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Submissions from 2016

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Determinants and implications of long audit reporting lags : evidence from China, Koon Hung CHAN; Wei, Vivian LUO; and Lai Lan, Phyllis MO

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Corporate social responsibility reporting and firm performance : evidence from China, Lai Sheung, Suwina CHENG; Zhenpin, Kenny LIN; and William WONG

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Do school ties between auditors and client executives influence audit outcomes?, Yuyan GUAN; Lixin, Nancy SU; Donghui WU; and Zhifeng YANG

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Social responsibility, professional commitment and tax fraud, William Eugene SHAFER; Richard, Stanley SIMMONS; and Rita W.Y. YIP

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Discussion of the effect of SEC disclosure regulation regarding audit committees’ financial experts on foreign private issuers cross-listed on U.S. securities exchanges, Lixin, Nancy SU

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Auditor tenure and stock price idiosyncratic volatility : the moderating role of industry specialization, Lixin, Nancy SU; Xuezhou, Rachel ZHAO; and Gaoguang, Stephen ZHOU

Submissions from 2015

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An empirical analysis of the changes in tax audit focus on international transfer pricing, Koon Hung CHAN; Wai Yee, Agnes LO; and Lai Lan, Phyllis MO

Green tax in the People's Republic of China, Lai Sheung, Suwina CHENG and Shanshan SHI

Auditors' response to organized labor in client firms, Yu Kit, Simon FUNG; Woo Jong LEE; Bin SRINIDHI; and Lixin, Nancy SU

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Recognition of future news in earnings and price bubbles in experimental asset markets, Sudeep GHOSH; Suresh RADHAKRISHNAN; Bin SRINIDHI; and Lixin, Nancy SU

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Analyst following along the supply chain, Yu GUAN, Franco WONG, and Yue ZHANG

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Earnings performance of major customers and bank loan contracting with suppliers, Jeong KIM, Byron SONG, and Yue ZHANG

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Did corporate governance safeguard investor interest in the global financial crisis? Evidence from Hong Kong SAR, Man Ching, Gladie LUI; Lai Sheung, Suwina CHENG; and Connie SHUM

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Ethical climate, social responsibility, and earnings management, William Eugene SHAFER

Taxing indirect equity transfers in China, Shanshan SHI and Zhenpin, Kenny LIN

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Are related-party sales value-adding or value-destroying? Evidence from China, M. K., Raymond WONG; Jeong Bon KIM; and Wai Yee, Agnes LO

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Managing discretionary accruals and book-tax differences in anticipation of tax rate increases : evidence from China, Raymond M. K. WONG; Wai Yee, Agnes LO; and Michael Arthur FIRTH

Submissions from 2014

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Impact of tax reduction policies on consumer purchase of new automobiles : an analytical investigation with real data-based experiments, Koon Hung CHAN, Mingming LENG, and Liping LIANG

An analysis of anomie in China, Peng, Helen HAN

China and Australia's responses to enviornmental challenge : a comparative analysis : environmental Tax Reforms, B. HU and Richard Stanley SIMMONS

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Public versus private firm responses to the tax rate reduction in China, Zhenpin, Kenny LIN; Lillian F. MILLS; and Fang ZHANG

Shanghai pilot Free Trade Zone : shaping of China's future foreign investment environment, Man Ching, Gladie LUI

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Customers’ capital market information quality and suppliers’ performance, Suresh RADHAKRISHNAN, Zheng WANG, and Yue ZHANG

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Integrating ethics into an undergraduate tax planning course at a university in Hong Kong, Richard Stanley SIMMONS

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Do customers respond to the disclosure of internal control weakness?, Lixin, Nancy SU; Xuezhou, Rachel ZHAO; and Gaoguang, Stephen ZHOU

Guidance on China's General Anti-Avoidance Rules released for public comments, Wai Yee, Pauline WONG

Submissions from 2013

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Tax effects of book-tax conformity, financial reporting incentives and firm size, Koon Hung CHAN; Zhenpin, Kenny LIN; and Feng TANG

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Government ownership, corporate governance and tax aggressiveness : evidence from China, Koon Hung CHAN; Lai Lan, Phyllis MO; and Amy Y. ZHOU

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The PCCW going private saga : what is a fair deal?, Lai Sheung, Suwina CHENG

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Investor legal protection and earnings management : a study of Chinese H-shares and Hong Kong shares, Yu Kit, Simon FUNG; Lixin, Nancy SU; and Reza Jashen GUL

From changes of laws to the changing nature of social solidarity in China, Peng, Helen HAN

Enhanced analysis of tax issues in China for secondment arrangements in multinational corporations, Man Ching, Gladie LUI; Alec CHUNG; and Connie SHUM

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An investigation of ethical climate in a Singaporean accounting firm, William Eugene SHAFER, Margaret C.C. POON, and Dean William TJOSVOLD

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Ethical climate, goal interdependence, and commitment among Asian auditors, William Eugene SHAFER, Margaret C.C. POON, and Dean William TJOSVOLD

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Beyond cultural values : an implicit theory approach to cross-cultural research in accounting ethics, On Wing, Bernard WONG and Man Ching, Gladie LUI

Staff secondments and taxable presence for nonresident companies in China, Wai Yee, Pauline WONG

Submissions from 2012

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Government ownership, accounting-based regulations, and the pursuit of favorable audit opinions : evidence from China, Koon Hung CHAN; Zhenpin, Kenny LIN; and Ray WANG

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Public policies, tobacco taxes and tobacco consumption : evidence from Hong Kong, Lai Sheung, Suwina CHENG

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A study of the incidence and independence of nomination committees, Lai Sheung, Suwina CHENG and Bruce A. RAYTON

The impact of new income tax law on foreign invested enterprises in China, Lai Sheung, Suwina CHENG and Shanshan SHI

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Managerial ownership, board monitoring and firm performance in a family-concentrated corporate environment, Peter CHENG; Lixin, Nancy SU; and Xindong,Kevin ZHU

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Motivational effects of linking incentives to different measures in strategic performance measurement systems : implications for proactive strategic behavior, Lan GUO; Wong On Wing BERNARD; and Man Ching, Gladie LUI

The analysis of the changing nature of law and social solidarity in contemporary China, Peng, Helen HAN

Recent reform in Chinese VAT policies, Zhenpin, Kenny LIN and Wai Yee, Pauline WONG

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Corporate visibility and executive pay, Bruce A. RAYTON; Stephen BRAMMER; and Lai Sheung, Suwina CHENG

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Does mandatory IFRS adoption improve information comparability?, Wing Yue, Rita YIP and Danqing YOUNG

Submissions from 2011

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Aggregate quasi rents and auditor independence : evidence from audit firm mergers in China, Koon Hung CHAN and Donghui WU

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Nonaudit services and earnings management in the Pre-SOX and Post-SOX eras, Jayanthi KRISHNAN; Lixin, Nancy SU; and Yinqi ZHANG

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An empirical study of voluntary transfer pricing disclosures in China, Wai Yee, Agnes LO and Man Kong, Raymond WONG

Implementing tax information exchange in Singapore and Hong Kong : implications for the OECD Initiative, Monica PHENY and Wai Yee, Pauline WONG

Recent development of real estate tax on residential properties in China, Monica PHENY and Wai Yee, Pauline WONG

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Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China, William Eugene SHAFER and Richard S. SIMMONS

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Effects of ethical context and Machiavellianism on attitudes toward earnings management in China, William Eugene SHAFER and Zhihong WANG

Submissions from 2010

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Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy, Koon Hung CHAN; Zhenpin, Kenny LIN; and Lai Lan, Phyllis MO

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The impact of government ownership and institutions on the reporting behavior of local auditors in China, Koon Hung CHAN; Zhenpin, Kenny LIN; and Yeuk Ha, Brossa WONG

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Price divergence from fundamental value and the value relevance of accounting information, Yu Kit, Simon FUNG; Lixin, Nancy SU; and Xindong,Kevin ZHU

Audit collusion in China : a joint effort of bureaucrats, SOE managers and local auditors, Zhenpin, Kenny LIN

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Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China, Wai Yee, Agnes LO; Man Kong, Raymond WONG; and Michael FIRTH

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Tax, financial reporting, and tunneling incentives for income shifting : an empirical analysis of the transfer pricing behavior of Chinese-listed companies, Wai Yee, Agnes LO; Man Kong, Raymond WONG; and Michael FIRTH

Why was Hong Kong unable to substantially implement tax information exchange in time?, Monica PHENY and Wai Yee, Pauline WONG

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Effects of ethical context on conflict and commitment among Chinese accountants, William Eugene SHAFER and Zhihong WANG

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Intrinsic and extrinsic motivation and participation in budgeting : antecedents and consequences, On Wing, Bernard WONG; Lan GUO; and Man Ching, Gladie LUI

Submissions from 2009

Government ownership, institutions, and auditor reporting behavior, Koon Hung CHAN; Zhenpin, Kenny LIN; and Brossa Y. WONG

Corporate governance in the United Kingdom : changes to the regulatory template and company practice, Bruce A. RAYTON and Lai Sheung, Suwina CHENG

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Ethical climate, organizational-professional conflict and organizational commitment : a study of Chinese auditors, William Eugene SHAFER

Submissions from 2008

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Culture and consumer trust in online businesses, Robert GREENBERG; On Wing, Bernard WONG; and Man Ching, Gladie LUI

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Cooperative learning in a passive learning environment : a replication and extension, Nen Chen, Richard HWANG; Man Ching, Gladie LUI; and Yew Jen Wu, Marian TONG

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Inventory policy, accruals quality and information risk, Gopal V. KRISHNAN; Bin SRINIDHI; and Lixin, Nancy SU

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Auditors' ability to resist client pressure and culture : perceptions in China and the United Kingdom, Zhenpin, Kenny LIN and Ian A. M. FRASER

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Ethical climate in Chinese CPA firms, William Eugene SHAFER

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Social responsibility, machiavellianism and tax avoidance : a study of Hong Kong tax professionals, William Eugene SHAFER and Richard S. SIMMONS

Submissions from 2007

Book-tax differences and tax noncompliance : evidence from a transitional economy, Koon Hung CHAN; Zhenpin, Kenny LIN; and Phyllis L. MO

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On the association between changes in corporate ownership and changes in auditor quality in a transitional economy, Koon Hung CHAN; Zhenpin, Kenny LIN; and Fang ZHANG

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Values and attitudes toward social and environmental accountability : a study of MBA students, Kyoko FUKUKAWA, William Eugene SHAFER, and Grace Meina LEE

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Earnings management : corporate manipulation of tax rate changes?, Zhenpin, Kenny LIN

Tax compliance and audit adjustment : an investigation of the transfer pricing methodologies, Wai Yee, Agnes LO and Man Kong, Raymond WONG

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Values and the perceived importance of ethics and social responsibility : the U.S. versus China, William Eugene SHAFER, Kyoko FUKUKAWA, and Grace Meina LEE

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Culture, implicit theories and the attribution of morality, On Wing, Bernard WONG and Man Ching, Gladie LUI

Submissions from 2006

內地如何提升會計師行獨立性, Koon Hung CHAN (陳冠雄) and Zhenpin, Kenny LIN (林振聘)

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A political-economic analysis of auditor reporting and auditor switches, Koon Hung CHAN; Zhenpin, Kenny LIN; and Lai Lan, Phyllis MO

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Managerial autonomy and tax compliance : an empirical study on international transfer pricing, Koon Hung CHAN; Wai Yee, Agnes LO; and Lai Lan, Phyllis MO

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Family ownership, corporate governance, and top executive compensation, Lai Sheung, Suwina CHENG and Michael FIRTH

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Vendor certification and appraisal : implications for supplier quality, Iny HWANG; Suresh RADHAKRISHNAN; and Lixin, Nancy SU

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Income tax for foreign investment enterprises, Zhenpin, Kenny LIN

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The impact of tax holidays on earnings management : an empirical study of corporate reporting behavior in a developing-economy framework, Zhenpin, Kenny LIN

An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China, Zhenpin, Kenny LIN and F. TANG

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Social paradigms and attitudes toward environmental accountability, William Eugene SHAFER

外商投資企業的法律問題, Chun Yau, Clement SHUM (岑振猷)

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Does recent empirical evidence support the existence of international corporate tax competition?, Richard Stanley SIMMONS

Submissions from 2005

International transfer pricing in China : post WTO, Koon Hung CHAN and Wai Yee, Agnes LO

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Ownership, corporate governance and top management pay in Hong Kong, Lai Sheung, Suwina CHENG and Michael FIRTH

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The effects of foreign equity ownership on earnings forecasts in China, Dennis K. K. FAN; Man Ching, Gladie LUI; and Raymond W. SO

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An empirical test of cooperative learning in a passive learning environment, Nen Chen, Richard HWANG; Man Ching, Gladie LUI; and Yew Jen Wu, Marian TONG

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China further clarifies tax rules on representative offices, Zhenpin, Kenny LIN

The impact of tax holidays on earnings management : an empirical study of corporate reporting behaviour in a developing economy framework, Zhenpin, Kenny LIN

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內地稅收法規摘要 : 兩則, Zhenpin, Kenny LIN (林振聘)

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Analysis of a failed jurisdictional claim : the rhetoric and politics surrounding the AICPA global credential project, William Eugene SHAFER and Yves GENDRON

Earnings management and forecast guidance as mechanisms to meet or beat analysts' earnings forecasts, Lixin, Nancy SU

Submissions from 2004

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The influence of management perception of environmental variables on the choice of international transfer-pricing methods, Koon Hung CHAN and Wai Yee, Agnes LO

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Auditors’ perceptions of responsibilities to detect and report client illegal acts in Canada and the UK : a comparative experiment, Ian A. M. FRASER and Zhenpin, Kenny LIN