Research Output

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.