Professor Ferdinand Akthar Gul is the Head and Chair Professor of accounting and corporate governance at the school of accounting and finance, Hong Kong Polytechnic University. He has published more than 60 refereed papers in top international journals including: the Journal of Financial Economics; Journal of Corporate Finance; Journal of Accounting and Economics; Contemporary Accounting Research; and The Accounting Review: Accounting, Organizations and Society. He has lectured extensively, and internationally, on governance issues in China and East Asia. Prof. Gul was previously the Head and Chair Professor in Accounting, Department of Accountancy and Director of the Accounting and Corporate Governance Centre at the City University of Hong Kong. He also sits on the editorial board of several international journals.Dr Haitian Lu is Assistant Professor in Law at the School of Accounting and Finance, Hong Kong Polytechnic University and is the Program Director of the Masters of Science in China Business Studies. Dr. Lu obtained a PhD. In Law from National University of Singapore and specializes in Chinese law, economics and society. Prior to joining the Hong Kong Polytechnic Univeristy, Dr. Lu worked for the United Nations High Commissioner on Human Rights in Geneva and a leading law firm in Singapore.