LIN Zhenpin Kenny, Prof.

Research output

Research output per year 1997 2000 2003 2006 2010 2012 2015 2022

• 32 Journal Article (refereed)
• 5 Other Article
• 4 Presentation
• 2 Abstract
• 2 More
  • 2 Policy or Profession paper

Research output per year

Research output per year

Search results

• 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., 0148558X1989386.

  Research output: Journal Publications › Journal Article (refereed) › peer-review
  2 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

  • Academic Research 100%
  • Transfer Pricing 75%
  • Practice 75%
  • China 25%
  • Light 25%
• 2021

  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., 27 Aug 2021, (E-pub ahead of print) In: Accounting and Business Research. 27 p.

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

• 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
• 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

  • Taxation 100%
  • China 50%
  • Purpose 50%
  • Mainland China 50%
  • Prevents 50%

• 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

  • Organizations 100%
  • Taxation 100%
  • Periodicals 50%
  • Corporate Tax 50%
  • Tax Revenue 50%
• 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

  • Taxation 100%
  • Enforcement 28%
  • Probability 14%
  • Effectiveness 14%
  • Politicians 14%
  53 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

  • Urban Areas 100%
  • Foreign Investment 50%
  • Distribution 37%
  • Emerging Country 25%
  • Investment Decision 25%
  4 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
  47 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

  • Corporate Volunteering 100%
  • China 50%
  • Performance 50%
  • Child Labor 25%
  • Markets 25%
  47 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

  • China 100%
  • Taxation 100%
  • Company 50%
  • Holding 50%
  • Transaction 25%
• 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
  35 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

  • Taxation 100%
  • Books 28%
  • Conformity 21%
  • Change 14%
  • Policy 14%
  12 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

  • Economics 100%
  • Company 100%
  • Exchange 100%
  • Managers 50%
  • Public Ownership 50%
  30 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

  • Information 100%
  • Value Added Tax 75%
  • Policy 50%
  • Service Industries 25%
  • Indirect Taxes 25%

• 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

  • Managers 100%
  • Legislation 66%
  • Accounting 66%
  • Chinese 33%
  • China 33%

• 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

  • Auditors 100%
  • Opinion 66%
  • China 50%
  • Company 50%
  • Institutional Development 33%
  20 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

  • Taxation 100%
  • Books 21%
  • Conformity 10%
  • Accounting 10%
  • Evidence 7%
  56 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

  • Clinical Audit 100%
  • UK 80%
  • Client 80%
  • Service Industries 60%
  • Perception 60%
  17 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

  • Opinion 100%
  • Company 80%
  • Local Government 80%
  • China 60%
  • Influence 40%
  164 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

  • Company 100%
  • Foreign Investment 66%
  • Income Tax 66%
  • Chinese 33%
  • Authority 33%

• 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
  19 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

  • Standard 100%
  • Client 25%
  • Case Study 12%
  • Occupation (Patient Social Context) 12%
  • Experiment 12%

• 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

  • China 100%
  • Taxation 100%
  • Liquidity 50%
  • Markets 50%
  • Costs 50%
• 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

  • Accounting 100%
  • National Cultures 60%
  • Company 60%
  • Individualism 40%
  • Cultural Dimensions 40%
  34 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

  • Foreign Investment 100%
  • China 100%
  • Markets 100%
  • Counselling 50%
  • Chinese 50%

• 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

  • Procedure 100%
  • Procedures 100%
  • Clinical Audit 50%
  • Scandal 33%
  • Testing 33%
  10 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

  • Judgement 100%
  • Reasoning 50%
  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

  • Auditing Standard 100%
  • China 83%
  • Economic and Social Development 66%
  • Chinese 66%
  • Standard 66%
  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

  • China 100%
  • Foreign Investment 80%
  • Taxation 80%
  • Fiscal Policy 60%
  • Flow 40%
• 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

  • Taxation 100%
  • China 60%
  • Foreign Investment 30%
  • Chinese 30%
  • Company 30%
• 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

  • Costs 100%
  • Expert Knowledge 50%
  • Standards 50%
  • Research 50%
  • Practice 50%
  21 Citations (Scopus)