Prof Chan Koon Hung 陳冠雄教授

Academic Dean, Faculty of Business

J. K. Lee Chair Professor of Accountancy

BCom. (CU); MSc.(Illinois Urbana); PhD (Pennsylvania State); FCPA; CPA (USA); CMA(USA)

Department of Accountancy

Phone: (852) 2616-8107

Email: khchan@ln.edu.hk

• International Accounting
• Auditing
• Taxation
• Management Controls and Corporate Governance

Major Teaching Interests:

• International Accounting

• Auditing

• Cost and Management Accounting

• Taxation

Editorial Board Member:

      Contemporary Accounting Research (2010 - 2012)

Refereed Journal Publications:

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).

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

K.H. CHAN, Lin, K. Z. and Zhang, F (2007). On the Association between Ownership Structure and Auditor Choice in a Transitional Economy. Journal of International Accounting Research (No. 1), pp. 19-36.

K. H. CHAN, K. Z. Lin and P. Mo. 2006. A Political-Economic Analysis of Auditor Reporting and Auditor Switches. Review of Accounting Studies (RAST) 11 (1).

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.

K. H. CHAN, K. Lin  and P. Mo (2003). "An Empirical Study on the Impact of Culture on Audit-Detected Accounting Errors," Auditing: A Journal of Practice and Theory (AJPT) (September), pp. 281-295.

K. H. CHAN and P. 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), pp. 18-34.

K.H. CHAN, A. Lew and M. 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 (IJA) (University of Illinois) (Vol. 36, No.3), pp. 311-327.

K. H. CHAN and L. Chow (2001). "Corporate Environments and International Transfer Pricing: An Empirical Study of China in a Developing Economy Framework," Accounting and Business Research (ABR) (U.K.) (No. 2), pp. 103-118.

K. H. CHAN and P. Mo (2000). "Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China’s Developing Economy," The Accounting Review (American Accounting Association) (October), pp. 469-484.

K. Lin and K. H. CHAN (2000). "Auditing Standards in China - A Comparative Analysis with Relevant International Standards and Guidelines," The International Journal of Accounting (IJA) (The University of Illinois) (No. 4), pp. 559-577.

K. H. CHAN, S. Lam and S. Cheng (1998). "Audit Scheduling and the Control of Travel Costs Using an Optimization Model for Multinational and Multilocational Audits," The Journal of Accounting, Auditing and Finance (JAAF) (New York University), (Winter), pp.67-98.

K. H. CHAN and P. Mo (1998). "Ownership Effects on Audit-Detected Error Characteristics: An Empirical Study in an Emerging Economy," The International Journal of Accounting (IJA) (The University of Illinois) (Vol.33, No.2), pp.235-261.

S. Lam, K. H. CHAN and S. Cheng (1998). "On the Pitfall of Using Intuitive Judgment in Audit Scheduling," Advances in Quantitative Analysis of Finance and Accounting (U.S.), (Vol. 6), pp.1-11. Published as the lead article of the issue.

K. H. CHAN and L. Chow (1997). "International Transfer Pricing in China: Inducements, Regulation and Practice," The Journal of Business Finance and Accounting (JBFA) (U.K.), (December), pp.1269-1289.

K. H. CHAN and L. Chow (1997). "An Empirical Study of Tax Audits in China on International Transfer Pricing," The Journal of Accounting and Economics (JAE) (The University of Rochester), (May), pp.83-112.

A. Cheng, K. H. CHAN and W. Liao (1997). "Investigation of Market Response to Earnings Announcements: Multinational Firms Versus Domestic Firms," The International Journal of Accounting (IJA) (The University of Illinois) (Vol. 32, No. 2), pp.125-138.

K. H. CHAN (1996). "Estimating Accounting Errors in Audit Sampling: Extensions and Empirical Tests of a Decomposition Approach," The Journal of Accounting, Auditing and Finance (JAAF) (New York University), (Spring), pp.153-162. Published as the lead article of the issue.

Recent Research Monographs