LUI Daphne

Daphne Lui is Associate Professor of Accounting and Associate Academic Director of the Global BBA program at ESSEC, based on the Singapore campus. Her research interests are in the areas of financial reporting quality, corporate disclosure, financial intermediaries, and executive compensation. She is also interested in applying machine learning in her research projects.

At ESSEC, Daphne has taught in various programs including Masters in Management, Masters in Finance, Masters in Strategy & Management of International Business, PhD, in addition to the Global BBA program. 

Prior to pursuing an academic career, Daphne worked in corporate finance advising multinational clients on capital raising and corporate restructuring issues. She graduated from London Business School with an MSc in Finance and a PhD in Accounting.

Full-time academic appointments

• 2016 - Present : Associate Professor (ESSEC Business School, Singapore)
• 2009 - 2016 : Assistant Professor (ESSEC Business School, Singapore)

• HUANG, Z., JEANJEAN, T. and LUI, D. (2022). Analyst independence and earnings management. Journal of Business Finance and Accounting, In press.
• FILIP, A., HUANG, Z. and LUI, D. (2020). Cross-Listing and Corporate Malfeasance: Evidence from P-Chip Firms. Journal of Corporate Finance, 63, pp. 101232.
• ANDREICOVICI, I., JENY, A. and LUI, D. (2019). Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment. European Accounting Review, 29(1), pp. 1-26.
• GUAN, Y. and LUI, D. (2016). The Effect of Regulations on Pension Risk Shifting: Evidence from the U.S. and Europe. Journal of Business Finance and Accounting, 45(5), pp. 765–799.
• LUI, D., MARKOV, S. and TAMAYO, A. (2012). Equity Analysts and the Market's Assessment of Risk. Journal of Accounting Research, 50(5), pp. 1287-1317.
• LUI, D., MARKOV, S. and TAMAYO, A. (2007). What makes a stock risky? Evidence from sell-side analysts' risk ratings. Journal of Accounting Research, 45(3), pp. 629-665.

• JENY, A., ANDREICOVI, I. and LUI, D. (2022). Do Firms Respond to Auditors' Red Flags? Evidence from the Expanded Audit Report. In: 8th Paris Financial Management Conference (PFMC) 2022. Paris.