陈国荣（Chan, Derek Kwok Wing），不列颠哥伦比亚大学工商管理哲学博士（会计学）。

陈国荣为香港中文大学社会科学学士、韦仕敦大学文学硕士，1995年获得不列颠哥伦比亚大学工商管理哲学博士（会计学）。曾任香港科技大学工商管理学院会计学系助理教授，2001年7月加入香港大学经济及工商管理学院。

现任香港大学经济及工商管理学院副院长（本科）、会计学及法学副教授。

陈国荣研究领域包括审计市场的产业组织、专业会计师监管的均衡模型、财务报告、披露理论、信息经济学。

代表性论文：

Chan, D., and N. Liu, “The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency”, The Accounting Review, forthcoming.

Chan, D., and N. Liu, “Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency”, The Accounting Review, Vol. 97, No.5, pp. 163-188.

Chan, D., X. Li, and Q. Xin, 2021, “Institutional Investor Inattention and Audit Quality”, Journal of Accounting and Public Policy, Vol. 40, No. 3, Article 106857.

Chan, D., and J. Gao, 2014, “Earnings Management, Incentive Contracts and Private Information Acquisition”, Journal of Accounting and Public Policy, Vol. 33, No. 6, pp. 529-550 (Lead Article).

Liu, X., and D. Chan, 2012, “Consulting Revenue Sharing, Auditor Effort and Independence, and the Regulation of Auditor Compensation”, Journal of Accounting and Public Policy, Vol. 31, No. 2, pp. 139-160 (Lead Article).

Chan, D., and K. P. Wong, 2002, “Scope of Auditors’ Liability, Audit Quality, and Capital Investment”, Review of Accounting Studies, Vol. 7, No. 1, pp. 97-122.

Chan, D., 1999, “Low-Balling and Efficiency in a Two-Period Specialization Model of Auditing Competition”, Contemporary Accounting Research, Vol. 16, No. 4, pp. 609–642.

Chan, D., and K. P. Wong, 1999, “CVP under Uncertainty and the Manager’s Utility Function Revisited”, Review of Quantitative Finance and Accounting, Vol. 12, No. 2, pp. 159-171.

Chan, D., and S. Pae, 1998, “An Analysis of the Economic Consequences of the Proportionate Liability Rule”, Contemporary Accounting Research, Vol. 15, No. 4, pp. 457-480.

Wong, K. P., and D. Chan, 1993, “A Simple Model of Spatial Banking Competition”, Economic Letters, Vol. 42, No. 4, pp. 391-397.