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

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

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

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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

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

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

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

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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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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

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

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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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

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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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

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

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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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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 Stanley 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

Submissions from 2006

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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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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

外商投資企業的法律問題, Chun Yau, Clement SHUM

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

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內地稅收法規摘要 : 兩則, Zhenpin, Kenny LIN

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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

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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Evidence from China on the value relevance of operating income vs. below-the-line items, Shimin CHEN and Yuetang WANG

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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

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China introduces new export tax rebate policy, Zhenpin, Kenny LIN

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Qualitative financial statement disclosures : legal and ethical considerations, William Eugene SHAFER

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Auditors' willingness to advocate client-preferred accounting principles, William Eugene SHAFER, Alice A. KETCHAND, and Roselyn E. MORRIS

Submissions from 2003

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An empirical study on the impact of culture on audit‐detected accounting errors, Koon Hung CHAN; Zhenpin, Kenny LIN; and Lai Lan, Phyllis MO

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The use of analytical procedures by external auditors in Canada, Zhenpin, Kenny LIN and Ian A. M. FRASER

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Auditor analytical review judgement : a performance evaluation, Zhenpin, Kenny LIN; Ian A. M. FRASER; and David J. HATHERLY

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Tax issues concerning foreign investment in NPL assets in China, Zhenpin, Kenny LIN; Kim Wan, Rebecca LUO; and Wai Yee, Pauline WONG

Submissions from 2002

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The impact of firm characteristics on book-tax-conforming and book-tax-difference audit adjustments, Koon Hung CHAN and Lai Lan, Phyllis MO

Submissions from 2001

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Corporate environments and international transfer pricing : an empirical study of China in a developing economy framework, Koon Hung CHAN and Lynne CHOW

Submissions from 2000

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Auditing standards in China : a comparative analysis with relevant international standards and guidelines, Zhenpin, Kenny LIN and Koon Hung CHAN

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An experimental study of auditor analytical review judgements, Zhenpin, Kenny LIN; Ian A. M. FRASER; and David J. HATHERLY

The legal significance of PINs in banking, Chun Yau, Clement SHUM and Sai Hong KO

Submissions from 1996

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Citizens' attitudes towards tax evasion in Hong Kong, Richard S. SIMMONS and T. Y. CHENG