• 8 Castle Peak Road, Tuen Mun

    Hong Kong

  • 356 Scopus Citations
  • 11 Scopus h-Index
19972021
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Research Output 1997 2018

  • 356 Scopus Citations
  • 11 Scopus h-Index
  • 29 Journal Article (refereed)
  • 4 Presentation
  • 2 Policy or Profession paper
  • 1 Other Article
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Journal Article (refereed)
2018
8 Citations (Scopus)

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 PublicationsJournal Article (refereed)

Tax enforcement
Political connections
Tax
Politicians
Expertise
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 PublicationsJournal Article (refereed)

Levels of analysis
China
Foreign direct investment
Investment climate
Spatial distribution
3 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 PublicationsJournal Article (refereed)

Tax avoidance
Corporate Social Responsibility
China
Institutional environment
Disclosure
2016
11 Citations (Scopus)

Corporate social responsibility reporting and firm performance : evidence from China

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

Research output: Journal PublicationsJournal Article (refereed)

Corporate Social Responsibility
Firm performance
China
Business ethics
Scandal
2015

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 PublicationsJournal Article (refereed)

Avoidance
Equity
China
Tax
Income tax
2014
17 Citations (Scopus)

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 PublicationsJournal Article (refereed)

Tax rate
China
Private firms
Public firm
Accruals
2013
8 Citations (Scopus)

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 PublicationsJournal Article (refereed)

Conformity
Firm size
Tax effects
Financial reporting
Tax
2012
17 Citations (Scopus)

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

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

Research output: Journal PublicationsJournal Article (refereed)

Auditors
Government ownership
Audit opinion
China
Resource allocation

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 PublicationsJournal Article (refereed)

Value added tax
Consumption tax
China
Business taxes
Indirect taxes
2010
16 Citations (Scopus)

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 PublicationsJournal Article (refereed)

Auditors
China
Government ownership
Listed companies
Factors
35 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 PublicationsJournal Article (refereed)

Tax
Transition economies
Noncompliance
Conformity
Book-tax differences
2008
11 Citations (Scopus)

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 PublicationsJournal Article (refereed)

Auditors
China
Specificity
Service management
Auditor tenure
2007

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 PublicationsJournal Article (refereed)

Corporate ownership
Auditor quality
Transitional economies
Agency theory
Quality audit
2006
106 Citations (Scopus)

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 PublicationsJournal Article (refereed)

Political economics
Auditors
Economic analysis
Local government
China
13 Citations (Scopus)
Developing economies
Earnings management
Corporate reporting
Holidays
Tax rate
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 PublicationsJournal Article (refereed)

compliance
office
tax
taxation
regulation
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 PublicationsJournal Article (refereed)

Responsibility
Canada
Experiment
Auditors
Auditing standards

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 PublicationsJournal Article (refereed)

Rebates
China
Export tax
Competitiveness
Tax
2003
25 Citations (Scopus)

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

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

Research output: Journal PublicationsJournal Article (refereed)

Empirical study
Power distance
Individualism
Cultural dimensions
Personnel
15 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 PublicationsJournal Article (refereed)

Performance evaluation
Auditors
Auditor judgment
Paradigm
Expertise

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 PublicationsJournal Article (refereed)

Tax issues concerning foreign investment in NPL assets in China

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

Research output: Journal PublicationsJournal Article (refereed)

Assets
Non-performing loans
Tax
Foreign investment
China
9 Citations (Scopus)

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 PublicationsJournal Article (refereed)

Analytical procedures
Canada
External auditor
Audit
Auditors
2000
11 Citations (Scopus)

An experimental study of auditor analytical review judgements

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

Research output: Journal PublicationsJournal Article (refereed)

Experimental study
Auditors
Factors
Auditing standards
Relative importance
31 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 PublicationsJournal Article (refereed)

Auditing standards
International standards
Comparative analysis
China
Auditing

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 PublicationsJournal Article (refereed)

Income taxation
Tax reform
China
Tax
Revenue
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 PublicationsJournal Article (refereed)

Income taxation
China
Foreign direct investment
Tax policy
Competitors
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 PublicationsJournal Article (refereed)

Oil
Taxation
China
Tax
Exploitation
1997
20 Citations (Scopus)

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 PublicationsJournal Article (refereed)

External auditor
Empirical investigation
Audit
Mandate
Factors