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An empirical analysis of the changes in tax audit focus on international transfer pricing
Chan, K. Hung; Lo, Agnes W. Y.; Mo, Phyllis L. L. - In: Journal of international accounting auditing & taxation 24 (2015), pp. 94-104
Persistent link: https://www.econbiz.de/10011284236
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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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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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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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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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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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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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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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A note on trend removal methods : the case of polynomial regression versus variate differencing
Chan, K. Hung; Hayya, Jack C.; Ord, J. Keith - In: Econometrica : journal of the Econometric Society, an … 45 (1977) 3, pp. 737-744
Persistent link: https://www.econbiz.de/10001986213