Phyllis Mo

City University of Hong Kong (CityU) - Department of Accountancy

83 Tat Chee Avenue

Kowloon

Hong Kong

China

SCHOLARLY PAPERS

4

DOWNLOADS

54

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

The Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions

Number of pages: 3 Posted: 19 Mar 2021
Sally Yorke, Phyllis Mo and Koon Hung Chan
The Polytechnic University, College of Professional and Continuing Education, City University of Hong Kong (CityU) - Department of Accountancy and affiliation not provided to SSRN
Downloads 54 (507,205)

Abstract:

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Acquisition decisions, Disclosure of internal control weakness, Information quality, Mergers and acquisitions, Post-acquisition performance

2.

Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts

Accounting Review, 92(2): 247-270
Posted: 07 Sep 2016 Last Revised: 19 Oct 2017
Tanya Y. H. Tang, Phyllis Mo and K. Hung Chan
Brock University, City University of Hong Kong (CityU) - Department of Accountancy and Lingnan University - Department of Accountancy

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Tax Sharing Reform; Tax Avoidance; Tax Collection; Intergovernmental Agency Conflicts; Local Fiscal Deficits

3.

Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective

Journal of International Accounting Research, 15(3): 49-66.
Posted: 22 Apr 2016 Last Revised: 19 Oct 2017
K. Hung Chan, Phyllis Mo and Tanya Y. H. Tang
Lingnan University - Department of Accountancy, City University of Hong Kong (CityU) - Department of Accountancy and Brock University

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Tax avoidance; Tunneling; Firm value; Principal-principal agency conflicts

4.

Auditors’ Reporting Conservatism after Regulatory Sanctions: Evidence from China

Journal of International Accounting Research, Forthcoming
Posted: 21 Sep 2014 Last Revised: 28 Sep 2014
Lingnan University - Department of Finance and Insurance, City University of Hong Kong (CityU) - Department of Accountancy and City University of Hong Kong (CityU) - Department of Accountancy

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Audit risk, auditors’ reporting conservatism, going concern opinions, modified audit opinions, regulatory sanctions