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Does IFRS convergence improve earnings informativeness? : an analysis from the book-tax tradeoff perspective

Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis L. L.; Wong, … - In: Accounting and business research 53 (2023) 2, pp. 158-184

Persistent link: https://www.econbiz.de/10013484691

Auditor's constraining effect on tax noncompliance at different book-tax conformity levels in transition economy

Chan, K. Hung; Luo, Rebecca; Mo, Phyllis Lai Lan - In: Journal of international accounting research 15 (2016) 3, pp. 1-30

Persistent link: https://www.econbiz.de/10011633706

Tax avoidance and tunneling : empirical analysis from an agency perspective

Chan, K. Hung; Mo, Phyllis Lai Lan; Tang, Tanya - In: Journal of international accounting research 15 (2016) 3, pp. 49-66

Persistent link: https://www.econbiz.de/10011633724

The effects of using bank auditors on audit quality and the agency cost of bank loans

Chan, K. Hung; Jiang, Ellen Jin; Mo, Phyllis Lai Lan - In: Accounting horizons : a quarterly publication of the … 31 (2017) 4, pp. 133-153

Persistent link: https://www.econbiz.de/10011790961

Tax collector or tax avoider? : an investigation of intergovernmental agency conflicts

Tang, Ya; Mo, Phyllis Lai Lan; Chan, K. Hung - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 247-270

Persistent link: https://www.econbiz.de/10011674091

Determinants and implications of long audit reporting lags : evidence from China

Chan, K. Hung; Luo, Vivian Wei; Mo, Phyllis L. L. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 145-166

Persistent link: https://www.econbiz.de/10011558678

Informativeness of internal control weakness disclosure on acquirers' M&A decisions

Chan, K. Hung; Mo, Phyllis Lai Lan; Yorke, Sally Mingle - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 83-100

Persistent link: https://www.econbiz.de/10014576968

Do abnormal IPO audit fees signal IPO audit quality and post-IPO performance? : a principal-agent analysis based on evidence from China

Chan, K. Hung; Mo, Phyllis Lai Lan; Zhang, Weiyin - In: Journal of international accounting research 20 (2021) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10012585067

Can auditors' local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?

Chan, K. Hung; Guo, Yingwen; Mo, Phyllis Lai Lan - In: Accounting and business research 51 (2021) 2, pp. 127-155

Persistent link: https://www.econbiz.de/10012483747

Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis L.L. - In: Journal of Accounting and Economics 50 (2010) 1, pp. 58-73

We investigate whether a departure from a tax-based accounting system toward the adoption of International Financial Reporting Standards encourages tax noncompliance. We also examine whether such a departure, which weakens book-tax conformity, affects the informativeness of book-tax differences...

Persistent link: https://www.econbiz.de/10008620153