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• 2019

  China APA report shows government’s continued reliance on transactional net margin method

  LO, A. & WONG, R., 18 Jun 2019, MNE Tax : Multinational Tax & Transfer Pricing News.

  Research output: Other Publications › Other Article › Communication

  Open Access

• Does Availability of Audit Partners Affect Audit Quality? Evidence From China

  LO, W. Y. A., LIN, K. Z. & WONG, R. M. K., 22 Dec 2019, In: Journal of Accounting, Auditing and Finance. p. 1-33 33 p., 0148558X1989386.

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

  • Audit Quality
  • Certified Public Accountant
  • Audit
  • China
  • Workload
  1 Scopus Citations

• Tax Planning Activities and International Exposure: An Investigation of Tax-induced Income Shifting by Chinese Listed Companies

  WONG, R. M. K. & LO, A. W. Y., 9 Jun 2019.

  Research output: Other Conference Contributions › Conference Paper (other) › Other Conference Paper › peer-review
• 2017

  CPA Firms' Span of Control and Audit Quality

  WONG, R. & LO, W. Y., 5 Jul 2017.

  Research output: Other Conference Contributions › Conference Paper (other) › Other Conference Paper › peer-review
• 2016

  A trade-off between corporate social responsibility and shareholders' expectations

  LO, W. Y., WONG, R. & WONG, W., 4 Aug 2016.

  Research output: Other Conference Contributions › Presentation

• Individual auditor turnover decision, litigation risk, and audit quality

  WONG, R. M. K. & LO, A. W. Y., 12 May 2016.

  Research output: Other Conference Contributions › Presentation

• Silence is golden? Evidence from disclosing related-party transactions in China

  LO, W. Y. A. & WONG, M. K. R., Sep 2016, In: Journal of Accounting and Public Policy. 35, 5, p. 540-564 25 p.

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

  • Related Party Transactions
  • transaction
  • Disclosure
  • China
  • pricing
  8 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

  • Tax Audit
  • International Transfers
  • Transfer Pricing
  • Empirical Analysis
  • Tax
  3 Citations (Scopus)

• Are related-party sales value-adding or value-destroying? Evidence from China

  WONG, M. K. . R., KIM, J. B. & LO, W. Y. A., Feb 2015, In: Journal of International Financial Management and Accounting. 26, 1, p. 1-38 38 p.

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

  • Related Party Transactions
  • Company Value
  • Tax Avoidance
  • China
  • Economic Consequences
  23 Citations (Scopus)

• Corporate Social Responsibility and Reporting Incentives in China

  LO, A. W. Y., WONG, R. M. K. & WONG, W., 3 Dec 2015.

  Research output: Other Conference Contributions › Conference Paper (other) › Research › peer-review

• Does adoption of IFRSs affect tax strategies? Evidence from China

  LO, W. Y. & WONG, M. K. R., 18 May 2015.

  Research output: Other Conference Contributions › Presentation

• Do firms manage tax differently in response to the adoption of International Financial Reporting Standards? Evidence from China

  LO, W. Y. & WONG, R., 27 Aug 2015.

  Research output: Other Conference Contributions › Presentation

• Managing discretionary accruals and book-tax differences in anticipation of tax rate increases : evidence from China

  WONG, R. M. K., LO, W. Y. A. & FIRTH, M. A., Jun 2015, In: Journal of International Financial Management and Accounting. 26, 2, p. 188-222 35 p.

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

  • Book-tax Differences
  • Discretionary Accruals
  • Anticipation
  • Tax Rate
  • China
  2 Citations (Scopus)

• Silence is golden? Evidence from disclosing related-party transactions in China

  WONG, R. M. K. & LO, W. Y., 29 May 2015.

  Research output: Other Conference Contributions › Presentation
• 2014

  Can education improve tax compliance? Evidence from different forms of tax education

  WONG, R. M. K. & LO, W. Y., 8 Dec 2014.

  Research output: Other Conference Contributions › Conference Paper (other) › Research › peer-review

• Does Disclosure of Related-Party Transactions Provide Value-Relevant Information?

  WONG, R. M. K., KIM, J-B. & LO, A. W. Y., 4 Jul 2014.

  Research output: Other Conference Contributions › Presentation

• How Do Investors Value Disclosure of Related-Party Transactions? Evidence from China

  WONG, R. M. K. & LO, W. Y., May 2014.

  Research output: Other Conference Contributions › Presentation
• 2013

  Are related-party sales value-adding or value-destroying? Evidence from China

  KIM, J. B. & LO, A. W. Y., 7 May 2013.

  Research output: Other Conference Contributions › Presentation
• 2011

  An empirical study of voluntary transfer pricing disclosures in China

  LO, W. Y. A. & WONG, M. K. R., 1 Nov 2011, In: Journal of Accounting and Public Policy. 30, 6, p. 607-628 22 p.

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

  • Related Party Transactions
  • Transfer Pricing
  • Voluntary Disclosure
  • Incentives
  • pricing
  23 Citations (Scopus)