Department of Accountancy

People

SIMMONS Richard Stanley

richard
Adjunct Professor

 

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

Department of Accountancy

 

Phone: (852) 2616-8175

Email: [email protected]

Research and Teaching Interests:

  • Hong Kong Taxation

  • International Taxation

  • Ethics (professional, business, accounting and taxation)

  • Corporate Governance

  • Accounting Education

 

Selected Refereed Journal Publications:

  • "Machiavellianism, Support for CESR, and Environmental Attitudes amongst Undergraduate Students" (with R. Snell), International Journal of Ethics Education, April 2018, Vol.3, Iss.1, pp 47-66

  • “China’s Market–based Environmental Reforms: From Inception to International Cooperation and Integration” (with B. Hu), Environmental and Planning Law Journal, Vol.34, Iss.5, September 2017, pp 446-458

  • “A City-Level Analysis of the Distribution of FDI within China" (with S. Cheng and K. Lin), Journal of Chinese Economic and Foreign Trade Studies, Vol.10, Iss.1, January 2017, pp 2-18

  • "Social Responsibility, Professional Commitment, and Tax Fraud" (with W. Shafer and R. Yip), Accounting, Auditing and Accountability Journal, Vol. 29, Iss.1, January 2016, pp 111-134

  • "Integrating Ethics into an Undergraduate Tax Planning Course at a University in Hong Kong", Journal of Business Ethics Education, Vol.11, December 2014, pp179-198

  • "Effects of a Business Ethics Elective on Hong Kong Undergraduates’ Attitudes Towards Corporate Ethics and Social Responsibility" (with W. Shafer and R. Snell), Business and Society, Vol.52, November 2013, pp 558-591

  • "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

  • "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

  • "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