Transfer Pricing Project - Supported by Lingnan University Innovation and Impact Fund (sponsored by the UGC Knowledge Transfer Fund)

 

Project objectives

This transfer pricing project aims to refocus the Department’s research findings and professional expertise to help accounting professionals (and business practitioners) enhance their understanding of issues relevant to transfer pricing, assist them in coping with the transfer pricing rules, and provide relevant information for companies to (re-)design appropriate transfer pricing policies adopted along corporate supply chains.
It is expected that the project will increase the industry’s understanding of the importance of transfer pricing policies and enrich their knowledge (and application, if possible) of transfer pricing rules and compliance.

 

Webinar Series 2022

• 27 May 2022: Accounting Research in Taxation, Transfer Pricing, and Supply Chain
• 13 May 2022: The Ethics of Manipulative Transfer Pricing: Some Current Developments
• 29 Apr 2022: Practice Implications of Academic Research in Transfer Pricing
• 8 Apr 2022: Transfer Pricing Regulations and Analysis in Hong Kong

 

Expert Project Team

 

Prof. LO Wai Yee, Agnes (Project Leader)

 

Related research publications

Agnes Lo and Raymond Wong, 2016, “Silence is golden? Evidence from disclosing related-party transactions in China”, Journal of Accounting and Public Policy 35(5).

KH Chan, Agnes Lo, and Phyllis Mo, 2015, “An empirical analysis of the changes in tax audit focus on international transfer pricing”, Journal of International Accounting, Auditing & Taxation 24.

Raymond Wong, J.B. Kim, and Agnes Lo, 2014, “Are related-party sales value-adding or value-destroying? Evidence from China”, Journal of International Financial Management & Accounting 26 (1).

• Other Professional/ Book Publications

 

 

Porf. LIN Zhen Pin, Kenny (Project Collaborator)

 

Related research publications

K. Z. Lin, S. Shi, and F. Tang, 2021,  “Profit‐tax relationship, business group affiliation, and external monitoring in China”, Journal of International Financial Management and Accounting.

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

K.Z. Lin, 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).

• Other Professional/ Book Publications

 

 

Prof. SIMMONS Richard, Stanley (Project Collaborator)

 

Related research publications

W. E. Shafer, R. S. Simmons and R. W. Y. Yip, 2016, “Social Responsibility, Professional Commitment, and Tax Fraud”, Accounting, Auditing and Accountability Journal 29(1).

W.E. Shafer and R.S. Simmons, 2011, “Effects of Organizational Ethical Culture on the Ethical Decisions of Tax Practitioners in Mainland China”, Accounting, Auditing and Accountability Journal 24 (5).

W.E. Shafer and R.S. Simmons, 2008, “Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Professionals”, Accounting, Auditing and Accountability Journal 21 (5).

• Other Professional/ Book Publications

 

 

Prof. ZHANG Yue (Project Collaborator)

 

Related research publications

N. Hu, J. Y. F. Ke, L. LIU, and Y. Zhang, 2019, “Risk Pooling, Supply Chain Hierarchy, and Analysts' Forecasts”, Production and Operations Management 28 (2).

Y. Guan, F. Wong, and Y. Zhang, 2015, “Analyst following along the supply chain” Review of Accounting Studies 20 (1).

S. Radhakrishnan, Z. Wang, and Y. Zhang, 2014, “Customers’ capital market information quality and suppliers’ performance”, Production and Operations Management 23 (10).

• Other Professional/ Book Publications