Agnes W. Y. Lo

Lingnan University

Department of Accountancy

Tuen Mun

Hong Kong

Hong Kong

SCHOLARLY PAPERS

6

DOWNLOADS

110

TOTAL CITATIONS

0

Scholarly Papers (6)

1.

Can Mandatory Dual Audit Reduce the Cost of Equity? Evidence from China

Forthcoming in Accounting and Business Research
Number of pages: 54 Posted: 27 Feb 2021
Northwest University - School of Economics and Management, City University of Hong Kong (CityU) - Department of Accountancy, Lingnan University and Xi'an Jiaotong University (XJTU) - School of Management
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Abstract:

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mandatory dual audit, deregulation, compliance, cost of equity, China

2.

Does Availability of Audit Partners Affect Audit Quality? China Evidence

The Journal of Accounting, Auditing, and Finance
Posted: 24 Nov 2020 Last Revised: 28 Dec 2020
Agnes W. Y. Lo, Kenny Lin and Raymond M. K. Wong
Lingnan University, Lingnan University and City University of Hong Kong (CityU) - Department of Accountancy

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staff-partner ratio; auditor availability; audit quality; partner workload

3.

Silence is Golden? Evidence from Disclosing Related-Party Transactions in China

Journal of Accounting and Public Policy, Forthcoming
Posted: 09 Jun 2016
Agnes W. Y. Lo and Raymond M. K. Wong
Lingnan University and City University of Hong Kong (CityU) - Department of Accountancy

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related-party transactions, abnormal returns, transfer pricing methods, financial statement disclosures

4.

Are Related-Party Sales Value-Adding or Value-Destroying? Evidence from China

Journal of International Financial Management & Accounting (Forthcoming)
Posted: 27 Aug 2014
Raymond M. K. Wong, Jeong-Bon Kim and Agnes W. Y. Lo
City University of Hong Kong (CityU) - Department of Accountancy, Simon Fraser University and Lingnan University

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firm value, related-party transactions, controlling shareholders, tax planning

5.

Earnings Management Choices in Response to Tax Rate Increases

Posted: 22 Feb 2013
Michael Firth, Agnes W. Y. Lo and Raymond M. K. Wong
Lingnan University - Department of Finance and Insurance, Lingnan University and City University of Hong Kong (CityU) - Department of Accountancy

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tax-induced earnings management, book-tax conformance, book-tax differences, financial reporting

6.

Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies

Journal of American Taxation Association, Fall 2010
Posted: 19 Oct 2009
Agnes W. Y. Lo, Raymond M. K. Wong and Michael Firth
Lingnan University, City University of Hong Kong (CityU) - Department of Accountancy and Lingnan University - Department of Finance and Insurance

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