会计学系

Publications in the top-tier journals (since 2006)

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  • KIM, J. B., WANG, C., & WU, F. H. (2024). Privacy Breaches and the Effect of Customer Notification. MIS Quarterly.

 

  • Chen, Y., Ng, J., Ofosu, E., & Yang, X. (2024). Tick size and earnings guidance in small-cap firms: Evidence from the sec’s tick size pilot program. Management Science, 70(8), 5386-5407.

 

  • WU, B., L.M. Cong, M Williams & S Lee. (2024). Institutional Entrepreneurship and Carbon Reduction Practices – Evidence from South Korea Aviation Industry. Transportation Research Part D: Transport and Environment, 136, 104394.

 

  • Banker, R. D., Ma, X., Pomare, C., & Zhang, Y. (2023). When doing good for society is good for shareholders: Importance of alignment between strategy and CSR performance. Review of Accounting Studies, 28(2), 1074-1106.

 

  • Chan, K. H., Lin, K. Z., Mo, P. L., & Wong, P. W. (2023). Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective. Accounting and Business Research, 53(2), 158-184.

 

  • Kim, J. B., Wang, C., & Wu, F. (2023). The real effects of risk disclosures: evidence from climate change reporting in 10-Ks. Review of Accounting Studies, 28(4), 2271-2318.

 

  • Kim, J. B., Lin, Y., Mao, Y., & Wang, Z. (2023). Banking market consolidation and tax planning intermediation: Evidence from client firm tax haven operations. The Accounting Review, 98(4), 217-245.

 

  • Chen, Y., Ofosu, E., O'Sullivan, D., Veeraraghavan, M., & Zolotoy, L. (2023). Rank-and-File Employee Stock Options and Workplace Safety. Available at SSRN 3998720.

 

  • Chen, Y., Ofosu, E., Veeraraghavan, M., & Zolotoy, L. (2023). Does CEO overconfidence affect workplace safety?. Journal of Corporate Finance, 82, 102430.

 

  • Xede, J., Dak-Adzaklo, C. S. P., Ofosu, E., & Adza, S. W. D. (2023). Competition laws, external financing and investment. Journal of International Financial Markets, Institutions and Money, 82, 101700.

 

  • Huang, H. H., Kerstein, J., Wang, C., & Wu, F. (2022). Firm climate risk, risk management, and bank loan financing. Strategic Management Journal, 43(13), 2849-2880.

 

  • Bao, D., Su, L. N., & Zhang, Y. (2022). The real effects of disclosure regulation: Evidence from mandatory CFO compensation disclosure. Journal of Accounting and Public Policy, 41(6), 106995.

 

  • Bao, D., Kim, Y., & Su, L. (2022). Do firms redact information from material contracts to conceal bad news?. The Accounting Review, 97(5), 29-57.

 

  • Zhang, R., Wong, R. M., Lo, A. W., & Tian, G. (2022). Can mandatory dual audit reduce the cost of equity? Evidence from China. Accounting and Business Research, 52(3), 291-320.

 

  • Lo, A. W., Lin, K. Z., & Wong, R. M. (2022). Does availability of audit partners affect audit quality? Evidence from China. Journal of Accounting, Auditing & Finance, 37(2), 407-439.

 

  • Hsieh, T. S., Kim, J. B., Wang, R. R., & Wang, Z. (2022). Educate to innovate: STEM directors and corporate innovation. Journal of Business Research, 138, 229-238.

 

  • 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.

 

  • Bao, D., Choi, J. H., Kang, B. U., & Lee, W. J. (2021). The effect of external audits: Evidence from voluntary audits of hedge funds. Accounting Horizons, 35(4), 23-43.

 

  • Chan, K. H., Wang, R. R., & Wang, R. (2021). The Macbeth Factor: The Dark Side of Achievement‐driving Analysts. Abacus, 57(2), 325-361.

 

  • Rhee, S. G., & Wu, F. H. (2020). Conditional extreme risk, black swan hedging, and asset prices. Journal of Empirical Finance, 58, 412-435.

 

  • Han, H. P. (2020). Development of Individualism in Chinese Legislation and Social Solidarity-A Durkheimian Approach. Athens JL, 6, 339.

 

  • Hsieh, T. S., Kim, J. B., Wang, R. R., & Wang, Z. (2020). Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees. Journal of Accounting and Economics, 69(1), 101260.

 

  • Duan, Y., Hsieh, T. S., Wang, R. R., & Wang, Z. (2020). Entrepreneurs' facial trustworthiness, gender, and crowdfunding success. Journal of Corporate Finance, 64, 101693.

 

  • Lo, A. W., Lin, K., & Wong, R. M. (2019). Does Availability of Audit Partners Affect Audit Quality? China Evidence. The Journal of Accounting, Auditing, and Finance.

 

  • Bao, D., Kim, Y., Mian, G. M., & Su, L. (2019). Do managers disclose or withhold bad news? Evidence from short interest. The Accounting Review, 94(3), 1-26.

 

  • Chava, S., Wang, R., & Zou, H. (2019). Covenants, creditors’ simultaneous equity holdings, and firm investment policies. Journal of Financial and Quantitative Analysis, 54(2), 481-512.

 

  • Hsieh, T. S., Song, B. Y., Wang, R. R., & Wang, X. (2019). Management earnings forecasts and bank loan contracting. Journal of Business Finance & Accounting, 46(5-6), 712-738.

 

  • Han, H. P. (2020). The development of Macau Criminal Code since Macau’s Return to China-from the perspective of Durkheimian Socio-legal theory. Journal of Henan University of Economics and Law.

 

  • Lin, K. Z., Mills, L. F., Zhang, F., & Li, Y. (2018). Do political connections weaken tax enforcement effectiveness?. Contemporary Accounting Research, 35(4), 1941-1972.

 

  • Simmons, R. S., & Snell, R. S. (2018). Machiavellianism, support for CESR, and attitudes towards environmental responsibility amongst undergraduate students. International Journal of Ethics Education, 3, 47-66.

 

  • Bao, D., Fung, S. Y. K., & Su, L. (2018). Can shareholders be at rest after adopting clawback provisions? Evidence from stock price crash risk. Contemporary Accounting Research, 35(3), 1578-1615.

 

  • Lin, Y., Mao, Y., & Wang, Z. (2018). Institutional ownership, peer pressure, and voluntary disclosures. The Accounting Review, 93(4), 283-308.

 

  • Wong, R. M., Firth, M. A., & Lo, A. W. (2018). The impact of litigation risk on the association between audit quality and auditor size: Evidence from China. Journal of International Financial Management & Accounting, 29(3), 280-311.

 

  • Hsieh, T. S., Kim, J. B., Wang, R. R., & Wang, Z. (2018). Do STEM-educated boards contribute to innovation activities in large companies?. IEEE Engineering Management Review, 46(4), 32-35.

 

  • Tang, T., Mo, P. L. L., & Chan, K. H. (2017). Tax collector or tax avoider? An investigation of intergovernmental agency conflicts. The Accounting Review, 92(2), 247-270.

 

  • Chan, K. H., Jiang, E. J., & Mo, P. L. L. (2017). The effects of using bank auditors on audit quality and the agency cost of bank loans. Accounting Horizons, 31(4), 133-153.

 

  • Lin, K. Z., Cheng, S., & Zhang, F. (2017). Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. The International Journal of Accounting, 52(4), 303-318.

 

  • Hu, B., & Simmons, R. (2017). China’s Market–based Environmental Reforms: From Inception to International Cooperation and Integration. Environmental and Planning Law Journal, 34(5), 446-458.

 

  • Cheng, S., Lin, K., & Simmons, R. (2017). A city-level analysis of the distribution of FDI within China. Journal of Chinese Economic and Foreign Trade Studies, 10(1), 2-18.

 

  • Hu, B., & Simmons, R. (2017). China’s Market–based Environmental Reforms: From Inception to International Cooperation and Integration. Environmental and Planning Law Journal, 34(5), 446-458.

 

  • Kim, Y., L.N. Su, and X.K. Zhu. 2017. Does the cessation of quarterly earnings guidance reduce investors' short-termism? Review of Accounting Studies. 22 (2): 715-752.

 

  • Dong, L., G. Lui, and B. Wong. 2017. Unintended consequences of forecast disaggregation: A multi-period perspective. Contemporary Accounting Research. 34 (3): 1580-1595.

 

  • Chan, K. H., Mo, P. L. L., & Tang, T. (2016). Tax avoidance and tunneling: Empirical analysis from an agency perspective. Journal of International Accounting Research, 15(3), 49-66.

 

  • Chan, K. H., Luo, V. W., & Mo, P. L. (2016). Determinants and implications of long audit reporting lags: evidence from China. Accounting and Business Research, 46(2), 145-166.

 

  • Konchitchki, Y., Luo, Y., Ma, M. L., & Wu, F. (2016). Accounting-based downside risk, cost of capital, and the macroeconomy. Review of Accounting Studies, 21, 1-36.

 

  • Shafer, W. E., Simmons, R. S., & Yip, R. W. (2016). Social responsibility, professional commitment and tax fraud. Accounting, Auditing & Accountability Journal, 29(1), 111-134.

 

  • Lo, A. W., & Wong, R. M. (2016). Silence is golden? Evidence from disclosing related-party transactions in China. Journal of Accounting and Public Policy, 35(5), 540-564.

 

  • Guan, Y., L.N. Su, D. Wu, and Z. Yang. 2016. Do school ties between auditors and client executives influence audit outcomes? Journal of Accounting and Economics. 61 (2-3): 506-525.

 

  • Kim, J. B., Song, B. Y., & Zhang, Y. (2015). Earnings performance of major customers and bank loan contracting with suppliers. Journal of Banking & Finance, 59, 384-398.

 

  • Guan, Y., Wong, M. F., & Zhang, Y. (2015). Analyst following along the supply chain. Review of Accounting Studies, 20, 210-241.

 

  • Chan, K. H., Lo, A. W., & Mo, P. L. (2015). An empirical analysis of the changes in tax audit focus on international transfer pricing. Journal of International Accounting, Auditing and Taxation, 24, 94-104.

 

  • Chan, K. H., Lo, A. W., & Mo, P. L. (2015). An empirical analysis of the changes in tax audit focus on international transfer pricing. Journal of International Accounting, Auditing and Taxation, 24, 94-104.

 

  • Wong, R. M., Lo, A. W., & Firth, M. (2015). Managing Discretionary Accruals and Book‐Tax Differences in Anticipation of Tax Rate Increases: Evidence from China. Journal of International Financial Management & Accounting, 26(2), 188-222.

 

  • Radhakrishnan, S., Wang, Z., & Zhang, Y. (2014). Customers’ capital market information quality and suppliers’ performance. Production and Operations Management, 23(10), 1690-1705.

 

  • Chan, K. H., Leng, M., & Liang, L. (2014). Impact of tax reduction policies on consumer purchase of new automobiles: An analytical investigation with real data‐based experiments. Naval Research Logistics (NRL), 61(8), 577-598.

 

  • Lin, K. Z., Mills, L. F., & Zhang, F. (2014). Public versus private firm responses to the tax rate reduction in China. The Journal of the American Taxation Association, 36(1), 137-163.

 

  • Simmons, R. S. (2014). Integrating ethics into an undergraduate tax planning course at a university in Hong Kong. Journal of Business Ethics Education, 11, 179-198.

 

  • WU, B., & SIMMONS, R. S. (2014). China and Australia's responses to enviornmental challenge: a comparative analysis: environmental Tax Reforms. Bulletin for International Taxation, 68(6-7), 365-375.

 

  • Lin, C., M.S. Officer, R. Wang, and H. Zou. 2013. Directors' and officers' liability insurance and loan spreads. Journal of Financial Economics. 110 (1): 37-60.
     

  • Chan, K.H., D. Wu. 2011. Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China. Contemporary Accounting Research. 28: 175-213.
     

  • Fung, S., L.N. Su, and X.K. Zhu. 2010. Price divergence from fundamental value and the value relevance of accounting information. Contemporary Accounting Research. 27 (3): 829–854.
     

  • Chan, K.H., K.Z. Lin, and P. Mo. 2010. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transitional economy. Journal of Accounting and Economics. 50 (1): 58-73.
     

  • Krishnan, G.V., B. Srinidhi, and L.N. Su. 2008. Inventory policy, accruals quality and information risk. Review of Accounting Studies. 13 (2-3): 369–410.
     

  • 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): 21-48.