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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
• 2018

  International exposure and tax avoidance activities : an investigation of Chinese Listed Companies

  WONG, M. K. R. & LO, A. W. Y., 30 May 2018.

  Research output: Other Conference Contributions › Conference Paper (other) › Other Conference Paper

  • Tax Avoidance
  • Listed Companies
  • Top Management Teams
  • China
  • Foreign Direct Investment

• The impact of litigation risk on the association between audit quality and auditor size : Evidence from China

  WONG, R. M. K., FIRTH, M. A. & LO, A. W. Y., Oct 2018, In: Journal of International Financial Management and Accounting. 29, 3, p. 280-311 32 p.

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

  • Litigation Risk
  • Audit Quality
  • Auditors
  • Risk Exposure
  • China
  5 Citations (Scopus)
• 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)
• 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)