I am grateful to have the opportunity to attend the 2nd HKU Summer Accounting Conference and Doctoral Consortium, organised by the Area of Accounting and Law at HKU Business School from 11 to 13 June 2026. The three-day event brought together doctoral students, faculty members, and practitioners to discuss emerging questions in accounting research and practice. Participating in both the doctoral consortium and the main conference gave me valuable exposure to current scholarship, constructive academic debate, and the international accounting research community.

The Doctoral Consortium featured sessions led by Professor Luo Zuo and Professor Xiumin Martin of Washington University. The consortium was especially valuable because it offered a rare opportunity for doctoral students to learn directly from experienced scholars and consider how to navigate the arduous research journey.

The main conference featured two keynote addresses and six research paper presentations, each accompanied by a formal discussion and audience questions. A prominent theme was the growing influence of artificial intelligence on accounting. The programme examined AI in auditing, the effects of AI-generated summaries on investor interpretation, strategic corporate disclosures concerning AI investment, and human–AI collaboration in corporate valuation. Other presentations addressed timely insider-trading reporting, informed bidding, language in earnings conference calls, and retail investors’ participation in such calls. Together, these studies demonstrated the breadth of contemporary accounting research and the variety of methods used to investigate economically important questions.

Beyond the formal programme, the conference offered opportunities to interact with doctoral students and established scholars from different institutions. These exchanges broadened my understanding of the field and highlighted the value of engaging with researchers who approach related questions from different perspectives.

Overall, attending the conference was a highly valuable part of my doctoral development. I will apply the lessons from the consortium, presentations, and discussions when refining my research questions, evaluating empirical choices, and communicating my work.