Tax reform and political reform are currently matters of deep and widespread concern in Hong Kong. This paper presents a preliminary study of the opinions of Hong Kong citizens on a range of taxation practice and policy issues coupled with a simultaneous review of opinions on certain political...

It has long been recognised that the corporate tax suffers from several inherent deficiencies. However, in recent years, the transformation and integration of the world economy have exacerbated and highlighted these weaknesses, placing a question mark over the future of the tax. Through an...

This study examines the effect of experience on both the quality (importance) and quantity of recalls made and inferences drawn in evaluating the effects of nonroutine transactions in the auditor's planning process. Consistent with expectations drawn from previous research, our results indicate...