Similar Search Results

Government ownership, accounting-based regulations, and the pursuit of favorable audit opinions : evidence from China

Chan, K. Hung; Lin, Kenny Z.; Wang, Ray R. - In: Auditing : a journal of practice & theory 31 (2012) 4, pp. 47-64

Persistent link: https://www.econbiz.de/10009682066

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 & economics 50 (2010) 1, pp. 58-73

Persistent link: https://www.econbiz.de/10008933228

The impact of firm characteristics on book-tax-conforming and book-tax-difference audit adjustment

Chan, K. Hung; Mo, Phyllis L. L. - In: The journal of the American Taxation Association : a … 24 (2002) 2, pp. 18-34

Persistent link: https://www.econbiz.de/10001751049

Aggregate quasi rents and auditor independence : evidence from audit firm mergers in China

Chan, K. Hung; Wu, Donghui - In: Contemporary accounting research : a journal of the … 28 (2011) 1, pp. 175-213

Persistent link: https://www.econbiz.de/10009126038

Government ownership, corporate governance and tax aggressiveness : evidence from China

Chan, K. Hung; Mo, Phyllis L. L.; Zhou, Amy Y. - In: Accounting and finance : journal of the Accounting … 53 (2013) 4, pp. 1029-1051

Persistent link: https://www.econbiz.de/10010240278

Managerial autonomy and tax compliance : an empirical study on international transfer pricing

Chan, K. Hung; Lo, Agnes W. Y.; Mo, Phyllis Lai Lan - In: The journal of the American Taxation Association : a … 28 (2006) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10003421892

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

Aggregate Quasi Rents and Auditor Independence : Evidence from Audit Firm Mergers in China

Chan, K. Hung - 2015

Using a sample of audit firm mergers in China's audit market, this paper provides evidence on the way auditor independence can be improved following audit firm mergers as a result of a change in the aggregate quasi rents that are exposed to risk (i.e., the quasi rents at stake). This setting...

Persistent link: https://www.econbiz.de/10013038269

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