The Liberal Art University in Hong Kong
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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.
Status In Progress
   
Title What Makes Stars Shine? Evidence from Star Analyst Use of Intangible Information in Recommendation Revisions
Principal Investigator Prof. Kenny Lin
Status In Progress
   
Title Emotional Labor at Team Level: Antecedents and Consequences
Principal Investigator Prof. Chen Tingting
Status In Progress
   
Title Credit Risk Research: Insurance Credit Analysis
Principal Investigator Prof. Winnie Poon
Status In Progress
   
Title Cross-Cultural Differences in the Consumption of Counterfeit Luxury
Principal Investigator Prof. Peng Ling
Status In Progress
   
Title Monitoring Roles of External Auditors and Tax Authorities in Tax-induced Downward Earnings Management
Principal Investigator Prof. Kenny Lin
Status In Progress
   
Title Dose Group Improvement-oriented Voice Really Improve Group Performance
Principal Investigator Prof. Chen Tingting
Status In Progress
   
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.
Status In Progress
   
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.
Status A working paper derived from the project is presented at Association for Consumer Research Conference (ACR), held in New Orleans, USA, October 1-4, 2015.
   
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.
Status Completed
   
Title The Effect of Online Manipulations on Sales: An Empirical Investigation across Different Platforms
Principal Investigator Prof. Peng Ling
Status A paper, "Manufactured Opinions: The Effects of Manipulating Online Product Reviews on Sales and Consumers" derived from the project, is under revision for journal submission.
   
Title Managing Channel Partner’s Opportunism through Guanxi” and “Guanxi and Opportunism in Mainland China
Principal Investigator Prof. Ada Wong
Status A paper derived from the two projects is accepted for publication.
   
   
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.
Status A paper derived from the project is under review for publication in a journal.
   
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.
Status A paper derived from the project is under review for publication in a journal.
   
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.