(Adds short-seller report, company response, context)
HONG KONG, May 18 (Reuters) - Hong Kong shares in AAC Technologies dropped as much as 11 percent before being suspended on Thursday, after short-seller Gotham City Research published its second report in about a week accusing the Apple Inc supplier of "dubious accounting".
Gotham City Research, which has a short position in the stock, on Thursday gave examples of what it said were more than 20 related party suppliers owned or managed by AAC CEO's family members or employees that the company did not disclose in order to overstate its profits.
Asked for comment on the Gotham City report, an AAC representative said the company was preparing a statement.
Last week, AAC Chairman Koh Boon Hwee vigorously denied Gotham City Research's findings, saying they were inaccurate and misleading.
AAC's stock was suspended on Thursday afternoon after trading as low as HK$81.25 ($10.44). The Hong Kong Stock Exchange did not give a reason for the suspension.
AAC's stock has fallen 26 percent since the first report came out on May 11.
Shenzhen-based AAC is a maker of miniaturised acoustic components including speaker boxes, speakers, receivers and microphones. Apple is one of its main clients.
The group was founded in 1993 by current CEO Benjamin Zhengming Pan and his wife Ingrid Chunyuan Wu, a non-executive director, who together own 40.34 percent of the stock, according to AAC's annual report.
AAC last week posted a 72 percent profit jump to 1.06 billion yuan for the first three months of the year on 66 percent revenue growth. ($1 = 7.7844 Hong Kong dollars) (Reporting by Sijia Jiang and Anne Marie Roantree; Editing by Clarence Fernandez and Randy Fabi)