Kenny Lin

Lingnan University

Hong Kong

China

SCHOLARLY PAPERS

6

DOWNLOADS

654

SSRN CITATIONS
Rank 22,191

SSRN RANKINGS

Top 22,191

in Total Papers Citations

21

CROSSREF CITATIONS

37

Scholarly Papers (6)

1.

A Political-Economic Analysis of Auditor Reporting and Auditor Switches

Review of Accounting Studies, Vol. 11, No. 1, 2006
Number of pages: 52 Posted: 27 Dec 2005
K. Hung Chan, Kenny Lin and Phyllis L.L. Mo
University of California, Riverside, Lingnan University and Lingnan University
Downloads 421 (131,453)
Citation 7

Abstract:

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auditor locality, audit qualifications, auditor switches, economic dependence, political influence

2.

The Tradeoffs between Tax Savings and Financial Reporting Costs: Public versus Private Firms in China

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 35 Posted: 18 Jul 2012
Lingnan University, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and affiliation not provided to SSRN
Downloads 220 (259,049)

Abstract:

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3.

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 13 (1,034,541)

Abstract:

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

4.

Profit-Tax Relationship, Business Group Affiliation, and External Monitoring in China

Journal of International Financial Management and Accounting, Forthcoming
Posted: 12 Mar 2021
Kenny Lin, Shanshan Shi and Feng Tang
Lingnan University, affiliation not provided to SSRN and University of Macau - Faculty of Business Administration

Abstract:

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External monitoring; group affiliation; profit-tax relation; tax enforcement; tax sensitivity

5.

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
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

6.

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