Daphne LUI

Daphne LUI is an Associate Professor in the Department of Accounting and Management Control at ESSEC Business School Singapore, a position she has held since 2016. Previously, she served as an Assistant Professor at the same institution from 2009 to 2016. She currently serves as the Associate Academic Director of the GLOBAC BBA APAC program and was the PhD Coordinator for the Accounting and Auditing concentration from 2016 to 2022.

Professor LUI's research focuses on accounting, financial reporting, and corporate disclosure. Her work examines how firms communicate financial information, the role of auditors in financial reporting quality, and how investors process and use disclosure information. She employs both traditional accounting research methods and innovative techniques like topic modeling to analyze corporate disclosures.

Her recent publications demonstrate a consistent focus on the intersection of accounting practices, corporate governance, and market efficiency. LUI's research often explores how regulatory changes impact financial reporting behaviors and how different market participants interpret and react to financial information. She has made significant contributions to understanding goodwill impairment disclosures, earnings management practices, and the role of financial analysts in capital markets.

Professor LUI has served as a thesis co-director for multiple doctoral students, including ANDREICOVICI Ionela-Irina (2013), HUANG Zhongwei (2010), LIU J. (2021), TAN H. (undated), and TAO C. (2024). She has also held editorial positions, serving as Associate Editor for Accounting Forum from 2021-2023 and as a member of the editorial board for the same journal from 2020-2021. Additionally, she has been a member of the scientific committee for the annual European Accounting Association Congress (Financial Analysis Section) since 2014.