, this course has a strong emphasis on learning through real world examples. Upon finishing this course, students should have a solid understanding of (a) the contemporary issues faced by most managers today, and (b) the roles managers play in the process of attaining organizational goals.

This course introduces corporate finance topics, including capital budgeting techniques and financial and risk management. It identifies and provides a framework for analyzing the major financial decisions made by a firm. Issues addressed include asset valuation models, investment decision making, analysis of risk, financial planning, dividend policy, working capital management, sources of long-term finances and the cost of capital, and the financial mix for the firm.

The ability to store, retrieve, and manipulate data using modern database systems is essential to the success of data analytics. Besides relational databases that have been widely used in transactional systems and dimensional databases that have been the core of data warehouses, non-relational databases have also gained much popularity nowadays because of their flexibility to handle semi-structured and unstructured data. This course aims to introduce the fundamental principles of the design, development, and administration of various database models. Students will learn the basic concepts involved in the design and management of relational databases, dimensional databases, and NoSQL databases.

This course aims to introduce students to the fundamental concepts in forensic accounting, enhance students' awareness to various fraud schemes, including financial statement frauds and corruption, promote detections and preventions of earnings management, frauds, and corruption. Students will gain the concepts and applications of the course content through a variety of teaching and learning materials and activities, including and not limit to book chapters, articles, slides, videos, cases, presentations, discussions, connections with industry professionals in Forensic Accounting, and other interactive lecture activities.

This course is designed to help students develop strategies to create and extract value from applying social media analytics.  Techniques covered will include web scraping, data management, machine learning, social network analytics, text analytics, natural language processing, sentiment analysis, and knowledge mining.  Students will also learn how to carry out a business analytics project from beginning to end.

The course aims to examine questions on different aspects of a modern full-service bank, including how it makes profit in each of the main business areas, as well as the main risks that it faces and how it manages those risks.  The course focuses on financial statement analysis and also analyzing the accounting and disclosure rules for financial instruments, in order to reveal the strategies followed by the bank given the various regulations under which it operates.

This course is an in-depth exploration of the intersection between sustainability/ESG (environmental, social, and governance) factors and their influence on the financial markets. The goal of the course is to introduce economic frameworks to critically view the dynamics of ESG in practice nowadays to graduate students. Topics covered includes the economics root of sustainability/ESG, ESG reporting and disclosure framework, ESG investing, rating agencies and measurement, and social impacts of ESG. Course materials combine the insights from academic research and real-world business cases. Through lectures, case studies, guest speakers, and interactive workshops, participants will be equipped with the knowledge and tools to critically engage with and contribute to the field of ESG in capital markets.

This course aims to provide specialized knowledge on accounting topics and issues which are practical for students to develop their professional career in financial reporting for both profit and non-profit organizations. We will cover more complex issues in group accounting such as inclusion of associates and joint arrangements in the consolidated financial statements, changes in group structures, and consolidation of foreign operations. We will further discuss other advanced topics such as accounting for government grants, employee benefits, share-based payments, insurance contracts, and fair value measurement. The differences in financial reporting between profit and non-profit organizations will also be examined. This course will make use of a lot of case studies and examples to help students effectively apply the relevant International Financial Reporting Standards (IFRS) into practice. Lecture preparation and active class participation are expected in this course.

This course examines how AI and advanced data analytics are transforming accounting by automating routine work (data entry, invoice processing, reconciliations), improving audit sampling and fraud detection, and enabling real-time forecasting and strategic analysis. Students will study machine learning basics, ethical and governance considerations, and practical use cases — automated expense reporting, predictive cash-flow models, AI-driven audit procedures, and intelligent document processing, to prepare accountants for higher-value roles in risk assessment, compliance, and decision support.