Kevin C. K. Lam

Hang Seng Management College

Professor

Hang Shin Link

Siu Lek Yuen

Shatin, Hong Kong

China

The Chinese University of Hong Kong (CUHK) - School of Accountancy

Shatin, N.T.

Hong Kong

  • Hang Seng Management College

  • The Chinese University of Hong Kong (CUHK) - School of Accountancy

SCHOLARLY PAPERS

12

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SSRN CITATIONS

3

CROSSREF CITATIONS

8

Scholarly Papers (12)

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1.

Board Diversity and Its Long-Term Effect on Firm Financial and Non-Financial Performance

Number of pages: 35 Posted: 28 Nov 2014 Last Revised: 17 Apr 2015
Parveen P. Gupta, Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American
Downloads 1,189 (31,159)
Citation 13

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board diversity, gender, financial performance, non-financial performance, corporate social responsibility, corporate governance

2.

Auditors' Decision-Making Under Going-Concern Uncertainties in Low Litigation-Risk Environments: Evidence from Hong Kong

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 39 Posted: 07 May 2006
Kevin C. K. Lam and Yaw M. Mensah
Hang Seng Management College and Rutgers Business School - Newark & New Brunswick
Downloads 594 (79,692)

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Audit opinions, disclaimer of opinion, financial condition, litigation risk

3.

An Approach to Evaluating Relative Effectiveness in Non-Profit Institutions

Number of pages: 36 Posted: 07 May 2006
Yaw M. Mensah, Kevin C. K. Lam and Robert Werner
Rutgers Business School - Newark & New Brunswick, Hang Seng Management College and Rutgers Business School - New Brunswick
Downloads 364 (142,699)
Citation 1

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Effectiveness, Efficiency, Non-profit institutions, Performance evaluation

4.

Disclosure of the Fair Value of Executive Stock Options Granted to Top Executives

Number of pages: 37 Posted: 02 Oct 2007
Kevin C. K. Lam and Yaw M. Mensah
Hang Seng Management College and Rutgers Business School - Newark & New Brunswick
Downloads 272 (194,066)
Citation 1

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Employee Stock Options; Regulation S-K, Corporate Governance, Option Expense Disclosure Methods

5.

Auditor Conservatism and Banks’ Measurement Uncertainty during the Financial Crisis

International Journal of Auditing, Forthcoming
Number of pages: 38 Posted: 10 Jan 2010 Last Revised: 21 Jan 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto
Downloads 166 (306,913)
Citation 8

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Auditor conservatism; discretionary loan loss provision; asset measurement uncertainty; audit fees

6.

Mergers & Acquisitions and the Acquirer-Target Cultural Differences

Number of pages: 34 Posted: 22 Oct 2014 Last Revised: 14 Nov 2014
Wai Ming Fong and Kevin C. K. Lam
The Chinese University of Hong Kong (CUHK) - Department of Finance and Hang Seng Management College
Downloads 158 (320,097)

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U.S., mergers, acquisitions, initiation of negotiations, cultural environment

7.

Does Access to Developed Audit Markets Improve Home Audit Quality? Evidence from China

Accounting and Business Research, Forthcoming
Number of pages: 60 Posted: 08 Jul 2021
Kevin C. K. Lam, Julia Liu and Rita Yip
Hang Seng Management College, The Hang Seng University of Hong Kong and The Hang Seng University of Hong Kong
Downloads 36 (751,994)

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audit quality, Big 4, non-Big 4, China, H-share, spillover

8.

Do Religion and Politics Impact Corporate Governance Diversity Policy?

Asian Review of Accounting
Posted: 14 Jan 2022
Parveen P. Gupta, Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American

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Religion, political factor, Board of Directors, Diversity policy, Gender Diversity, Ethnicity Diversity, Executive Compensation

9.

Boardroom Gender Diversity and Long-Term Firm Performance

International Journal of Disclosure and Governance (Forthcoming)
Posted: 01 May 2021
Parveen P. Gupta, Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas Rio Grande Valley

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Board Composition, Board of Director Mechanisms, Agency Theory, Corporate Governance Theories, Corporate Financial Performance, Firm-level Governance Outcomes, Archival Data, Quantitative Data, Traditional Analysis (e.g. regression, ANOVA).

10.

Mandatory IFRS Adoption and Earnings Management: The Role of Culture

Posted: 22 Apr 2019
Kevin C. K. Lam, Heibatollah Sami, Jun Yao and Yiwei Yao
Hang Seng Management College, Lehigh University, Deakin University and Independent

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11.

Rights Offerings and Expropriation by Controlling Shareholders

Journal of Business Finance and Accounting, Forthcoming
Posted: 12 Jan 2014
Wai Ming Fong and Kevin C. K. Lam
The Chinese University of Hong Kong (CUHK) - Department of Finance and Hang Seng Management College

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rights issues, open offers, corporate governance, event study

12.

Changes in the Value Relevance of Accounting Information Over Time: Evidence from the Emerging Market of China

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 06 Jun 2013
Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
Hang Seng Management College, Lehigh University and University of Texas - Pan American

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value relevance, accounting information, firm characteristics, capital markets, emerging market, China