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
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
Silence is golden? Evidence from disclosing related-party transactions in China, Wai Yee, Agnes LO and Man Kong, Raymond WONG (黃敏剛)
Reporting negative performance : when is silence gold?, Connie SHUM; Man Ching, Gladie LUI; and Alec CHUNG
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
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
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
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
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
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
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
Input-based performance evaluation, incentive intensity, and proactive work behavior, Lan GUO; On Wing, Bernard WONG; and Man Ching, Gladie LUI
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
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
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
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
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
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
Why was Hong Kong unable to substantially implement tax information exchange in time?, Monica PHENY and Wai Yee, Pauline WONG
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
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
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
Auditors' ability to resist client pressure and culture : perceptions in China and the United Kingdom, Zhenpin, Kenny LIN and Ian A. M. FRASER
Ethical climate in Chinese CPA firms, William Eugene SHAFER
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
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
Values and attitudes toward social and environmental accountability : a study of MBA students, Kyoko FUKUKAWA, William Eugene SHAFER, and Grace Meina LEE
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
Managerial autonomy and tax compliance : an empirical study on international transfer pricing, Koon Hung CHAN; Wai Yee, Agnes LO; and Lai Lan, Phyllis MO
Income tax for foreign investment enterprises, Zhenpin, Kenny LIN
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
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
China further clarifies tax rules on representative offices, Zhenpin, Kenny LIN
內地稅收法規摘要 : 兩則, Zhenpin, Kenny LIN
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
The influence of management perception of environmental variables on the choice of international transfer-pricing methods, Koon Hung CHAN and Wai Yee, Agnes LO
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
China introduces new export tax rebate policy, Zhenpin, Kenny LIN
Qualitative financial statement disclosures : legal and ethical considerations, William Eugene SHAFER
Auditors' willingness to advocate client-preferred accounting principles, William Eugene SHAFER, Alice A. KETCHAND, and Roselyn E. MORRIS
Submissions from 2003
An empirical study on the impact of culture on audit‐detected accounting errors, Koon Hung CHAN; Zhenpin, Kenny LIN; and Lai Lan, Phyllis MO
The use of analytical procedures by external auditors in Canada, Zhenpin, Kenny LIN and Ian A. M. FRASER
Auditor analytical review judgement : a performance evaluation, Zhenpin, Kenny LIN; Ian A. M. FRASER; and David J. HATHERLY
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
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
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
Auditing standards in China : a comparative analysis with relevant international standards and guidelines, Zhenpin, Kenny LIN and Koon Hung CHAN
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
Citizens' attitudes towards tax evasion in Hong Kong, Richard S. SIMMONS and T. Y. CHENG