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LO, Wai Yee, Agnes (ù¼z»ö)

Associate Professor

BA (PolyU); PhD (LU); ACCA; CPA

Department of Accountancy

Phone: (852) 2616-8163

Email: wylo@ln.edu.hk

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Research Interests:

  • Taxation
  • Transfer Pricing
  • Corporate Governance
  • China Accounting
Major Teaching Interests:
  • Financial Accounting
  • China and Hong Kong Taxation

Editorial Board Member:

       Journal of the American Taxation Association (2010 - 2011)

Refereed Journal Publications:

Agnes W.Y. LO, Raymond Wong, Michael Firth, 2010. "Can Corporate Governance Deter Management from Manipulation Earnings? Evidence from Related-Party Sales Transactions in China", Journal
of Corporate Finance
, (forthcoming).

Agnes W.Y. LO, R. Wong, M. Firth, 2010. "Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-listed Companies", The Journal of the American Taxation Association, American Accounting Association, (forthcoming).

Agnes W.Y. LO, and Raymond M.K. Wong, 2007. "Tax Compliance and Audit Adjustment ¡V An Investigation of the Transfer Pricing Methodologies", International Tax Journal, pp. 69 -81.

K.H. Chan, Agnes LO, and Phyllis Mo, "Managerial autonomy and tax compliance: An empirical study on international transfer pricing", The Journal of the American Taxation Association, Vol. 28, Issue 2, pp. 1 -22.

K.H. CHAN and A. Lo, (2004).The Influence of Management Perception of Environmental Variables on the Choice of International Transfer Pricing Methods, The International Journal of Accounting (IJA) (University of Illinois) (Vol.39), pp. 93-110.

Agnes Lo, (2001). ¡§Legislative Development of Transfer Pricing in China¡¨, Asian Pacific Journal of Taxation (Vol.5, No.3) (Autumn): 96-101.

Research Monograph

K.H. CHAN and A. Lo, 2005, International Transfer Pricing in China: Post WTO.  Sweet and Maxwell.
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