Sponsored Research
Research Highlights
Hong Kong – Chinese Mainland Economic Integration Index (1990-2019) and Cointegration Analyses of Socio-economic Indicators 香港與中國內地經濟融合指數（1990-2019）及社會經濟指標的協整分析 【funded by the Policy Innovation & Coordination Office of the HKSAR Government (2016.A3.009.17A) and Lingnan University, Hong Kong (KT21A7)】
The Digital Consumption Voucher Scheme and Adoption of Electronic Payment Service in Hong Kong 【Supported by Lingnan University Innovation and Impact Fund (sponsored by the UGC Knowledge Transfer Fund) (KT21A8)】
Constructing a “Carbon Neutrality Index” for the Small and Medium-sized Enterprises in Hong Kong 【Supported by Lingnan University Innovation and Impact Fund (sponsored by the UGC Knowledge Transfer Fund) (KT22A6)】
Sponsored Research
| Title | Tax Collector or Tax Avoider |
|---|---|
| Principal Investigator | Prof. Chan Koon Hung, Department of Accountancy |
| Research Plan | This is an empirical tax compliance research. It studies the agency conflict or local vs. central government in China on tax compliance. |
| Title | What Makes Stars Shine? Evidence from Star Analyst Use of Intangible Information in Recommendation Revisions |
| Principal Investigator | Prof. Kenny Lin |
| Title | Emotional Labor at Team Level: Antecedents and Consequences |
| Principal Investigator | Prof. Chen Tingting |
| Title | Credit Risk Research: Insurance Credit Analysis |
| Principal Investigator | Prof. Winnie Poon |
| Title | Cross-Cultural Differences in the Consumption of Counterfeit Luxury |
| Principal Investigator | Prof. Peng Ling |
| Title | Monitoring Roles of External Auditors and Tax Authorities in Tax-induced Downward Earnings Management |
| Principal Investigator | Prof. Kenny Lin |
| Title | Dose Group Improvement-oriented Voice Really Improve Group Performance |
| Principal Investigator | Prof. Chen Tingting |
| Title | Analyzing the Endogeneity of Location Choice and Entry Mode in FDI |
| Principal Investigator | Prof. Geng Cui, Department of Marketing and International Business |
| Research Plan | The study explores the application of the control function approach to address the unresolved critical issue in the FDI literature. Particularly, the endogeneity issue between location choice and entry mode of FDI for the multinational firms from emerging market will be examined. |
| Title | Does Review Structure Matter? How Narrative or Pros-Cons Review Influences Review |
| Principal Investigator | Prof. YU-Jen Chen, Department of Marketing and International Business |
| Research Plan | This research aims to highlight the importance of review structure by showing its impact on review content. Next step is to manipulate the goals (e.g., self-enhancements. helping) directly and it is expected to attenuate the review process effect when the goal is manipulated directly. |
| Title | The Rise of Asian Firms |
| Principal Investigator | Prof. T S Chan, Department of Marketing and International Business |
| Research Plan | The AIBSEAR Book series on The Rise of Asian Firm (2nd volume) is published by AIBSEAR and Palgrave MacMillan. With the book, it is hoped to solidify and showcase the best research in international business, consumer research, and marketing strategies relating to this region. |
| Title | The Effect of Online Manipulations on Sales: An Empirical Investigation across Different Platforms |
| Principal Investigator | Prof. Peng Ling |
| Title | Managing Channel Partner’s Opportunism through Guanxi” and “Guanxi and Opportunism in Mainland China |
| Principal Investigator | Prof. Ada Wong |
| Title | Agency Theory in Taxation |
| Principal Investigator | Prof. Chan Koon Hung, Department of Accountancy |
| Research Plan | A new agency theory will be examined to explain taxation problem. |
| Title | Book-Tax Conformity, Reporting Incentives, and Earning Quality: Contrasting Evidence from China |
| Principal Investigator | Prof Kenny Lin, Department of Accountancy |
| Research Plan | This study examine the effect of major financial reporting changes experienced by the Chinese listed firms, i.e. decreasing conformity between book income and taxable income, in conformity on earning quality. Results provide contrasting evidence on the effects and highlight the importance of considering the underlying institutional features of the reporting environment. |
| Title | How and When Communicators’ Relation Influences Message Persuasiveness |
| Principal Investigator | Prof. YU-Jen Chen, Department of Marketing and International Business |
| Research Plan | This project examines how the relation between two information providers can affect the level of pensiveness on consumers. The situation of study refers to a multi-senders communication context, e.g. how would consumers perceive the source credibility when multiple senders aggregately constitute the source? |
| Title | Asian Consumer Responses to Counterfeit Luxury Products: The Role of Face Concern |
| Principal Investigator | Prof. Patrick Poon, Department of Marketing and International Business |
| Research Plan | This research explores how the role of face concern will influence consumer reaction toward counterfeit luxury products. It suggests that face concern will have a negative impact on Asian consumer reactions towards counterfeit luxury products because counterfeit products involve social risk of losing one’s favorable public self-image. |
| Title | XBRL and its Implications for Tax and Auditing Research |
| Principal Investigator | Prof. Chan Koon Hung, Department of Accountancy |
| Research Plan | This is a literature review and exploration of new research issues. |
| Title | Multinational and Global Consumers |
| Principal Investigator | Prof. T S Chan, Department of Marketing and International Business |
| Research Plan | The AIBSEAR Book series on Multinational and Global Consumers is published by AIBSEAR and Palgrave MacMillan. With the book, it is hoped to solidify and showcase the best research in international business, consumer research, and marketing strategies relating to this region. |
| Title | The Impact of Accountability, Materiality and Audit Status on Tax Professionals’ Responsibility for Fraud Detection in the PRC |
| Principal Investigator | Prof. Richard S. Simmons, Department of Accountancy |
| Research Plan | This research adapts the triangle model of responsibility to study the impact of quantitative materiality on tax professionals’ perceived responsibility for detection of fraud. |