Submissions from 2018
Risk pooling, supply chain hierarchy, and analysts’ forecasts, Nan HU, Jian‐Yu (Fisher) KE, Ling LIU, and Yue ZHANG
Machiavellianism, social norms, and taxpayer compliance, William Eugene SHAFER and Zhihong WANG
Submissions from 2017
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
Changes in executive remuneration after technology bubble, Lai Sheung, Suwina CHENG
A city-level analysis of the distribution of FDI within China, Lai Sheung, Suwina CHENG; Zhenpin, Kenny LIN; and Richard Stanley SIMMONS
Unintended consequences of forecast disaggregation : a multi-period perspective, Lei DONG; Man Ching, Gladie LUI; and On Wing, Bernard WONG
China’s market-based environmental reforms : from inception to international co-operation and integration, Benny HU and Richard Stanley SIMMONS
Does the cessation of quarterly earnings guidance reduce investors’ short-termism?, Yongtae KIM; Lixin, Nancy SU; and Xindong (Kevin) ZHU
Institutional ownership, peer pressure and voluntary disclosures, Yupeng LIN, Ying MAO, and Zheng WANG
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
Individual income tax : a cross-continental comparison, Connie SHUM; Jack FAY; and Man Ching, Gladie LUI
Worldwide or territorial approach for individual income tax : which is more prevalent?, Connie SHUM; Jack FAY; and Man Ching, Gladie LUI
Machiavellianism, support for CESR, and attitudes towards environmental responsibility amongst undergraduate students, Richard Stanley SIMMONS and Robin Stanley SNELL
Tax collector or tax avoider? An investigation of intergovernmental agency conflicts, Tanya TANG, Phyllis Lai Lan MO, and Koon Hung CHAN
Submissions from 2016
Determinants and implications of long audit reporting lags : evidence from China, Koon Hung CHAN; Wei, Vivian LUO; and Lai Lan, Phyllis MO
Tax avoidance and tunneling : empirical analysis from an agency perspective, Koon Hung CHAN, Phyllis Lai Lan MO, and Tanya TANG
Corporate social responsibility reporting and firm performance : evidence from China, Lai Sheung, Suwina CHENG; Zhenpin, Kenny LIN; and William WONG
Do school ties between auditors and client executives influence audit outcomes?, Yuyan GUAN; Lixin, Nancy SU; Donghui WU; and Zhifeng YANG
Silence is golden? Evidence from disclosing related-party transactions in China, Wai Yee, Agnes LO and Man Kong, Raymond WONG (黃敏剛)
Social responsibility, professional commitment and tax fraud, William Eugene SHAFER; Richard, Stanley SIMMONS; and Rita W.Y. YIP
Reporting negative performance : when is silence gold?, Connie SHUM; Man Ching, Gladie LUI; and Alec CHUNG
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
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
Recognition of future news in earnings and price bubbles in experimental asset markets, Sudeep GHOSH; Suresh RADHAKRISHNAN; Bin SRINIDHI; and Lixin, Nancy SU
Analyst following along the supply chain, Yu GUAN, Franco WONG, and Yue ZHANG
Earnings performance of major customers and bank loan contracting with suppliers, Jeong KIM, Byron SONG, and Yue ZHANG
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
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
Are related-party sales value-adding or value-destroying? Evidence from China, M. K., Raymond WONG; Jeong Bon KIM; and Wai Yee, Agnes LO
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
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
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
Customers’ capital market information quality and suppliers’ performance, Suresh RADHAKRISHNAN, Zheng WANG, and Yue ZHANG
Integrating ethics into an undergraduate tax planning course at a university in Hong Kong, Richard Stanley SIMMONS
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
Tax effects of book-tax conformity, financial reporting incentives and firm size, Koon Hung CHAN; Zhenpin, Kenny LIN; and Feng TANG
Government ownership, corporate governance and tax aggressiveness : evidence from China, Koon Hung CHAN; Lai Lan, Phyllis MO; and Amy Y. ZHOU
The PCCW going private saga : what is a fair deal?, Lai Sheung, Suwina CHENG
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
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
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
An investigation of ethical climate in a Singaporean accounting firm, William Eugene SHAFER, Margaret C.C. POON, and Dean William TJOSVOLD
Ethical climate, goal interdependence, and commitment among Asian auditors, William Eugene SHAFER, Margaret C.C. POON, and Dean William TJOSVOLD
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
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
Public policies, tobacco taxes and tobacco consumption : evidence from Hong Kong, Lai Sheung, Suwina CHENG
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
Managerial ownership, board monitoring and firm performance in a family-concentrated corporate environment, Peter CHENG; Lixin, Nancy SU; and Xindong,Kevin ZHU
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
Outcome-based education and student learning in managerial accounting in Hong Kong, Man Ching, Gladie LUI and Connie SHUM
Corporate visibility and executive pay, Bruce A. RAYTON; Stephen BRAMMER; and Lai Sheung, Suwina CHENG
Does mandatory IFRS adoption improve information comparability?, Wing Yue, Rita YIP and Danqing YOUNG
Submissions from 2011
Aggregate quasi rents and auditor independence : evidence from audit firm mergers in China, Koon Hung CHAN and Donghui WU
The influence of corporate governance structure on executive pay, Lai Sheung, Suwina CHENG; Man Ching, Gladie LUI; Connie SHUM; and Shuk Fong, Ada WONG
The impact of the high technology crisis on CEO compensation, Suwina CHENG and Bruce A. RAYTON
Nonaudit services and earnings management in the Pre-SOX and Post-SOX eras, Jayanthi KRISHNAN; Lixin, Nancy SU; and Yinqi ZHANG
An empirical study of voluntary transfer pricing disclosures in China, Wai Yee, Agnes LO and Man Kong, Raymond WONG
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
Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China, William Eugene SHAFER and Richard S. SIMMONS
Effects of ethical context and Machiavellianism on attitudes toward earnings management in China, William Eugene SHAFER and Zhihong WANG
Submissions from 2010
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
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
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
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
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
Effects of ethical context on conflict and commitment among Chinese accountants, William Eugene SHAFER and Zhihong WANG
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
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
Culture and consumer trust in online businesses, Robert GREENBERG; On Wing, Bernard WONG; and Man Ching, Gladie LUI
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
Inventory policy, accruals quality and information risk, Gopal V. KRISHNAN; Bin SRINIDHI; and Lixin, Nancy SU
Auditors' ability to resist client pressure and culture : perceptions in China and the United Kingdom, Zhenpin, Kenny LIN and Ian A. M. FRASER