Fang Zhang

Hong Kong Baptist University (HKBU) - Department of Accountancy & Law

Kowloon Tong, Kowloon

Hong Kong

SCHOLARLY PAPERS

3

DOWNLOADS

381

SSRN CITATIONS

13

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

The Value of Political Ties and Market Credibility: Evidence from Corporate Scandals in China

Number of pages: 57 Posted: 12 Mar 2013
Mingyi Hung, T.J. Wong and Fang Zhang
Hong Kong University of Science & Technology (HKUST), University of Sothern California and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 366 (155,412)
Citation 9

Abstract:

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corporate scandal, political ties, market credibility, China

2.

Do Auditors Respond to Corporate Tax Enforcement? Evidence from Earnings Management Through Tax Expenses

Number of pages: 46 Posted: 26 Apr 2024
Kenny Lin, Zhenyang Shi and Fang Zhang
Lingnan University, BI Norwegian Business School and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 15 (1,022,566)

Abstract:

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Audit quality, effective tax rate, reporting incentives, tax enforcement, large auditors.

3.

Do Political Connections Weaken Tax Enforcement Effectiveness?

Contemporary Accounting Research, Forthcoming
Posted: 26 Dec 2017
Lingnan University, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Shenzhen Audencia Financial Technology Institute

Abstract:

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effective tax rates, income shifting, political connections, tax avoidance, tax enforcement