Dr Wing Hei Sao


Faculty:Faculty of Business, Innovation and Entrepreneurship

Location: ARU Peterborough

Wing is a Lecturer in Accounting and Finance at ARU Peterborough. He received his PhD in Accounting from the Chinese University of Hong Kong. He is experienced in delivering modules on Financial Accounting and Information Systems.

Email: [email protected]



Prior to joining ARU Peterborough, Wing held the position of Assistant Professor at Hong Kong Metropolitan University, where he developed and delivered a variety of accounting and financial reporting modules.

He received his PhD in Accounting in 2021 from the Chinese University of Hong Kong and his thesis mainly focused on understanding the impact of financial reporting on the interaction between competing firms.

Spoken Languages

  • Putonghua
  • Cantonese
  • Japanese

Research interests

  • Empirical financial
  • Real earnings management
  • Supply Chain
  • Disclosures


  • BSc Accounting and Finance
  • Module leader for Introduction to Financial Reporting (Level 5)


  • PhD in Accounting, The Chinese University of Hong Kong
  • Master of Accountancy, The Chinese University of Hong Kong

Recent presentations and conferences

Sao, W.H., 2021. Cross-firm Real Earnings Management: Evidence from Firms sharing Major Customers. IIBG 5th Academia-industry Exchange, Hong Kong.

Sao, W.H., 2018. Do Firms Really Overproduce to Manage Earnings? A Re-examination of Production Costs Proxy. EAA Annual Congress, Milan, Italy.