Department of Accountancy

People

LIN Z. Kenny 林振聘

kenny
Professor

 

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

Department of Accountancy

 

Phone: (852) 2616-8162

Email: [email protected]

Research Interests:

  • China Auditing and Taxation

  • CSR/ESG

 

Major Teaching Interests:

  • Financial Accounting

  • Managerial Accounting

 

Selected Journal Publications:

  • Owusu, F. and K.Z. Lin. 2025. Does auditor litigation risk constrain corporate tax avoidance? Evidence from a quasi-natural experiment. Journal of International Accounting Research (forthcoming).

  • Lin, K.Z., S.J. Yang, and H. Zou. 2025. Is stakeholder orientation related to corporate tax avoidance? New evidence. Accounting Horizons (forthcoming).

  • Cheng, C.S., C.C. Hsieh, and K.Z. Lin. 2024. VAT adoption and corporate income tax avoidance. Journal of the American Taxation Association 46 (1).

  • Chan, K.H., K.Z. Lin, P.L. Mo, and P. Wong. 2023. Does IFRS convergence improve earnings informativeness? An analysis from the book-tax trade-off perspective. Accounting and Business Research 53 (2).

  • Lo, A., K.Z. Lin and R. Wong, 2022. Does availability of audit partners affect audit quality? China evidence. Journal of Accounting, Auditing and Finance 37 (2).

  • Lin, K. Z., Shi, S., & Tang, F. (2021). Profit‐tax relationship, business group affiliation, and external monitoring in China. Journal of International Financial Management & Accounting, 32(2), 182-206.

  • Lin, K.Z., L. Mills, F. Zhang and Y.B. Li. 2018. Do political connections weaken tax enforcement effectiveness? Contemporary Accounting Research 35.

  • Lin, K.Z., S. Cheng, and F. Zhang. 2017. Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. The International Journal of Accounting 52.

  • Lin, K.Z., L. Mills and F. Zhang. 2014. Public versus private firm responses to the tax rate reduction in China. Journal of the American Taxation Association 36 (1).

  • Chan, K.H., K.Z. Lin and F. Tang. 2013. Tax effects of book-tax conformity, financial reporting incentives, and firm size. Journal of International Accounting Research 12 (2).

  • Chan, K.H., K.Z. Lin and R. Wang. 2012. Government ownership, accounting-based regulations, and the pursuit of favorable audit opinions: Evidence from China. Auditing: A Journal of Practice and Theory 31 (4).

  • Chan, K.H., K.Z. Lin and P. Mo. 2010. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy. Journal of Accounting and Economics 50 (1).

  • Chan, K.H., K.Z. Lin and B. Wong. 2010. The impact of government ownership and institutions on the reporting behavior of local auditors in China. Journal of International Accounting Research 9 (2).

  • 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., K.Z. Lin and F. Zhang. 2007. On the association between changes in corporate ownership and changes in auditor quality in a transitional economy. Journal of International Accounting Research 6 (1).

  • Chan, K.H., K.Z. Lin and P. Mo. 2006. A political-economic analysis of auditor reporting and auditor switches. Review of Accounting Studies 11 (1).

  • 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., K.Z. Lin and P. Mo. 2003. An empirical study on the impact of culture on audit-detected accounting errors. Auditing: A Journal of Practice and Theory September.

  • Lin, K.Z. and I.A.M. Fraser. 2003. The use of analytical procedures by external auditors in Canada. Journal of International Accounting, Auditing & Taxation 12 (2).

  • Lin, K.Z., I.A.M. Fraser and D.J. Hatherly. 2000. An experimental study of auditor analytical review judgement. Journal of Business Finance and Accounting 27 (7) & (8).