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SIMMONS Richard Stanley

Associate Professor

BA (Exeter); MSc, DIC , PhD (London); FCA;  FCPA; ATIHK.

Department of Accountancy

Phone: (852) 2616-8175

Email: simmons@ln.edu.hk
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Research Interests:

  • Hong Kong Taxation
  • International Taxation
  • Ethics (taxation, accounting and business)

Major Teaching Interests:

  • Hong Kong Taxation
  • International Taxation
  • Ethics (taxation, accounting and business)

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Recent Refereed Journal Publications:

"Tax Reform and Democratic Reform in Hong Kong: What do the People Think?" (with R. Cullen), The British Tax Review, No.6, December 2008, pp 667-690

"Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Professionals" (with W. Shafer), The Accounting, Auditing and Accountability Journal, Vol.21, Iss.5, September 2008, pp 695-720
"What Future for the Corporate Tax in the New Century?", eJournal of Taxation Research, Vol.5, No.1, July 2007, pp 40-58.

"Does Recent Empirical Evidence Support the Existence of International Corporate Tax Competition?" The Journal of International Accounting, Auditing and Taxation, Vol.15, Iss.1, March 2006, pp 16-31.

ˇ§An Empirical Study of the Impact of Corporate Taxation on Foreign Direct Investment: A Comprehensive Tax Attractiveness Index Approachˇ¨,  The Journal of International Accounting, Auditing, and Taxation, Vol. 12, Issue 2, October 2003, pp 105-120.

Book Chapters:

"Corporate Taxation and the Investment Location Decisions of Multinational Corporations", Taxation: Critical Perspectives on the World Economy, edited by Simon James, published by Routledge, June 2002

Current Research:

"Effects of a Business Ethics Elective on Hong Kong Undergraduates' Attitudes Towards Corporate Ethics and Social Responsibility" (with W. Shafer and R. Snell)

"Effects of Ethical Culture and Firm Type on the Ethical Decisions of Tax Practitioners in Mainland China" (with W. Shafer)
"The Effect of a Taxation Ethics Intervention on the Attitudes towards Tax Avoidance of Accounting Major Undergraduates in Hong Kong"

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