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Submissions from 2018

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Machiavellianism, social norms, and taxpayer compliance, William Eugene SHAFER and Zhihong WANG

Submissions from 2017

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Can shareholders be at rest after adopting clawback provisions? Evidence from stock price crash risk, Dichu BAO; Simon Yu Kit FUNG; and Lixin, Nancy SU

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Changes in executive remuneration after technology bubble, Lai Sheung, Suwina CHENG

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A city-level analysis of the distribution of FDI within China, Lai Sheung, Suwina CHENG; Zhenpin, Kenny LIN (林振聘); and Richard Stanley SIMMONS

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Unintended consequences of forecast disaggregation : a multi-period perspective, Lei DONG; Man Ching, Gladie LUI; and On Wing, Bernard WONG

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China’s market-based environmental reforms : from inception to international co-operation and integration, Benny HU and Richard Stanley SIMMONS

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Does the cessation of quarterly earnings guidance reduce investors’ short-termism?, Yongtae KIM; Lixin, Nancy SU; and Xindong (Kevin) ZHU

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Institutional ownership, peer pressure and voluntary disclosures, Yupeng LIN, Ying MAO, and Zheng WANG

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Corporate social responsibility, institutional environments, and tax avoidance : evidence from a subnational comparison in China, Zhenpin, Kenny LIN; Lai Sheung, Suwina CHENG; and Fang ZHANG

Do SEC reviews of corporate filings improve the information environment?, Wei QIANG

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Individual income tax : a cross-continental comparison, Connie SHUM; Jack FAY; and Man Ching, Gladie LUI

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Worldwide or territorial approach for individual income tax : which is more prevalent?, Connie SHUM; Jack FAY; and Man Ching, Gladie LUI

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Machiavellianism, support for CESR, and attitudes towards environmental responsibility amongst undergraduate students, Richard Stanley SIMMONS and Robin Stanley SNELL

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Tax collector or tax avoider? An investigation of intergovernmental agency conflicts, Tanya TANG, Phyllis Lai Lan MO, and Koon Hung CHAN

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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Tax avoidance and tunneling : empirical analysis from an agency perspective, Koon Hung CHAN, Phyllis Lai Lan MO, and Tanya TANG

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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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Silence is golden? Evidence from disclosing related-party transactions in China, Wai Yee, Agnes LO (羅慧儀) and Man Kong, Raymond WONG (黃敏剛)

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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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Reporting negative performance : when is silence gold?, Connie SHUM; Man Ching, Gladie LUI; and Alec CHUNG

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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

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

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

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

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Input-based performance evaluation, incentive intensity, and proactive work behavior, Lan GUO; On Wing, Bernard WONG; and Man Ching, Gladie LUI

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

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Directors' and officers' liability insurance and loan spreads, Chen LIN, Micah S. OFFICER, Rui WANG, and Hong ZOU

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 R. 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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Outcome-based education and student learning in managerial accounting in Hong Kong, Man Ching, Gladie LUI and Connie SHUM

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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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The influence of corporate governance structure on executive pay, Lai Sheung, Suwina CHENG; Man Ching, Gladie LUI; Connie SHUM; and Shuk Fong, Ada WONG

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The impact of the high technology crisis on CEO compensation, Suwina CHENG and Bruce A. RAYTON

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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

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Enhancing green tax measures concerning energy use in Hong Kong, Yuzhu LU

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

"Green" taxes : making Hong Kong a cleaner and greener city, Yuzhu, Leilani LU and Richard Stanley SIMMONS

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

《紅樓夢》與家族企業管治, Koon Hung CHAN; Lai Lan, Phyllis MO; and Shui Chun 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

Social paradigms in China and the west, William Eugene SHAFER

Submissions from 2008

Tax reform and democratic reform in Hong Kong : what do the people think?, Richard CULLEN and Richard S. SIMMONS

The politics of wealth distribution in Hong Kong, Richard CULLEN and Richard Stanley SIMMONS

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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

Analysts' earnings forecasts of Chinese firms : accuracy and determinants, Man Ching, Gladie LUI and Connie SHUM