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2017
Tax collector or tax avoider? An investigation of intergovernmental agency conflicts
TANG, T., MO, P. L. L. & CHAN, K. H., Mar 2017, In: The Accounting Review. 92, 2, p. 247-270 24 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
26 Citations (Scopus) -
The effects of using bank auditors on audit quality and the agency cost of bank loans
Chan, K. H., Jiang, E. J. & Mo, P. L. L., 1 Dec 2017, In: Accounting Horizons. 31, 4, p. 133-153 21 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
2 Citations (Scopus) -
2016
Determinants and implications of long audit reporting lags : evidence from China
CHAN, K. H., LUO, W. V. & MO, L. L. P., 1 Jan 2016, In: Accounting and Business Research. 46, 2, p. 145-166 22 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
18 Citations (Scopus) -
Tax avoidance and tunneling : empirical analysis from an agency perspective
CHAN, K. H., MO, P. L. L. & TANG, T., Oct 2016, In: Journal of International Accounting Research. 15, 3, p. 49-66 18 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
15 Citations (Scopus) -
2015
An empirical analysis of the changes in tax audit focus on international transfer pricing
CHAN, K. H., LO, W. Y. A. & MO, L. L. P., 1 Jan 2015, In: Journal of International Accounting, Auditing and Taxation. 24, p. 94-104 11 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
3 Citations (Scopus) -
2014
Impact of tax reduction policies on consumer purchase of new automobiles : an analytical investigation with real data-based experiments
CHAN, K. H., LENG, M. & LIANG, L., Dec 2014, In: Naval Research Logistics (NRL). 61, 8, p. 577-598 22 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
3 Citations (Scopus) -
2013
Government ownership , corporate governance and tax aggressiveness : evidence from China
CHAN, K. H., MO, P. L. L. & ZHOU, A. Y., Dec 2013, In: Accounting and Finance. 53, 4, p. 1029-1051 23 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
44 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 Publications › Journal Article (refereed) › peer-review
11 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., 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
22 Citations (Scopus) -
2011
Aggregate quasi rents and auditor independence : evidence from audit firm mergers in China
CHAN, K. H. & WU, D., 1 Jan 2011, In: Contemporary Accounting Research. 28, 1, p. 175-213 39 p.Research output: Journal Publications › Journal Article (refereed) › peer-review
75 Citations (Scopus)