Department of Accountancy
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LIN Z. Kenny 林振聘

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Professor

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

Department of Accountancy

Phone: (852) 2616-8162

Email: [email protected]

 

Research Interests:

  • Behavioral accounting
  • Auditing Methodologies
  • China Accounting and Auditing

Major Teaching Interests:

  • Financial Accounting
  • Managerial Accounting

Selected Journal Publications:

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).
Chan, K.H., K.Z. Lin, P.L. Mo, and P. Wong. 2021. Does IFRS convergence improve earnings informativeness? An analysis from the book-tax trade-off perspective. Accounting and Business Research (forthcoming).

Lin, K.Z., S. Shi, and F. Tang. 2021. Profit-tax relationship, business group affiliation, and external monitoring in China. Journal of International Financial Management and Accounting (forthcoming).
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).