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The impact of government ownership and institutions on the reporting behavior of local auditors in China
Chan, K. Hung; Lin, Kenny Z.; Wong, Brossa - In: Journal of international accounting research 9 (2010) 2, pp. 1-20
Persistent link: https://www.econbiz.de/10008746972
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Tax effects of book-tax conformity, financial reporting incentives, and firm size
Chan, K. Hung; Lin, Kenny Z.; Tang, Feng - In: Journal of international accounting research 12 (2013) 2, pp. 1-25
Persistent link: https://www.econbiz.de/10010225839
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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
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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
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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