The Liberal Art University in Hong Kong
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Prof Chan Koon Hung 陳冠雄教授

Emeritus Professor

BCom. (CUHK); MSc.(Illinois); PhD (Penn State); FCPA (Hong Kong)

Department of Accountancy

Phone: (852) 2616-8161

Email: khchan@ln.edu.hk

Major Teaching and Research Interests:

  • Auditing
  • International Accounting
  • Taxation
  • Management Accounting and Corporate Governance

Editorial Board Appointments:

1. Editor

  • Journal of International Accouting Research (JIAR) (2017 - 2020)

2. Editorial Board Member

  • Auditing: A Journal of Practice and Theory (AJPT) (2015 - 2020)
  • The Accounting Review (TAR) (2014 - 2017)
  • Contemporary Accounting Research (CAR) (2010 - 2013)

Ad Hoc Reviewer for:

  • Accounting and Business Research (ABR)
  • Review of Accounting Studies (RAS)
  • Journal of Accounting and Public Policy (JAPP)
  • Journal of Accounting, Auditing and Finance (JAAF), etc.

Selected Refereed Journal Publications:

"Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts" (with Tang and Mo) The Accounting Review (TAR), 2017, v.92 (No.2), pp. 247-272.
The Effects of Using Bank Auditors on Audit Quality and the Agency Cost of Bank Loans (with E. Jiang and P. Mo). Accounting Horizons (AH) (December 2017). pp. 133-153.

"Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective" (with Mo and Tang) Journal of International Accounting Research (JIAR), 2016, v.15 (No.3), pp. 49-66.

"Determinants and Implications of Long Audit Reporting Lags: Evidence from China" (with Luo and Mo) Accounting and Business Research (ABR) (No.2), 2016, pp. 145-166.

"An Empirical Analysis of the Changes in Tax Audit Focus on International Transfer Pricing" (with Lo and Mo) Journal of International Accounting, Auditing and Taxation (24), 2015, pp. 94-104

"Impact of Tax Reduction Policies for Consumer Purchase of New Automobiles: An Analytical Investigation with Real Data-Based Experiments" (with Leng and Liang) Naval Research Logistics (61), 2014, pp. 577-598.

"Tax Effects of Book-Tax Conformity, Financial Reporting Incentives and Firm Size" (with Lin and Tang) Journal of International Accounting Research (JIAR), 2013, 12(2)

"Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China" (with Mo and Zhou) Accounting and Finance, 2013, 53:1029-1051

Government Ownership, Accounting-Based Regulations, and the Pursuit of Favorable Audit Opinions: Evidence from China. (with Lin and Wang) Auditing: A Journal of Practice and Theory (AJPT) (31), 2012, pp. 47-64.

Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China. (with Wu) Contemporary Accounting Research (CAR) (28), 2011, pp. 175-213.

Will a Departure from Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence from a Transitional Economy. (with Lin and Mo) Journal of Accounting and Economics (JAE) (50), 2010, pp. 58-73.

The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China. (with Lin and Wong) Journal of International Accounting Research (JIAR) (9), 2010, pp. 1-20.

On the Association between Ownership Structure and Auditor Choice in a Transitional Economy. (with Lin and Zhang) Journal of International Accounting Research (JIAR) (6), 2007, pp. 19-36.

A Political-Economic Analysis of Auditor Reporting and Auditor Switches. (with Lin and Mo) Review of Accounting Studies (RAST) (11), 2006, pp. 21-48.

Managerial Autonomy and Tax Compliance: An Empirical study on International Transfer Pricing. (with Lo and Mo) Journal of the American Taxation Association (JATA) (28), 2006, pp. 1-22.

The Influence of Management Perception of Environmental Variables on the Choice of International Transfer Pricing Methods, (with Lo) The International Journal of Accounting (IJA) (Vol.39), 2004, pp. 93-110.

"An Empirical Study on the Impact of Culture on Audit-Detected Accounting Errors," (with Lin and Mo) Auditing: A Journal of Practice and Theory (AJPT) (September), 2003, pp. 281-295.

"The Impact of Firm Characteristics on Book - Tax Conforming and Book - Tax Difference Audit Adjustments," (with Mo) Journal of the American Taxation Association (JATA) (December), 2002, pp. 18-34.

“Accounting and Management Controls in the Classical Chinese Novel: A Dream of the Red Mansions (紅樓夢)” (with Lew and Tong) The International Journal of Accounting (IJA) (Vol. 36, No.3), 2001, pp. 311-327.

"Corporate Environments and International Transfer Pricing: An Empirical Study of China in a Developing Economy Framework," (with Chow) Accounting and Business Research (ABR) (U.K.) (No. 2), 2001, pp. 103-118.

"Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China’s Developing Economy," (with Mo) The Accounting Review (TAR) (American Accounting Association) (October), 2000, pp. 469-484.

"Auditing Standards in China - A Comparative Analysis with Relevant International Standards and Guidelines," (with Lin) The International Journal of Accounting (IJA) (No. 4), 2000, pp. 559-577.

"Audit Scheduling and the Control of Travel Costs Using an Optimization Model for Multinational and Multilocational Audits," (with Lam and Cheng) The Journal of Accounting, Auditing and Finance (JAAF) (Winter), 1998, pp.67-98.

"Ownership Effects on Audit-Detected Error Characteristics: An Empirical Study in an Emerging Economy," (with Mo) The International Journal of Accounting (IJA) (Vol.33, No.2), 1998, pp.235-261.

"On the Pitfall of Using Intuitive Judgment in Audit Scheduling," (with Lam and Cheng) Advances in Quantitative Analysis of Finance and Accounting (U.S.), (Vol. 6), 1998, pp.1-11. Published as the lead article of the issue.

"International Transfer Pricing in China: Inducements, Regulation and Practice," (with Chow) The Journal of Business Finance and Accounting (JBFA) (December), 1997, pp.1269-1289.

"An Empirical Study of Tax Audits in China on International Transfer Pricing," (with Chow) The Journal of Accounting and Economics (JAE) (May), 1997, pp.83-112.

"Investigation of Market Response to Earnings Announcements: Multinational Firms Versus Domestic Firms," (with Cheng and Liao) The International Journal of Accounting (IJA) (Vol. 32, No. 2), 1997, pp.125-138.

"Estimating Accounting Errors in Audit Sampling: Extensions and Empirical Tests of a Decomposition Approach," The Journal of Accounting, Auditing and Finance (JAAF) (Spring), 1996, pp.153-162. Published as the lead article of the issue.

Research Monographs

A Dream of the Red Chambers and Corporate Goverance of Family Business. 2009 (with Mo and Wong). Commercial Press. 167 pages.

《紅樓夢與家族企業管治》。商務印書館 2009。