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JOURNAL
ARTICLES
Accounting
| Economics | Finance
| Law
Accounting
|
2005
|
| FIRTH,
M., MO, P.L.L. and (WONG, R.#), "Incentives for Auditor
Independence: An Analysis of the Effectiveness of Formal
Sanctions in China". 40th Annual Meeting of American
Accounting Association Western Region, Sacramento,
USA, 28-30 April (2005) |
| (CHENG,
SUWINA) and FIRTH, MICHAEL, "Ownership, Corporate
Governance, and Top Management Pay in Hong Kong".
Corporate Governance: An International Review,
Vol. 13, No. 2, pp.291-302 (March 2005) |
| (MAK,
ALDOUS) and FUNG, TERESA, "A Review of Recent Board
of Review Decisions". Asia-Pacific Journal of
Taxation, Vol. 9, No. 1, pp.2-10 (Spring 2005) |
| GUL,
FERDINAND A., (BALACHANDRAN, JOHN), BLISS, MARK and MAJID,
ABDUL, "Corporate Governance Risks and Audit Pricing:
Some Evidence on the Role of CEO Dominance and Audit Committee
Effectiveness". 28th Annual Congress of the European
Accounting Association, Goteborg, Sweden, 18-20 May
(2005) |
| (CHOI,
JONG-HAG), KIM, JEONG-BON, (LIU, XIAOHONG) and (SIMUNIC,
DAN A.), "Audit Pricing, Legal Liability Regime and
Big 4 Premium: Theory and Cross-Country Evidence".
The Canadian Academic Accounting Association (CAAA)
Conference 2005, Quebec City, Canada, 2-5 June (2005) |
| KIM,
JEONG-BON, (SIMUNIC, DAN A.), (STEIN, MICHAEL T.) and
YI, CHEONG H., "Voluntary Audit and the Cost of Debt
Capital for Privately Held Firms: Korean Evidence".
The Canadian Academic Accounting Association (CAAA)
Conference 2005, Quebec City, Canada, 2-5 June (2005) |
| LI,
GERRY K.H., "Strategic Cost Management: Target Costing
and Quality Costs". Accounting Personnel - Journal
of Hong Kong Association of Accounting Technicians,
pp.40-42 (Mar/Apr 2005) |
| (CHOW,
C.W.), (HO, J.) and MO, P.L.L., "Towards Understanding
the Chinese Auditors' Client Acceptance Decisions, Structuring
of Audit Approaches, and Stringency of Imposed Reporting
Standards". International Symposium on Audit Research,
Singapore, 30 June - 1 July (2005) |
| NG,
Y.M.C., "An Empirical Study on the Relationship Between
Ownership and Performance in a Family-based Corporate
Environment". Journal of Accounting, Auditing
& Finance, Vol. 20, No. 2, pp.121-146 (Spring
2005) |
| WU,
DONGHUI and (XUE, ZUYUN), "An Empirical Investigation
of Analysts' Earnings Forecast in China's A-Share Markets".
China Accounting and Finance Review, Vol. 7, No.
1, pp.28-53 (March 2005) |
| (HAW,
IN-MU), (QI, DAQING), WU, DONGHUI and (WU, WOODY), "Market
Consequences of Earnings Management in Response to Security
Regulations in China". Contemporary Accounting
Research, Vol. 22, No. 1, pp.95-140 (Spring 2005) |
|
|
2004
|
| BAO,
B.H. and (BAO, D.H.), "Change in Inventory and Firm
Valuation". Review of Quantitative Finance and
Accounting, Vol. 22, No. 1, pp.53-71 (January 2004)
|
| BAO,
BEN-HSIEN and (BAO, DA-HSIEN), "Income Smoothing,
Earnings Quality and Firm Valuation". Journal
of Business Finance & Accounting, Vol. 31, No.
9-10, pp.1525-1557 (November 2004) |
| BAO,
BEN-HSIEN, (KO, CHEN-EN) and (YEH, YIN-HUA), "Relationship-Based
Business Enterprises and Recent Corporate Governance Reforms
in Taiwan". In Gul, Ferdinand A. and Tsui, Judy S.L.,
eds., The Governance of East Asian Corporations: Post
Asian Financial Crisis, Palgrave Macmillan, Houndmills,
Basingstoke, Hampshire and New York, pp.199-215 (2004)
ISBN 1-4039-4410-5 |
| BAO,
B.H. and (BAO, D.H.), "Value Relevance of Operating
Income Versus Non-Operating Income in Taiwan Stock Exchange".
Advances in International Accounting, Vol. 17,
pp.103-117 (2004) |
| CHEUNG,
DANIEL, "A Better Understanding of Hong Kong Inland
Revenue Ordinance on Transfer Pricing". ACCA News
Update - A Magazine for ACCA Hong Kong Students, pp.4-9
(August 2004) |
| CHO,
S., (RUI, O.) and (CHOW, C. W.) "The effect of China's
Two-tier board system on Earnings Management, Earnings
Informativeness, and Firm Performance". 11th Annual
HKUST Summer Symopsium on Accounting Research, HKUST,
Hong Kong, 21-24 June (2004) |
| FIRTH,
MICHAEL and LAU, THOMAS, "Audit Pricing following
Mergers of Accounting Practices: Evidence from Hong Kong".
Accounting and Business Research, Vol. 34, No.
3, pp.201-213 (2004) |
| FIRTH,
M., MO, P.L.L. and (WONG, R.#), "Auditors' Responsibilities
for Detecting Frauds: An Analysis of the CSRC Enforcement
Actions in China". 2004 Annual Meeting of American
Accounting Association (AAA), Florida, USA, 8-11 August
(2004) |
| FIRTH,
M. , (LI, YUE) and WANG, S. , "Valuing IPOs Using
Price-Earnings Multiple Disclosed by IPO Firms in an Emerging
Capital Market". 2004 Canadian Academic Accounting
Association (CAAA) Annual Conference, Vancouver, Birtish
Columbia, Canada, 27-30 May (2004) |
| FIRTH,
M. , (LI, YUE) and WANG, S., "Valuing IPOs Using
Price-Earnings Multiple Disclosed by IPO Firms in an Emerging
Capital Market". 5th Asia-Pacific Journal of Accounting
& Economics (APJAE) Symposium, Kuala Lumpur, Malaysia,
5-6 January (2004) |
| GUL,
F.A. and (LEUNG, SIDNEY), "Board Leadership, Outside
Directors' Expertise and Voluntary Corporate Disclosures".
Journal of Accounting and Public Policy, Vol. 23,
No. 5, pp.351-379 (Sept-Oct 2004) |
| (HUTCHINSON,
M.) and GUL, F.A., "Investment Opportunity Set, Corporate
Governance Practices and Firm Performance". Journal
of Corporate Finance, Vol. 10, No. 4, pp.595-614 (September
2004) |
| (BARTOV,
ELI), GUL, F.A. and TSUI, JUDY S.L., "Stock Returns,
Cognitive Bias, and Going Concern Uncertainties Disclosures".
2004 Canadian Academic Accounting Association Annual
Conference, Vancouver, Canada, 27-30 May (2004) |
| GUL,
F.A. and TSUI, JUDY S.L., The Governance of East Asian
Corporations: Post Asian Financial Crisis. 1st Ed.
Palgrave Macmillan, Houndmills, Basingstoke, Hampshire
and New York, 249pp (2004) ISBN 1-4039-4410-5 |
| KIM,
J.B. and YI, C. H., "Foreign Equity Ownership and
Corporate Transparency in Emerging Markets: Evidence from
Korea". 2004 CAAA Annual Conference, Vancouver,
British Columbia, 27-30 May (2004) |
| KIM,
J.B. and YI, C.H. , "Foreign Equity Ownership and
Corporate Transparency in Emerging Markets: Evidence from
Korea". 2004 Symposium on China Accounting and
Finance Research, Hong Kong, 11-12 June (2004) |
| KIM,
JEONG-BON and YI, CHEONG H., "Foreign Equity Ownership
and Disclosure Transparency in Emerging Markets: Evidence
from Korea". Collected Abstracts of the 2004 Annual
Meeting of American Accounting Association (AAA),
Orlando, Florida, USA, 8-11 August (2004) |
| LI,
GERRY K.H., "Activity-Based Costing and Management".
Accounting Personnel - Journal of Hong Kong Association
of Accounting Technicians, pp.38-40 (Sept/Oct 2004) |
| LI,
GERRY K.H., "Information Systems Development: Essential
Concepts for Accountants". ACCA News Update -
A Magazine for ACCA Hong Kong Students, pp.6-9 (November
2004) |
| LI,
K.H. GERRY, "Knowledge Management: The Contribution
of Information and Communication Technologies". The
Bottomline - Journal of CIMA, Hong Kong Division,
pp.1-2 (June 2004) |
| (CHAN,
K.H.) , (LO, A.W.Y.) and MO, P.L.L. , "A Tax Compliance
Study of the Impact of Firm Characteristics on International
Transfer Pricing ". Collected Abstracts of the
39th Annual Meeting of Western Region American Accounting
Association , Newport Beach, California, USA, 29 April
- 1 May, pp.28 (2004) |
| (CHEN,
T.Y.) and POON, P.L. , "Experience with Teaching
Black Box Testing in a Computer Science/Software Engineering
Curriculum". IEEE Transactions on Education,
Vol. 47, No. 1, pp.42-50 (February 2004) |
| (CHEN,
T.Y.), POON, P.L., (TANG, S.F.) and (TSE, T.H.), "On
the Identification of Categories and Choices for Specification-Based
Test Case Generation". Information and Software
Technology, Vol. 46, No. 13, pp.887-898 (October 2004) |
| (YU,
Y.T.) , (NG, S.P.) , POON, P.L. and (CHEN, T.Y.), "On
the Testing Methods Used by Beginning Software Testers".
Information and Software Technology, Vol. 46, No.
5, pp.329-335 (April 2004) |
| (CHAN,
E.Y.K.), POON, P.L. and (YU, Y.T.), "On the Testing
of Particular Input Conditions". Proceedings of
the 28th Annual International Computer Software and Applications
Conference, Hong Kong, 28-30 September, pp.318-325
(2004) |
| (CAIN,
A.) , (CHEN, T.Y.) , (GRANT, D.) , POON, P.L. , (TANG,
S.F.) and (TSE, T.H.) ,"An Automatic Test Data Generation
System Based on the Integrated Classification-Tree Methodology".
In Ramamoorthy, C.V., Lee, R.Y. and Lee, K.W., eds., Software
Engineering Research and Applications, Vol. 3026,
Lecture Notes in Computer Science, Springer, Berlin, pp.225-238
(2004) |
| (FENG,
FANG), (SUN, QIAN) and TONG, WILSON H.S., "Do Government-linked
Companies Underperform?". Journal of Banking &
Finance, Vol. 28, No. 10, pp.2461-2492 (October 2004) |
| TSUI,
JUDY. S.L. and STOTT, VANESSA, "Governance in Family-Owned
Hong Kong Corporations". In Gul, F.A. and Tsui, J.S.L.,
eds., The Governance of East Asian Corporations: Post
Asian Financial Crisis, Palgrave Macmillan, Houndmills,
Basingstoke, Hampshire and New York, pp.54-70 (2004) ISBN
1-4039-4410-5 |
| (MENSAH,
YAW), (HWANG, RICHARD) and WU, DONGHUI, "Does Managerial
Accounting Research Contribute to Related Disciplines?
An Examination Using Citation Analysis". Journal
of Management Accounting Research, Vol. 16, pp.163-181
(2004) |
| (CHOW,
CHEE W.) and YUEN, SUSANA, "The Adequacy of Information
for Functional Managers' Decision-Making: An Exploratory
Study on China's State-Owned Enterprises". 2004
Accounting & Finance Association of Australia and
New Zealand (AFAANZ) Conference, Alice Springs, Northern
Territory, Australia, 4-6 July (2004) |
|
|
2003
|
| BAO,
B., and (BAO, D.), "Time Series Model Complexity
and Firm Valuation: The Case of AR1 Firms Versus Non-AR1
Firms". Advances in Financial Planning and Forecasting,
Vol. 11, pp. 133-150 (2003) |
| CHAN,
SAMUEL , "Taxation of Holiday Benefits from Employment
in Hong Kong". Asia-Pacific Journal of Taxation,
Vol. 7, No. 3, pp.2-8 (Autumn 2003) |
| CHEUNG,
D., "Reform of Hong Kong's Interest Deduction Rules",
International Tax Journal, vol. 29, no. 2, pp.72-95
(2003) |
| CHEUNG,
D. and WONG, P. "Tax Measures to Plug Hong Kong's
Fiscal Deficit". Journal of International Taxation,
Vol. 14, No. 3, pp.36-42 (March 2003) |
| CHIA,
Y. M., Career Drivers of junior auditors: An exploratory
study. Managerial Auditing Journal, Vol.18, No.2,
pp.100-111 (2003) |
| CHUNG,
R., FIRTH, M. and KIM, J.B., "Auditor Conservatism,
Asymmetric Monitoring and Earnings Management", Contemporary
Accounting Research, vol. 20, no.2, pp. 323-359 (2003) |
| CHUNG,
R., FIRTH, M. and KIM, J.B., "Auditor Conservatism
and Reported Earnings", Accounting and Business
Research, vol.33, no.1, pp.19-32 (2003). |
| KIM,
J.B. and QIU, ANNIE, "Post-earnings-announcement
Stock Returns in Chinese Stock Market: Drift or Reversal".
2003 Annual Meeting of AAA , Honolulu, Hawaii,
3-6 August (2003) |
| KIM,
J.B. , (LIPKA, R.) and (SAMI, H.), "The Usefulness
of Accrual Earnings, Cash Flows, and Working Capital in
the Construction of Accounting-Based Investment Strategies".
2003 Annual Meeting of American Accounting Association,
3-6 August, Honolulu, Hawaii (2003) |
| LAU,
A.H.L. and (LAU, H.S.) "Comparative Normative Optimal
Behavior in Two-Echelon Multiple-Retailer Distribution
Systems for a Single-Period Product". European
Journal of Operational Research, Vol. 144, No. 3,
pp.659-675 (2003) |
| LAU,
A.H.L. and (LAU, H.S.) "Non-robustness of the Normal
Approximation of Lead-time Demand in a (Q, R) System".
Naval Research Logistics, Vol. 50, pp.149-166 (2003)
|
| LI,
K. H. GERRY, "How Information Technology Creates
Value for Management Accountants: A Case Study".
Accounting Personnel - Journal of Hong Kong Association
of Accounting Technicians, pp.36-37 (Sept/Oct 2003)
|
| (HO,
J.) , (HO, L.C.) and MO, L.L. "Price Behavior Surrounding
the Announcement of Listing Status Change: Evidence from
the Emerging Chinese Market". Asia-Pacific Journal
of Accounting and Economics Symposium 2003, Shanghai,
China, 6-8 January (2003) |
| (HO,
J.) , (HO, L.C.J.) and MO, P.L.L. ,"Market Performance
and Corporate Restructuring of Troubled Firms: An Empirical
Analysis". Collected Abstracts of the 2003 Annual
Meeting of American Accounting Association, Hawaii,
USA, 3-6 August (2003) |
| MO,
P.L.L., Tax Avoidance and Anti-Avoidance Measures in
Major Developing Economies. 1st Ed. CT: Praeger Publishers,
Westport, 207pp (2003) |
| (CHEN,
S.W.) , MO, P.L.L. and (SHI, Y.), Modern Auditing
. 1st Ed. Beijing, PRC: Tsinghua University Press, China,
210pp (2003) |
| (CHAN,
K.H.) , (LIN, K.Z.) and MO, P.L.L., "An Empirical
Study on the Impact of Culture on Audit-Detected Accounting
Errors". Auditing: A Journal of Practice &
Theory, Vol. 22, No. 2, pp.281-295 (September 2003)
|
| NG,
C., "An Overview of the Hong Kong Financial Budget
2003-04". CPA Australia Information Bulletin,
Vol. March (2003) |
| NG,
C., "Relief Measures for the Economy after the Atypical
Pneumonia Problem". CPA Australia Information
Bulletin, Vol. July (2003) |
| POON,
P.-L., LI, D. and (YU, Y.T.), "Internet Financial
Reporting". Information Systems Control Journal,
Vol. 1, pp.42-45 (2003) |
| (YU,
Y.T.) , (NG, S.P.) , POON, P.L. and (CHEN, T.Y.) "On
the Use of the Classification-Tree Method by Beginning
Software Testers". In Hadded, H. and Papadopoulos,
G., eds., Proceedings of the 18th Annual ACM Symposium
on Applied Computing (SAC 2003), Florida, USA, 9-12
March, pp.1123-1127 (2003) |
| (CAIN,
A.) , (CHEN, T.Y.) , (GRANT, D.) , POON, P.L. , (TANG,
S.F.) and (TSE, T.H.) "ADDICT: A Prototype System
for Automated Test Data Generation Using the Integrated
Classification-Tree Methodology". In Lee, R. and
Lee, K.W., eds., Proceedings of the 1st ACIS International
Conference on Software Engineering Research and Applications
(SERA '03), San Francisco, USA, 25-27 June, pp.76-81
(2003) |
| (CHEN,
T.Y.) , POON, P.L. and (TSE, T.H.) , "A Choice Relation
Framework for Supporting Category-Partition Test Case
Generation". IEEE Transactions on Software Engineering,
Vol. 29, No. 7, pp.577-593 (July 2003) |
| TSUI,
J.S.L. and (SHIEH, T.), "Corporate Governance in
Emerging Markets: An Asian Perspective (chapter 24)".
In Choi, D.S. F., ed., International Finance and Accounting
Handbook (third edition), John Wiley & Sons, Hoboken,
New Jersey / Canada, pp.24.1-24.11 (2003) |
| (GUL,
F.A.), (Sun, S.) and TSUI, J.S.L., "TRACKS: Audit Quality,
Earnings, and the Shanghai Stock Market Reaction", Journal
of Accounting, Auditing and Finance, Vol. 18, No.3,
Summer 2003, pp. 411-427. |
| (GUL,
F. A.) , (CHEN, C. J.P.) and TSUI, J.S.L. ,"Discretionary
Accounting Accruals, Managers' Incentives, and Audit Fees".
Contemporary Accounting Research, Vol. 20, No.
3, pp.441-464 (Fall 2003) |
| (BIRNBERG,
J.G.), (HOFFMAN, V.) and YUEN, SUSANA, "Culture and
the Choice of Control Systems: Evidence from China and
USA". 2003 Accounting & Finance Association
of Australia and New Zealand (AFAANZ) Conference,
Brisbane, Australia, 6-8 July (2003) |
| (CHOW,
CHEE W.), (WU, ANNE) and YUEN, SUSANA, "The Benefits
and Determinants of Success in Information Technology
Applications in a Greater China Context: Exploratory Evidence
from Taiwanese Manufacturing Companies". Managerial
Finance, Vol. 29, No. 12, pp.14-31 (2003) |
|
|
2002
|
| BAO,
B.H. and (BAO, D.H.), "Increasing Earnings Firms
and Their Characteristics: Evidence from the Taiwan Stock
Market," Advances in International Accounting,
Vol. 15, pp. 45-64. (2002) |
| CHAN,
S., "Highlights of the 2002/2003 Budget and a Comparison
with Various Budget Proposals Made by Professional Bodies".
Asia-Pacific Journal of Taxation, Vol. 6, No. 1,
pp.74-88 (2002 Spring) |
| CHAN,
S. and LEUNG, S., "Development of an Online Taxation
Course: From Design to Evaluation", International
Tax Journal, vol. 28, no. 4, pp.23-50(2002) |
| CHAN,
S. and (LEUNG, P.) "The Effects of Accounting Students'
Ethical Reaasoning and Personal Factors On Their Ethical
Sensitivity". The Accounting Association of Australia
and New Zealand Annual Conference, Perth, Australia,
7-9 July (2002) |
| CHAU,
G. and (GRAY, S.), "Ownership Structure and Corporate
Voluntary Disclosure in Hong Kong and Singapore".
International Journal of Accounting, Vol. 37, pp.247-265
(2002) |
| CHEUNG,
D and WONG, P., "Tax Measures to Plug Hong Kong's
Fiscal Deficit", Journal of International Taxation,
vol. 14, no. 3, pp. 36-42. |
| CHEUNG,
D. and WONG, P. "Hong Kong and the Territorial Source
of Business Profits". Tax Planning International
Review, Vol. 29, No. 12, pp.3-11 (2002) |
| CHEUNG,
D., "Implementing Rules for Levying and Collecting
Taxes in China", Tax Notes International,
vol. 28, no. 11, pp. 1141-1147. |
| CHEUNG,
D. and (JIANG, Z.D.), "China's New Tax Administration
and Collection Law". International Tax Journal,
Vol. 28, No. 3, pp.1-20 (2002 Summer) |
| CHO,
S. , (CHEN, S.) and GAO, N. "Research on the Issues
Pertinent to Government Accounting on Assets and Liabilities
Ascertainment and Valuation?". Budget Management
& Accounting Journal, pp.35-36 (December 2002)
|
| FIRTH,
M., "Auditor-Provided Consultancy Services and their
Associations with Audit Fees and Audit Opinions".
Journal of Business Finance and Accounting, Vol.
29, No. 5/6, pp.661-693 (2002) |
| LAU,
A.H.L. , (LAU, H.S.) and (PYKE, D.) "Degeneracies
in Order-Quantity Reorder-Point Inventory Models".
Naval Research Logistics, Vol. 49, pp.686-705 (2002)
|
| (LEE,
S.P. S.) and LI, K.H.G., Information Technology Applications
in Accounting. 1st ed. The Hong Kong Association of
Accounting Technicians, Hong Kong, 183pp (2002) |
| KIMBRO,
M. "A Cross-Country Empirical Investigation of Corruption
and its Relationship to Economic, Cultural and Monitoring
Institutions: An Examination of The Role of Accounting
and Financial Statements Quality". Journal of
Accounting, Auditing and Finance, Vol. 17, No. 4,
pp.325-349 (2002) |
| (CHUNG,
H.Y.) and KIM, J.B. "Multi-period Lead Relations
Between Current Price-to-Book Ratios and Future Accounting
Rates-of-Returns: Korean Evidence". Asia-Pacific
Financial Markets, Vol. 9, pp.61-82 (March 2002) |
| (CHAN,
K. Hung) and MO, Phyllis, L.L., "The Impact of Firm
Characteristics on Book-Tax-Conforming and Book-Tax-Difference
Audit Adjustments", Journal of the American Taxation
Association, vol.24, No.2, pp. 18-34. (2002) |
| (CHAN,
K.H.) , (LIN, K.) and MO, L.L. "An Empirical Study
of Audit Opinions and Auditor Switching in a Transitional
Economy". 14th Asian Pacific Conference on International
Accounting Issues 2002, Los Angeles, USA, 23-26 November
(2002) |
| NG,
C.Y.M. "One Country, Two Systems - Insolvency Administration
in the People's Republice of China". Managerial
Auditing Journal, Vol. 17, No. 7, pp.363-373 (September
2002) |
| (CHEN,
T.Y.), POON, P.L. and (TSE, T.H.), "Classification-Tree
Restructuring Methodologies: A New Perspective".
IEE Proceedings - Software, Vol. 149, No. 2, pp.65-74
(2002 April) |
| (CHEN,
T.Y.), POON, P.L., (TANG, S.F., TSE, T.H. and YU, Y.T.),
"Towards a Problem-Driven Approach to Perspective-Based
Reading", Proceedings of the 7th IEEE International
High Assurance Systems Engineering Symposium (HASE 2002),
Tokyo, Japan, pp.221-229, 23-25 October (2002). |
| (GUL,
F.A., LYNN, S.) and TSUI, J.S.L., "Audit Quality,
Management Ownership and the Informativeness of Accounting
Earnings", Journal of Accounting, Auditing and
Finance, Vol. 17, No. 1, pp. 25-49, Winter 2002. |
| TSUI,
J.S.L., "Corporate Governance in Emerging Markets:
An Asian Perspective", a chapter in International
Accounting and Finance Handbook, Third Edition, Edited
by Frederick D.S. Choi, New York University, 2002. |
| TSUI,
J.S.L., "Corporate Governance in Emerging Markets:
An Asian Perspective" for Economic Co-operation &
Development (OECD) / World Bank / Asian Development Bank
on the Fourth Asian Roundtable on Corporate Governance
"Shareholder Rights and the Equitable Treatment of
Shareholders", Mumbai, India, Nov 2002. |
(LI,
Ruoshan, GUL, F.A.) and TSUI, J.S.L., 2002. |
|
|
2001
|
| BAO,
B. and (BAO, D.), "Characteristics of Earnings Versus
Book Value Firms in the Taiwan Stock Exchange". Advances
in International Accounting, Vol. 14, pp.101-114 (2001)
|
| BISCONTRI,
R., NG, C. and YUEN, S., "Electronic Commerce: Erosion
of Tax Base and Challenges to the International Tax Authorities".
International Tax Journal, Vol. 27, No. 3, pp.51-63
(2001 Summer) |
| CHAN,
S., "Employee Share Option Benefits". Asia-Pacific
Journal of Taxation, Vol. 5, No. 2, pp.2-12 (Summer
2001) |
| CHAU,
G. and CHAN, T., "Challenges faced by Accountancy
Education during and beyond the Years of Transition -
Some Hong Kong Evidence". Journal of Accounting
Education, Vol. 19, No. 3, pp.145-162 (2001 Autumn)
|
| CHENG,
P, (CHILDS, B.D.) and (SHENG, W.W.), "Strategic Auditing:
An Incomplete Information Model". Journal of Business
Finance and Accounting, Vol. 28, No. 5/6, pp.631-652
(2001 June/July) |
| CHEUNG,
D., "Debate on the Hong Kong Tax Base - Its Criteria,
Principles and Problems". International Tax Journal,
Vol. 27, No. 2, pp.57-83 (Spring 2001) |
| (TUNG,
S.) and CHO, S., "Determinants of Regional Investment
Decisions in China: An Econometric Model of Tax Incentive
Policy". Review of Quantitative Finance and Accounting,
Vol. 17, No. 2, pp.167-185 (2001 September) |
| (AWASTHI,
V.N.) , CHOW, C.W. and (WU, A.), "Cross-cultural
Differences in the Behavioral Consequences of Imposing
Performance Evaluation and Reward Systems: An Experimental
Investigation". The International Journal of Accounting,
Vol. 36, No. 3, pp.291-309 (2001) |
| FIRTH,
M., CHEN, G.M. and PARK, K., "The Implementation
and Benefits of Activity-Based Costing: A Hong Kong Study".
Asian Review of Accounting, Vol. 9, No. 2, pp.23-37
(2001) |
| HO,
S., JIANG, L. and KIM, J.B., "Shareholdings by Financial
Institutions, Information Asymmetry and the Intertemporal
Return-Earnings Relation in Japan". Asia-Pacific
Financial Markets, Vol. 8, pp.119-135 (2001) |
| LEUNG,
P. and CHAU, G., "The Problematic Relationship between
Audit Reporting and Audit Expectations: Some Evidence
from Hong Kong". Advances in International Accounting,
Vol. 14, pp.181-200 (2001) |
| LEUNG,
S. and CHAN, S., "The Moderating Effects of Personality
and Compensation Schemes on the Budgetary Participation
- Performance Relationship". Asian Review of Accounting,
Vol. 9, No. 2, pp.38-55 (2001) |
| PARK,
K. and YI, C.H., "The Long-term Stock Return Performance
of Lean Firms". Advances in Management Accounting,
Vol. 10 (2001) |
| (YU,
Y.T.), (TANG, S.F.), POON, P.L. and (CHEN, T.Y.), "A
Study of a Path-Based Strategy for Selecting Black-Box
Generated Test Cases". International Journal of
Software Engineering and Knowledge Engineering, Vol.
11, No. 2, pp.1-26 (2001) |
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