Projects per year
Personal profile
Name in Chinese
羅慧儀
Research interests
Taxation, Financial Reporting, Related-party Transactions, Corporate Governance
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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Collaborations and top research areas from the last five years
Recent external collaboration on country/territory level. Dive into details by clicking on the dots or
Projects
- 7 Finished
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Transfer pricing knowledge and research for accounting professionals
LO, A. (PI), LIN, Z. K. (CoI), SIMMONS, R. S. (CoI) & ZHANG, Y. (CoI)
1/06/21 → 31/05/23
Project: Other Knowledge Transfer
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Tax-planning Strategies of Chinese Listed Companies
LO, A. (PI)
1/03/18 → 29/02/20
Project: Grant Research
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Corporate Social Responsibilities and Related-party Transactions in China
LO, A. (PI)
1/03/16 → 28/02/18
Project: Grant Research
Research output
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Debt choice in the regulated competition era
WONG, R. M. K., DAK-ADZAKLO, C.S.-P. & LO, A. W. Y., Apr 2024, In: Journal of International Money and Finance. 142, 103045.Research output: Journal Publications › Journal Article (refereed) › peer-review
Open Access -
Can mandatory dual audit reduce the cost of equity? Evidence from China
ZHANG, R., WONG, R. M. K., LO, A. W. Y. & TIAN, G., 16 Apr 2022, In: Accounting and Business Research. 52, 3, p. 291-320 30 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
2 Citations (Scopus) -
Does Availability of Audit Partners Affect Audit Quality? Evidence From China
LO, W. Y. A., LIN, K. Z. & WONG, R. M. K., Apr 2022, In: Journal of Accounting, Auditing and Finance. 37, 2, p. 407-439 33 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
11 Citations (Scopus)
Activities
- 2 Public Lecture
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Transfer Pricing Regulations and Case Analysis
LO, A. (Speaker)
17 Mar 2023Activity: Talks or Presentations › Public Lecture
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Transfer Pricing Regulations and Analysis in Hong Kong
LO, A. (Speaker)
8 Apr 2022Activity: Talks or Presentations › Public Lecture
Press/Media
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China simplifies unilateral advance pricing arrangement procedures for some taxpayers
1/04/21
1 Media contribution
Press/Media: Commentaries
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China signed 21 advance pricing arrangements in 2019, report shows
17/11/20
1 Media contribution
Press/Media: Commentaries
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Hong Kong revises transfer pricing guidance on advance pricing arrangements
24/07/20
1 Media contribution
Press/Media: Commentaries
Thesis
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International transfer pricing in a developing economy context : perspectives from the taxpayers and the tax authorities
LO, W. Y. A. (Author), CHAN, K. H. (Supervisor), 6 Nov 2004Student thesis: PhD Thesis (Lingnan)