Taxation

Top Journals in the Field

Chan, Lin and Mo. 2010. Will a Departure from Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence from a Transitional Economy. Journal of Accounting and Economics (JAE) (forthcoming).

Lo, Wong and Firth. 2010. Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-listed Companies. Journal of the American Taxation Association  (JATA) (forthcoming).

Chan, Lo and Mo. 2006. Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing. Journal of the American Taxation Association (JATA) 28 (2).

Chan and Mo. 2002. The Impact of Firm Characteristics on Book - Tax Conforming and Book - Tax Difference Audit Adjustments. Journal of the American Taxation Association (JATA) (December).

Chan and Mo. 2000. Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China’s Developing Economy. The Accounting Review (TAR) (October).

Chan and Chow. 1997. An Empirical Study of Tax Audits in China on International Transfer Pricing. Journal of Accounting and Economics (JAE) (May).

High Quality Journals

Simmons and Cullen. 2008. Tax Reform and Democratic Reform in Hong Kong: What do the People Think? The British Tax Review 6 (December).

 Shafer and Simmons. 2008. Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Professionals. Accounting, Auditing and Accountability Journal 21 (5) (September).

Simmons. 2007. What Future for the Corporate Tax in the New Century? eJournal of Taxation Research 5 (1).

Lin. 2006. The Impact of Tax Holidays on Earnings Management: An Empirical Study of Corporate Reporting Behavior in A Developing Economy Framework. The International Journal of Accounting 41 (2).

Simmons. 2006. Does Recent Empirical Evidence Support the Existence of International Corporate Tax Competition? Journal of International Accounting, Auditing and Taxation 15 (1).

Chan and Lo. 2004. The Influence of Management Perception of Environmental Variables on the Choice of International Transfer Pricing Methods. The International Journal of Accounting 39.

Simmons. 2004. Towards Removing Tax-Induced Distortions to Investment Location: The Choice between International Corporate Tax Competition and Co-ordination. The Asia-Pacific Journal of Taxation 8 (2).

Simmons. 2003. An Empirical Study of the Impact of Corporate Taxation on Foreign Direct Investment: A Comprehensive Tax Attractiveness Index Approach. Journal of International Accounting, Auditing, and Taxation 12 (2).

Lui and Shum. 2002. The Evolution of Chinese Business Tax:  A Historical Account. Management and Accounting Research 6(1) & (2).

Chan and Chow. 2001. Corporate Environments and International Transfer Pricing: An Empirical Study of China in a Developing Economy Framework. Accounting and Business Research 2.

Lo. 2001. Legislative Development of Transfer Pricing in China. Asian Pacific Journal of Taxation 5 (3).

Shafer. 2001. Tax Practitioners’ Willingness to Trust Clients: Effects of Prior Experience, Situational, and Dispositional Variables. Advances in Taxation 13.

Cruz, Shafer and Strawser. 2000. A Multidimensional Analysis of Tax Practitioners’ Ethical Judgments. Journal of Business Ethics 24 (3).

Lin. 2000. International Dimensions of Income Taxation in China: A Critique.  Asia-Pacific Journal of Taxation 4 (1).

Lui and Shum. 2000. The New Interest Tax in China:  Implications and Effects on Investment. International Tax Journal (Spring).

Simmons. 2000. The Importance of Tax Incentives in Attracting Foreign Direct Investment to Hong Kong: Some Recent Survey Evidence. The Asia-Pacific Journal of Taxation 4 (3).

Lin. 1999. Income Taxation and Foreign Direct Investment in China. The International Tax Journal 25 (2).

Lin. 1998. Oil Taxation in China: Implication for Foreign Investors. Asia-Pacific Journal of Taxation 2 (4). 

Chan and Chow. 1997. International Transfer Pricing in China: Inducements, Regulation and Practice. Journal of Business Finance and Accounting.

 Top

Auditing

Top Journals in the Field

Shafer. 2008.  Ethical Climate in Chinese CPA Firms. Accounting, Organizations and Society (AOS) 33.

Chan, Lin and Mo. 2006. A Political-Economic Analysis of Auditor Reporting and Auditor Switches. Review of Accounting Studies (RAST) 11 (1).

Chan, Lin and Mo. 2003. An Empirical Study on the Impact of Culture on Audit-Detected Accounting Errors. Auditing: A Journal of Practice and Theory (AJPT) (September).

Shafer, Morris and Ketchand. 1999. The Effects of Formal Sanctions on Auditor Independence. Auditing: A Journal of Practice & Theory (AJPT) 18 (Supplement).

Chan, Lam and Cheng. 1998. Audit Scheduling and the Control of Travel Costs Using an Optimization Model for Multinational and Multilocational Audits. Journal of Accounting, Auditing and Finance (JAAF) (Winter).

High Quality Journals

Chan, Lin and Wong. 2010. The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China. Journal of International Accounting Research (forthcoming).

Shafer. 2010. Ethical Climate, Organizational-professional Conflict and Organizational Commitment: A Study of Chinese Auditors. Accounting, Auditing and Accountability Journal 22 (7).

Chan, Lin and Zhang. 2007. On the Association between Ownership Structure and Auditor Choice in a Transitional Economy. Journal of International Accounting   Research 6 (1).

Chow, Ho and Mo. 2006. Toward Understanding Chinese Auditors’ Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards. Journal of International Accounting Research 5 (1).

Firth, Mo and Wong. 2005. Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China. Journal of Business Ethics 62 (4).

Fraser and Lin. 2004. Auditors’ Perceptions of Responsibilities to Detect and Report Client Illegal Acts in Canada and the UK: A Comparison Study. International Journal of Auditing 8 (2).

Shafer and Morris. 2004. An Exploratory Study of Auditors' Perceptions of Sanction Threats. Research in Accounting Regulation 17.

Shafer, Ketchand and Morris. 2004.  Auditors' Willingness to Advocate Client-preferred Accounting Principles. Journal of Business Ethics 52 (3).

Lin, Fraser and Hatherly. 2003. Auditor Analytical Review Judgment: A Performance Evaluation. The British Accounting Review 35 (1).

Lin and Fraser. 2003. The Use of Analytical Procedures by External Auditors in Canada. Journal of International Accounting, Auditing & Taxation 12 (2).

Shafer, Lowe and Fogarty. 2002. Effects of Corporate Ownership on Public Accountants’ Professionalism and Ethics. Accounting Horizons 16 (2).

Shafer, Morris and Ketchand. 2001. Effects of Personal Values on Auditors' Ethical Decisions. Accounting, Auditing and Accountability Journal 14 (3).

Lin and Chan. 2000. Auditing Standards in China - A Comparative Analysis with Relevant International Standards and Guidelines. The International Journal of Accounting 4.

Lin, Fraser and Hatherly. 2000. An Experimental Study of Auditor Analytical Review Judgment.  Journal of Business Finance and Accounting 27 (7) & (8).

Chan and Mo. 1998. Ownership Effects on Audit-Detected Error Characteristics: An Empirical Study in an Emerging Economy. The International Journal of Accounting 33 (2).

Lam, Chan and Cheng. 1998. On the Pitfall of Using Intuitive Judgment in Audit Scheduling. Advances in Quantitative Analysis of Finance and Accounting 6.

Fraser, Lin and Hatherly. 1997. An Empirical Investigation of the Use of Analytical Review by External Auditors. The British Accounting Review 29 (1).

  Top

Financial Accounting, Management Accounting, Law and Others

Lo, Wong and Firth. 2010. Can Corporate Governance Deter Management From Manipulation Earnings? Evidence from Related-Party Sales Transaction in China. Journal of Corporate Finance (forthcoming).

Shafer and Wang. 2010. Effects of Ethical Context on Conflict and Commitment among Chinese Accountants. Managerial Auditing Journal (forthcoming).

Simmons, Shafer and Snell. 2010. Effect of a Business Ethics Elective on Hong Kong Undergraduates’ Attitudes towards Corporate Ethics and Social Responsibility. Business and Society (forthcoming).

Greenberg, Wong and Lui. 2008. Culture and Consumer Trust in Online Businesses. Journal of Global Information Management (forthcoming).

Hwang, Lui and Tong. 2008. Cooperative Learning in a Passive Learning Environment:  A Replication and Extension. Issues in Accounting Education 23 (1) (February).

Shafer, Fukukawa and Lee. 2007. Values and Attitudes toward Social and Environmental    Accountability: A study of MBA Students. Journal of Business Ethics 71 (4).

Shafer, Fukukawa and Lee. 2007. Values and the Perceived Importance of Ethics and Social Responsibility: The U.S. versus China. Journal of Business Ethics 70 (3).

Wong and Lui. 2007. Culture, Implicit Theories and the Attribution of Morality. Behavioral Research in Accounting 19.

Cheng and Firth. 2006. Family Ownership, Corporate Governance, and Top Executive Compensation. Managerial and Decision Economics 27 (7).

Shafer. 2006.  Social Paradigms and Attitudes toward Environmental Accountability Journal of Business Ethics 65 (2).

Cheng and Firth. 2005. Ownership, Corporate Governance, and Top Management Pay in Hong Kong. Corporate Governance 13 (2).

Fan, Lui and So. 2005. The Effects of Foreign Equity Ownership on Earnings Forecasts in China. Chinese Economy (March-April).

Hwang, Lui and Tong. 2005. An Empirical Test of Cooperative Learning in a Passive Learning Environment. Issues in Accounting Education (May).

Shafer and Gendorn. 2005. Analysis of a Failed Jurisdictional Claim: The Rhetoric and Politics Surrounding the AICPA Global Credential Project. Accounting, Auditing and Accountability Journal 18 (4).

Shafer. 2004.  Qualitative Financial Statement Disclosures: Legal and Ethical Considerations. Business Ethics Quarterly 14 (3).

Shafer, Liao and Finley. 2004. Effects of Responsibility and Cohesiveness on Group Escalation Decisions. Advances in Management Accounting 13.

Shafer and Owsen. 2003. Policy Issues Raised by For-profit Spinoffs from Professional Associations: An Evaluation of a Recent AICPA Initiative. Journal of Business Ethics 42 (2).

Ferguson, Lam and Lee. 2002. Voluntary Disclosure of the State-Owned Enterprises Listing on the Stock Exchange of Hong Kong. Journal of International Financial and Management Accounting 13 (2).

Shafer. 2002. Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives. Journal of Business Ethics 38 (3).

Shafer. 2002.  Ethical Pressure, Organizational-professional Conflict, and Related Work Outcomes among Management Accountants. Journal of Business Ethics 38 (3).

Shafer, Park and Liao. 2002.  Professionalism, organizational-professional conflict, and work outcomes: A study of Certified Management Accountants. Accounting, Auditing and Accountability Journal 15 (1).

Tong, Lui and Lew. 2002. The Expectations-Performance Gap in Financial Reporting from the Perspective of Hong Kong Bank Loan Officers. Pacific Accounting Review 14 (1).

Chan, Lew and Tong. 2001.   Accounting and Management Controls in the Classical Chinese Novel: A Dream of the Red Mansions (紅樓夢). The International Journal of Accounting 36 (3).

Ko and Shum. 2000. The Legal Significance of PINs in Banking. Hong Kong Law Journal 30 (2).

Ketchand, Morris and Shafer. 1999.  An Analysis of the Role of Moral Intensity in Auditing Judgments. Research on Accounting Ethics 5.

Shum. 1998. Chinese Contract Law. Journal of Contract Law.

Cheng, Chan and Liao. 1997. Investigation of Market Response to Earnings Announcements: Multinational Firms Versus Domestic Firms. The International Journal of Accounting 32 (2).

Eining and Lee. 1997. Information Ethics: An International Perspective. Journal of Information Systems.

Shum. 1997. Insurance Contracts in China. The International Journal of Insurance Law.

Shum. 1997. The New Consumer Credit Law in Australia. The Journal of Business Law.

 Top

Books, Book Chapters and Research Monograph

Shafer. 2010. Social Paradigms in China and the West. In Corporate Social Responsibility in Asia. New York: Routledge.

Chan, Mo and Wong. 2009. 《紅樓夢》與家族企業管治. Commercial Press.

Chan and Lo. 2005. International Transfer Pricing in China: Post WTO, Sweet and Maxwell.        

Mo. 2003. Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies. Westport, CT: Praeger Publishers.

Mo, Chen and Shi. 2003. Modern Auditing.  Beijing, PRC: Tsinghua University Press.

Simmons. 2002. Corporate Taxation and the Investment Location Decisions of Multinational Corporations. Taxation: Critical Perspectives on the World Economy.

Chan and Chow. 1998. International Transfer Pricing in China. Sweet and Maxwell.       

Shum. 1998. General Principles of Hong Kong Law. Longman.

Lee. 1997. International and Comparative Accounting. 會計學新論 19.

Lee. 1997. Culture and Accounting. 會計學新論 20.

 Top