Zhenpin Kenny LIN

2023

Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective

CHAN, K. H., LIN, K. Z., MO, P. L. L. & WONG, P. W., 2023, In: Accounting and Business Research. 53, 2, p. 158-184 27 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

VAT Adoption and Corporate Income Tax Avoidance

CHENG, A. C. S., HSIEH, C-C. & LIN, K. Z., 24 Aug 2023, (E-pub ahead of print) In: Journal of the American Taxation Association.

Research output: Journal Publications › Journal Article (refereed) › peer-review

2022

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

4 Citations (Scopus)

Practice implications of academic research in transfer pricing

LIN, K., Sept 2022, A Plus : Driving Business Success, 18, 9, p. 36-37 2 p.

Research output: Other Publications › Other Article › Research

Open Access

2021

Profit‐tax relationship, business group affiliation, and external monitoring in China

LIN, K. Z., SHI, S. & TANG, F., Jun 2021, In: Journal of International Financial Management and Accounting. 32, 2, p. 182-206 25 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

3 Citations (Scopus)

2019

Domestic transfer pricing for tax purposes in Mainland China

LIN, K. & SHI, S., Oct 2019, A Plus : Driving Business Success, 15, 10, p. 43 1 p.

Research output: Other Publications › Other Article › Communication

Open Access

Political ties squeeze tax revenue : China studies

LIN, K., Mar 2019, A Plus : Driving Business Success, 15, 3, p. 46-47 2 p.

Research output: Other Publications › Other Article › Communication

Open Access

2018

Do political connections weaken tax enforcement effectiveness?

LIN, Z., MILLS, L. F., ZHANG, F. & LI, Y., Dec 2018, In: Contemporary Accounting Research. 35, 4, p. 1941-1972 32 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

69 Citations (Scopus)

The enforcement of transfer pricing in China

LIN, K., May 2018, A Plus : Driving Business Success, 14, 5, p. 46-47 2 p.

Research output: Other Publications › Other Article › Communication

Open Access

2017

A city-level analysis of the distribution of FDI within China

CHENG, L. S. S., LIN, Z. K. & SIMMONS, R., 1 Jan 2017, In: Journal of Chinese Economic and Foreign Trade Studies. 10, 1, p. 2-18 17 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

5 Citations (Scopus)

Corporate social responsibility, institutional environments, and tax avoidance : evidence from a subnational comparison in China

LIN, K. Z., CHENG, S. & ZHANG, F., Dec 2017, In: International Journal of Accounting. 52, 4, p. 303-318 16 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

59 Citations (Scopus)

2016

Corporate social responsibility reporting and firm performance : evidence from China

CHENG, S., LIN, K. Z. & WONG, W., Sept 2016, In: Journal of Management and Governance. 20, 3, p. 503-523 21 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

55 Citations (Scopus)

Foreign Direct investment in China: Do Taxes, Investment Climate and Government Efficiency Matters?

CHENG, L. S. S. & LIN, Z. P. K., 2016.

Research output: Other Conference Contributions › Presentation

2015

Corporate Social Responsibility and Tax Reporting Aggressiveness in a Transition Economy

CHENG, S. & LIN, K. Z., 29 May 2015.

Research output: Other Conference Contributions › Presentation

Monitoring roles of auditors and tax authorities in tax-induced downward earnings management

LI, Y., LIN, K. & ZHANG, F., 29 May 2015.

Research output: Other Conference Contributions › Presentation

Taxing indirect equity transfers in China

SHI, S. & LIN, Z. K., Mar 2015, In: International Tax Journal. 41, 2, p. 51-60 10 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

2014

Public versus private firm responses to the tax rate reduction in China

LIN, K. Z., MILLS, L. F. & ZHANG, F., 2014, In: Journal of the American Taxation Association. 36, 1, p. 137-163 27 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

39 Citations (Scopus)

Tax, intragroup transfers, and tax enforcement: Evidence from China

LIN, Z., MILLS, L. & ZHANG, F., 6 Aug 2014.

Research output: Other Conference Contributions › Presentation

2013

Tax effects of book-tax conformity, financial reporting incentives and firm size

CHAN, K. H., LIN, Z. K. & TANG, F., 2013, In: Journal of International Accounting Research. 12, 2, p. 1-25 25 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

13 Citations (Scopus)

2012

Government ownership, accounting-based regulations, and the pursuit of favorable audit opinions : evidence from China

CHAN, K. H., LIN, Z. K. & WANG, R. R., 1 Nov 2012, In: Auditing: A Journal of Practice and Theory. 31, 4, p. 47-64 18 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

33 Citations (Scopus)

Recent reform in Chinese VAT policies

LIN, Z. K. & WONG, W. Y. P., 1 Jul 2012, In: International Tax Journal. 38, 4, p. 39-46 8 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

The Trade-off between Tax Savings and Financial Reporting Costs: Public versus Private Firms in China

LIN, Z., MILLS, L. & ZHANG, F., 8 Aug 2012.

Research output: Other Conference Contributions › Abstract › peer-review

2010

Audit collusion: A joint effort of bureaucrats, SOE managers, and local auditors

CHAN, K. H., LIN, K. & WANG, R. R., 2 Aug 2010.

Research output: Other Conference Contributions › Abstract › peer-review

The impact of government ownership and institutions on the reporting behavior of local auditors in China

CHAN, K. H., LIN, Z. K. & WONG, Y. H. B., 1 Jan 2010, In: Journal of International Accounting Research. 9, 2, p. 1-20 20 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

21 Citations (Scopus)

Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

CHAN, K. H., LIN, Z. K. & MO, L. L. P., May 2010, In: Journal of Accounting and Economics. 50, 1, p. 58-73 16 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

60 Citations (Scopus)

2008

Auditors' ability to resist client pressure and culture : perceptions in China and the United Kingdom

LIN, Z. K. & FRASER, I. A. M., 1 Jun 2008, In: Journal of International Financial Management and Accounting. 19, 2, p. 161-183 23 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

19 Citations (Scopus)

2007

Earnings management : corporate manipulation of tax rate changes?

LIN, Z. K., 1 Mar 2007, In: A Plus : Driving Business Success. 3, 3, p. 60-61 2 p.

Research output: Journal Publications › Policy or Profession paper › Profession

On the association between changes in corporate ownership and changes in auditor quality in a transitional economy

CHAN, K. H., LIN, Z. K. & ZHANG, F., 1 Apr 2007, In: Journal of International Accounting Research. 6, 1, p. 19-36 18 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

2006

A political-economic analysis of auditor reporting and auditor switches

CHAN, K. H., LIN, Z. K. & MO, L. L. P., 1 Mar 2006, In: Review of Accounting Studies. 11, 1, p. 21-48 28 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

180 Citations (Scopus)

Income tax for foreign investment enterprises

LIN, Z. K., 1 Mar 2006, A Plus : Driving Business Success, 10, 1, p. 40-41 2 p.

Research output: Other Publications › Other Article › Communication

The impact of tax holidays on earnings management : an empirical study of corporate reporting behavior in a developing-economy framework

LIN, Z. K., 1 Jan 2006, In: The International Journal of Accounting. 41, 2, p. 163-175 13 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

21 Citations (Scopus)

2005

China further clarifies tax rules on representative offices

LIN, Z. K., 1 Mar 2005, In: The Hong Kong Accountant. 16, 3, p. 56

Research output: Journal Publications › Journal Article (refereed) › peer-review

內地稅收法規摘要 : 兩則

林振聘, 1 Feb 2005, In: The Hong Kong Accountant. 16, 2, p. 51-51 1 p.

Research output: Journal Publications › Policy or Profession paper › Profession

2004

Auditors’ perceptions of responsibilities to detect and report client illegal acts in Canada and the UK : a comparative experiment

FRASER, I. A. M. & LIN, Z. K., 1 Jul 2004, In: International Journal of Auditing. 8, 2, p. 165-184 20 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

China introduces new export tax rebate policy

LIN, Z. K., 1 Feb 2004, In: The Hong Kong Accountant. 15, 2, p. 60-62 3 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

2003

An empirical study on the impact of culture on audit‐detected accounting errors

CHAN, K. H., LIN, Z. K. & MO, L. L. P., 1 Sept 2003, In: Auditing: A Journal of Practice and Theory. 22, 2, p. 281-295 15 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

37 Citations (Scopus)

Auditor analytical review judgement : a performance evaluation

LIN, Z. K., FRASER, I. A. M. & HATHERLY, D. J., 1 Mar 2003, In: British Accounting Review. 35, 1, p. 19-34 16 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

16 Citations (Scopus)

New tax rules on representative offices in China

LIN, Z. K., 1 Jan 2003, In: Perspective. Autumn 2003, p. 20-21 2 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

Tax issues concerning foreign investment in NPL assets in China

LIN, Z. K., LUO, K. W. R. & WONG, W. Y. P., 1 Sept 2003, In: The Hong Kong Accountant. 14, 9, p. 75-76 2 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

The use of analytical procedures by external auditors in Canada

LIN, Z. K. & FRASER, I. A. M., 1 Jan 2003, In: Journal of International Accounting, Auditing and Taxation. 12, 2, p. 153-168 16 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

12 Citations (Scopus)

2000

An experimental study of auditor analytical review judgements

LIN, Z. K., FRASER, I. A. M. & HATHERLY, D. J., 1 Sept 2000, In: Journal of Business Finance and Accounting. 27, 7-8, p. 821-857 37 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

12 Citations (Scopus)

Auditing standards in China : a comparative analysis with relevant international standards and guidelines

LIN, Z. K. & CHAN, K. H., 1 Oct 2000, In: The International Journal of Accounting. 35, 4, p. 559-577 19 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

36 Citations (Scopus)

International dimensions of income taxation in China : a critique

LIN, K. Z., 2000, In: Asia-Pacific Journal of Taxation. 4, 1, p. 22-32 11 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

1999

Income taxation and foreign direct investment in China

LIN, Z. K., 1 Apr 1999, In: International Tax Journal. 25, 2, p. 78-91 14 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

1998

Oil taxation in China : implications for foreign companies

LIN, Z. K., 1 Jan 1998, In: Asia-Pacific Journal of Taxation. 2, 4, p. 37-46 10 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

1997

An empirical investigation of the use of analytical review by external auditors

FRASER, I. A. M., HATHERLY, D. J. & LIN, Z. K., 1 Mar 1997, In: British Accounting Review. 29, 1, p. 35-47 13 p.

Research output: Journal Publications › Journal Article (refereed) › peer-review

22 Citations (Scopus)

LIN Zhenpin Kenny, Prof.

Research output

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