Ricky Xu Yao
Ricky Xu Yao
PhD Candidate in Accounting
The University of Hong Kong, HKU Business School
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I am a PhD Candidate in Accounting at the University of Hong Kong and a Tax Policy Network Fellow. I will be on the 2026–2027 job market. During 2025, I was a visiting scholar at the University of North Carolina at Chapel Hill.
My research examines firms' responses to tax policies, with a focus on innovation and disclosure. In my job market paper, I study how patent box incentives shape firms’ relative reliance on trade secrecy and patenting, and trace the downstream consequences for knowledge spillovers, productivity, and industry structure.
Before doctoral studies, I led the global transfer pricing function of a multinational technology group. Prior to that, I worked in PwC’s Global Transfer Pricing and Value Chain Transformation practice across its offices in the U.S., Canada, and Hong Kong. I hold an M.S. in Economics from Texas A&M University. I am a CFA charterholder and a certified Financial Risk Manager.
Contact: ricky.yao[at]connect.hku.hk
References
References
Chung Hon-Dak Professor in Accounting
University of Hong Kong
Associate Professor of Accounting
University of North Carolina at Chapel Hill
Professor and Harold Q. Langenderfer Scholar of Accounting and Thomas Willis Lambeth Distinguished Chair in Public Policy
University of North Carolina at Chapel Hill
David E. Hoffman Distinguished Professor of Accounting, Area Chair of Accounting and Senior Executive Director of the UNC Tax Center
University of North Carolina at Chapel Hill
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