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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
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International Taxation
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Ethics (taxation, accounting and business)
Major Teaching Interests:
- Hong
Kong Taxation
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International Taxation
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Ethics and professionalism
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Recent Refereed Journal Publications:
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"Effects of
Organisational Ethical Culture on the Ethical Decisions of Tax
Practitioners in Mainland China" (with W. Shafer), Accounting,
Auditing and Accountability Journal, Vol.24, Iss.5, July 2011,
pp 647-668 |
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"Effects of a
Business Ethics Elective on Hong Kong Undergraduatesˇ¦ Attitudes
Towards Corporate Ethics and Social Responsibility" (with W.
Shafer and R. Snell), Business and Society (Online), December
2009 |
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"Tax Reform and Democratic
Reform in Hong Kong: What do the People Think?" (with R.
Cullen), British Tax Review,
No.6, December 2008, pp 667-690 |
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"Social Responsibility,
Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax
Professionals" (with W. Shafer), Accounting, Auditing and
Accountability Journal, Vol.21, Iss.5, September 2008, pp
695-720 |
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"What Future for the Corporate Tax in the New Century?",
eJournal of Taxation Research, Vol.5, No.1, July 2007, pp 40-58 |
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"Does Recent Empirical
Evidence Support the Existence of International Corporate Tax
Competition?" Journal of International Accounting, Auditing
and Taxation, Vol.15, Iss.1, March 2006, pp 16-31 |
Current Research:
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"Integrating Ethics into an
Undergraduate Tax Planning Course at a University in Hong Kong"
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"Professional Commitment
and Ethical Decision Making: A Study of Tax Professionals in
China" (with W. Shafer) |
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"Ethical Attitudes and
Ideological Beliefs of BBA Students at a University in Hong Kong"
(with W. Shafer, R. Snell and K. Fukakawa) |
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"Effects of Fair Market
Ideology on Ethical Decision Making in Public Accounting" (with
W. Shafer and R. Yip) |
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