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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
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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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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
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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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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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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
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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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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
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Auditors' going concern reporting in the pre- and post-bankruptcy law eras : Chinese affiliates of Big 4 versus local auditors
Mo, Phyllis L. L.; Rui, Oliver Meng; Wu, Xi - In: The international journal of accounting : TIJA 50 (2015) 1, pp. 1-30
Persistent link: https://www.econbiz.de/10010510734
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Public versus private firm responses to the tax rate reduction in China
Lin, Kenny Z.; Mills, Lillian F.; Zhang, Fang - In: The journal of the American Taxation Association : a … 36 (2014) 1, pp. 137-163
Persistent link: https://www.econbiz.de/10010366792