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Author

  • Koon Hung CHAN
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 PublicationsJournal Article (refereed)

16 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 PublicationsJournal Article (refereed)

1 Scopus Citations
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 PublicationsJournal Article (refereed)

15 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 PublicationsJournal Article (refereed)

12 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 PublicationsJournal Article (refereed)

3 Citations (Scopus)
2014
2 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 PublicationsJournal Article (refereed)

34 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)

10 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 PublicationsJournal Article (refereed)

21 Citations (Scopus)