Hui Fan
Hui Fan
CPAPhD Candidate

Welcome to my page!

I am a Ph.D. Candidate in Accounting at John Molson School of Business, Concordia University, and a Certified Public Accountant.

My research primarily revolves around financial archival research topics. Within this domain, I have a specific focus on the areas of financial reporting, voluntary disclosure, and non-GAAP reporting.

I have a keen interest in teaching financial accounting. I employ a learner-centered approach that encourages student engagement and participation. I incorporate a variety of teaching strategies, such as group projects and practical exercises, to promote critical thinking and problem-solving skills.

Before joining the Ph.D. program at Concordia University, I earned a Bachelor Degree in Accounting (2013) from Southern Connecticut State University and a Master Degree in Financial Risk Management (2015) from University of Connecticut. Alongside my academic pursuits, I gained practical experience as an accounts payable specialist and auditor, enriching my understanding of real-world accounting practices.

I enjoy cooking, running, watching movies, and spending time with my family.

Research

Publications

Magnan, M., Normand, R., Pougom, G. N., Noussa, H. N., and Fan, H. (2020). Conséquences de la COVID-19: Étude de I'impact des taux d'intéret négatifs [Consequences of COVID-19: Study of the Impact of Negative Interest Rates] (No. 2020rp-22). CIRANO. [Abstract]

Working Papers

1. The Quantity of Non-GAAP Metrics Used in Quarterly Earnings Releases: A Study on the Determinants

  • Presented at the Concordia University (2022), 2023 EAA Annual Congress, 2023 CAAA Annual Conference
  • Preparing for submission
  • "We find that managers are likely to disclose a larger quantity of non-GAAP metrics when their firms have more complex accounting reports and more extensive intangible assets. These findings suggest that when firms' information environment is relatively poor, investors likely have a greater demand for additional information and managers provide more non-GAAP metrics to respond."

2. Non-GAAP Metrics and Properties of Analysts’ Earnings Forecasts: The More, The Better?

  • Presented at 2023 Joint Montreal Ph.D. Conference at University of Quebec in Montreal, Hong Kong Baptist University (2023)
  • Preparing for submission
  • "We find that analysts forecast accuracy is increasing and dispersion is reducing in the quantity of non-GAAP metrics, suggesting that analysts find that a greater number of non-GAAP metrics are more valuable and thus are helpful in making forecasts."

Work in Progress

1. Why Do Firms Issue Multiple Non-GAAP Guidance Measures?

2. The Impact of Peer Firms’ Disclosure Readability: Implications from Future Earnings

3. The Impact of Cash Conversion Cycle on the Properties of Analysts’ Forecasts (with Li Yao, Concordia University)

4. Textual Analysis of Climate Risk Disclosures (with Liz Yanmin Gao, Thompson Rivers University)

Teaching

Solo Instructor

1. COMM 217 - Financial Accounting (undergraduate core), Concordia University, Winter 2023, Fall 2023

Teaching Assistant

1. MBA 642 - Financial Reporting for Responsible Decision Making (MBA), Fall 2021, Winter 2022, Winter 2023

2. ACC 355 - Analysis of Financial Statements (undergraduate elective), Winter 2022

3. COMM 217 - Financial Accounting (undergraduate core), Fall 2022

CV