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Dr. SHI Shanshan 史珊珊博士


Associate Director

Taught Postgraduate Programme Office, Faculty of Business

BA (Fudan Univ.); MSc in Accountancy (Bentley Univ.); Master of Applied Business Research, DBA (SBS Swiss Business School); CPA (U.S.); FCPA (HK); CGMA

Department of Accountancy

Phone: (852) 2616-8189



Dr. Shanshan SHI joined Lingnan University in August 2017 as the Programme Director for the Master of Accountancy (MAcc) and the Postgraduate Diploma in Accountancy (PGDA) Programmes. Before that, she had over ten years’ teaching experiences at a few higher education institutions including Hong Kong University of Science and Technology, Lingnan University and Hang Seng University of Hong Kong. Dr. Shi’s research interest is in the areas of PRC tax and international taxation and her articles appear in Journal of Business Law, International Tax Journal, the Company Lawyer, and some other professional practitioners' journals.  

Professionally, Dr. Shi was the international tax manager, having gained extensive practical experiences at both Boston and Hong Kong offices of one of the big four accounting firms. She managed various tax compliance and consulting engagements, serving both individual and corporate clients alike. Some of these clients include Tufts University, Boston Gas, EF Education, Brigham and Woman Hospital, and Merrill Lynch.

Dr. Shi is the lifetime member of Beta Gamma Sigma, the honor society serving business programmes accredited by AACSB International. She was the Bronze Medal Winner in the 1994 AICPA exam in the State of Massachusetts. Currently, Dr Shi serves as a member of Board of Review (Inland Revenue Ordinance) of the HKSAR government.


Research Interests:

  • PRC Tax
  • International Taxation


Teaching Interests:

  • PRC Tax
  • Management and Cost Accounting
  • Financial Accounting


Refereed Journal Publications:

Lin, K.Z., S. Shi, and F. Tang. 2021. Profit-tax relationship, business group affiliation, and external monitoring in China. Journal of International Financial Management and Accounting (forthcoming).

“Transparency of company: Operational challenges for implementing the new requirements on beneficial ownership in Hong Kong”. Journal of Business Law, 2020, v. 2020 n. 1, p. 1-19. (with Goo, S. H. and Lee, H.).
“Reflections on Mandatory Sustainability Reporting in Emerging Markets - Challenges and Recommendations”. The Company Lawyer, 2018, 39(1), 13-20. (with Luo R. and Yip, R.).
Coping with the Increasingly Stringent Global Anti-tax Avoidance Environment: The Case of MNCs in China”. International Tax Journal2017, 43(1), P27-36 and P62-63.
“Investing in China's Equity Market - PRC Tax Implications for Foreign Investors”.International Tax Journal2016, 42(3), P21-30 and P43-44. (with Cheng, S. and Yip, R.).
Taxing Indirect Equity Transfers in China”.International Tax Journal2015, 41(2), P51-60. (with Lin K.Z.).
“Green Tax in the People's Republic of China”. International Tax Journal, 2015,41(2), P61-73. (with Cheng, S.).
“The Impact of New Income Tax Law on Foreign Invested Enterprises in China”. International Tax Journal2012,38(1), P17-24 and P47-48. (with Cheng, S.).
Other Professional Publications
“Second Opinions: Are Universities Doing Enough to Prepare Future Accountants?” A Plus, the Monthly Journal of the Hong Kong Institute of Certified Public Accountants, December 2019. The article can be retrieved at
“Domestic Transfer Pricing for Tax Purposes in Mainland China”, A Plus, the Monthly Journal of the Hong Kong Institute of Certified Public Accountants, October 2019 (with LIN, K.Z.). The article can be retrieved at

“Curtailing Transfer Pricing in Mainland China – The Roles of Enhanced Tax Administration, Corporate Governance and Changing Ethical Perceptions”. CSj, the Monthly Journal of the Hong Kong Institute of Chartered Secretaries, June 2019 (with Simmons, R.). The article can be retrieved at