K. Hung Chan

Lingnan University - Department of Accountancy

Academic Dean of Business Studies, Chair Professor of Accountancy

SCHOLARLY PAPERS

3

DOWNLOADS

385

SSRN CITATIONS
Rank 23,403

SSRN RANKINGS

Top 23,403

in Total Papers Citations

24

CROSSREF CITATIONS

30

Scholarly Papers (3)

1.

Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 16 Feb 2011
K. Hung Chan and Donghui Wu
Lingnan University - Department of Accountancy and The Chinese University of Hong Kong
Downloads 385 (145,870)
Citation 14

Abstract:

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Audit quality, Auditor independence, Quasi rents, Audit firm mergers

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

Abstract:

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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

Abstract:

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