Prof Mo Lai-lan, Phyllis (巫麗蘭)

　

Head of Department
Professor of Accountancy

BBA in Accountancy (CUHK), MBA (Birmingham), PhD (CUHK), CPA (HK), FCCA (UK)

Department of Accountancy

Phone: (852) 2616-8160

Email: LLMO@ln.edu.hk

　

　
 
Research Interests:
  • Auditing
  • Taxation

Teaching Interests:

  • Auditing
  • China Accounting
  • Management Accounting

Industry Experience:

  • Auditor, Coopers & Lybrand (now PricewaterhouseCoopers)
  • Senior Internal Auditor, Television Broadcasts (TVB) Limited

　
　

Selected Journal Publications:

“Will a Department from Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence from a Transitional Economy,” (with Chan and Lin), Journal of Accounting and Economics (2010), (forthcoming).

“Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing,” (with Chan and Lo), The Journal of the American Taxation Association (2006), Vol.28, No.2, pp. 1-22.

“Toward Understanding Chinese Auditors’ Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards,” (with Chow and Ho),  Journal of International Accounting Research (2006), Vol.5, No.1, pp.1-23.
“A Political-Economic Analysis of Auditor Reporting and Auditor Switches,” (with Chan and Lin), Review of Accounting Studies (2006) Vol. 11, No.1, pp.21-48.

“Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China,” (with Firth and Wong), Journal of Business Ethics (2005), Vol. 62, No. 4, pp.367-381.

“An Empirical Study on the Impact of Culture on Audit-Detected Accounting Errors,” (with Chan and Lin), Auditing: A Journal of Practice and Theory (American Accounting Association)(2003),Vol. 22, No. 2 (September),  pp. 281-295.
“The Impact of Firm Characteristics on Book - Tax Conforming and Book - Tax Difference Audit Adjustments,” (with Chan), Journal of the American Taxation Association (American Accounting Association)(2002), Vol. 24, No.2 (December), pp. 18-34.
“Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China’s Developing Economy,” (with Chan), The Accounting Review (American Accounting Association)(2000), Vol. 75, No. 4 (October), pp. 469-484.
“Ownership Effects on Audit-Detected Error Characteristics: An Empirical Study in an Emerging Economy,” (with Chan), The International Journal of Accounting  (The University of Illinois)(1998), Vol.33, No.2, pp.235-261.

Research Monograph

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

Book and Chapter in Edited Book

Modern Auditing (2003), (with Chen and Shi). Beijing, PRC: Tsinghua University Press. (in Chinese).
“China’s CPA Examination: Preparing for the Expanding Profession,” (with Lui, Tam and Shum), Perspectives on Accounting and Finance in China (1995), edited by J. Blake and S. Gao. London: Routledge, pp.287-298.