SMU School of Accountancy (SoA) Associate Dean (Research) and Professor of Accounting Cheng Qiang and SMU Assistant Professor of Accounting Holly Yang were featured in an editorial on SMU’s SoA Research Centre, which was established in 2010 to help SoA provide thought leadership in such areas as corporate governance, and corporate reporting and disclosure. On the centre’s focus on corporate reporting and disclosure, Prof Cheng said: “Because companies use mandatory financial reporting and voluntary disclosure to provide corporate information, it is important to understand how they do so through these channels, and how capital markets react to such information.” Assistant Prof Yang, who studies voluntary disclosure and the International Accounting Standards, noted that evidence in recent years has shown that human decisions can be influenced by the way information is presented, and that such findings have deep implications for reporting and disclosure. Both professors hope that the practical insights from their research will help foster a stronger profession and shape the future of global financial reporting.