Ruichao ZHU is an Assistant Professor at the Department of Accounting, Control & Legal Affairs at NEOMA Business School. He received his Ph.D. in Accounting from the Hong Kong University of Science and Technology in 2024. His main research interests are firm disclosure and reporting, environmental, social, and governance (ESG), and auditing. His research papers have been presented at international conferences, including the American Accounting Association (AAA) Annual Meeting and the European Accounting Association (EAA) Annual Congress. His primary teaching areas are financial accounting and management accounting.