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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
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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
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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
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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
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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
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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
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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
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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
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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
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Government ownership, corporate governance and tax aggressiveness: evidence from China
Chan, K. Hung; Mo, Phyllis L. L.; Zhou, Amy Y.; Cahan, … - In: Accounting and Finance 53 (2013) 4, pp. 1029-1051
Persistent link: https://www.econbiz.de/10010728597