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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 and professionalism

Recent Refereed Journal Publications:

"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

"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

"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

"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

"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?" Journal of International Accounting, Auditing and Taxation, Vol.15, Iss.1, March 2006, pp 16-31

Current Research:

"Integrating Ethics into an Undergraduate Tax Planning Course at a University in Hong Kong"

"Professional Commitment and Ethical Decision Making: A Study of Tax Professionals in China" (with W. Shafer)

"Ethical Attitudes and Ideological Beliefs of BBA Students at a University in Hong Kong" (with W. Shafer, R. Snell and K. Fukakawa)

"Effects of Fair Market Ideology on Ethical Decision Making in Public Accounting" (with W. Shafer and R. Yip)

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