LIN Zhen-pin, Kenny (林振聘)

Professor of Accountancy

BA (Jiangxi Fin. & Econ. Univ.; MSc. (Stratclyde); PhD (Glasgow, Caledonian); CGA

Department of Accountancy

Phone: (852) 2616-8162

Email: klin@ln.edu.hk
  　

Research Interests:

  • Behavioral accounting
  • Auditing Methodologies
  • China Accounting and Auditing

Major Teaching Interests:

  • Financial Accounting
  • Managerial Accounting
　

Academic Journal Publications:

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

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

Lin, K.Z. and I.A.M. Fraser. 2008. “Auditors’ Ability to Resist Client Pressure and Culture: Perceptions in China and the U.K.,” Journal of
International Financial Management and Accounting  19 (2).

Chan, K.H., 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  (forthcoming).

Lin, K.Z. 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).

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

Fraser, I.A.M and Lin, K.Z. 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): 165-184.

Lin, K.Z., Fraser, I.A.M and Hatherly, D.J. 2003. Auditor Analytical Review Judgment: A Performance Evaluation. The British Accounting Review  35(1): 19-34.

Lin, K.Z. and Fraser, I.A.M. 2003. The Use of Analytical Procedures by External Auditors in Canada. Journal of International Accounting, Auditing & Taxation  12(2): 153-168.

Chan, K.H., Lin, K.Z. and Mo, P.L.L. 2003. An Empirical Study on the Impact of Culture on Audit-Detected Accounting Errors. Auditing: A Journal of Practice and Theory  22(2): 281-295.

Lin, K.Z. and Chan, K.H. 2000. Auditing Standards in China: A Comparative Analysis with Relevant International Standards and Guidelines. The International Journal of Accounting  35(4): 559-577.

Lin, K.Z., Fraser, I.A.M and Hatherly, D.J. 2000. An Experimental Study of Auditor Analytical Review Judgement. Journal of Business Finance and Accounting  27(7)&(8): 821-857.

Lin, K.Z. 2000. International Dimensions of Income Taxation in China: A Critique. Asia-Pacific Journal of Taxation  4(1): 22-32.

Lin, K.Z. 1999. Income Taxation and Foreign Direct Investment in China. The International Tax Journal  25(2): 78-91.

Lin, K.Z. 1998. Oil Taxation in China: Implication for Foreign Investors. Asia-Pacific Journal of Taxation  2(4): 37-46.　

Fraser, I.A.M., Hatherly, D.J. and Lin, K.Z. 1997. An Empirical Investigation of the Use of Analytical Review by External Auditors, The British Accounting Review  29(1): 35-48.　

Professional Journal Publications:

Lin, K. Z. 2007. Earnings management: Corporate manipulation of tax rate changes? A PLUS - Driving Business Success (Mar). HKICPA.
CHAN, K.H., Lin, K.Z., and MO, P.L.L. (2006). "內地如何提升會計師行獨立性”, 信報, 29 November 2006.

Lin, K.Z. 2006. Income tax for foreign investment enterprises. A PLUS - Driving Business Success (Mar), HKICPA.

Lin, K.Z. 2005. 中國開征認股權計劃的個人所得稅. 信报(财经版), 2005.10.06.

Lin, K.Z. 2005. China further clarifies tax rules on representative offices. The Hong Kong Accountants (Mar), HKICPA.

Lin, K.Z. 2005. 中国最新税收法规摘要(二则). The Hong Kong Accountants (Feb), HKICPA.

Lin, K.Z. 2005. China introduces new export tax rebate policy. The Hong Kong Accountants (Feb), HKICPA.

Lin, K.Z., Luo, R.K. and Wong, P. 2003. New tax rules on representative offices in China. Perspective (Autumn), ACCA.

Lin, K.Z., Luo, R.K. and Wong, P. 2003. Tax issues concerning foreign investment in NPL assets in China. The Hong Kong Accountants (Sep), HKICPA.

Conference Papers:

Lin, K.Z.  The impact of tax holidays on earnings management: An empirical study of corporate reporting behaviour in a developing economy framework. Presented to the International Conference on Emerging Issues in Accounting, Business, and Technology 2005, Niagara University, August 4-6, 2005.

Lin, K.Z.  An empirical study of the impact of changes in ownership structure on audit quality in an emerging stock market. Presented to the International Conference on Accounting and Finance in Transitional Economies, Xiamen University, Xiamen, November 22-23, 2003.

Lin, K.Z.  Audit opinions and auditor switching in an emerging capital market.  Presented to The 14th Asia-Pacific Conference on International Accounting Issues, California State University, Los Angeles, November 23-25, 2002.

Chan, K.H., Lin, K.Z. and Mo, P.L.L. An empirical study of audit opinions and auditor switching in a transitional economy. Presented for The 2002 Academy of International Business Southeast Asia and Australia Regional Conference, Lingnan University and Shanghai University of Finance and Economics, Shanghai, People’s Republic of China, July 18-20, 2002.

Lin, K.Z. and Fraser, I.A.M. The Use of Analytical Procedures by Canadian Accounting Firms: Further Evidence. Paper accepted for presentation at the 11th International Conference of Acc Academics, Hong Kong, June 15-16, 2000.

Lin, K.Z. and Chan, K.H. 1999. Auditing Development in China and A Comparison of Chinese Auditing Standard with International Standards on Auditing. Presented for the 1st China Accounting and Finance Review Conference, Hong Kong Polytechnic University, Hong Kong, June 11-12, 1999.