Submissions from 2019


Changing Tax Landscape on Transfer Pricing in Hong Kong: Compliance and Risk, Daniel Ho

Submissions from 2018


Common reporting standard: an unprecedented time for improving tax transparency in Hong Kong, Daniel Ho

Submissions from 2017


Boosting Hong Kong’s competitiveness in the BEPS era, Daniel Ho

Court-free company amalgamations in Hong Kong: Legal procedure and assessing practice, Daniel Ho and Peter Lau

Submissions from 2015

Could complying with China's secrecy laws be an excuse for auditors not to provide their working papers of auditing Chinese companies? Recent cases in the United States and Hong Kong, Siu Yeung Chan and John Kong Shan Ho

Gaps in the regulation of traditional Chinese and modern business trusts in Hong Kong: The need for legislative reforms, Siu Yeung Chan and A. Young

Chinese customary trusts in Hong Kong: A league of their own, Siu Yeung Chan and Angus Young


Being good when being international in an emerging economy: The case of China, Yan-Leung Cheung, Dongmin Kong, Weiqiang Tan, and Wenming Wang

The value of political ties versus market credibility: Evidence from corporate scandals in China, Mingyi Hung, T. J. Wong, and Fang Zhang

An exploratory study on the perception of minority shareholders' legal protection in China and Hong Kong, Kun Luen Alex Lau and Hoi Ki Ho

Observability and subjective performance measurement, Neale G. O'Connor, F. Johnny Deng, and Pan Fei

Submissions from 2014

Disclosure of directors' personal information in Hong Kong, Siu Yeung Chan and John Kong Shan Ho

Should listed companies be allowed to adopt dual-class share structure in Hong Kong?, Siu Yeung Chan and John Kong Shan Ho

Should Hong Kong follow the experience of Singapore in developing its business trust regime?, Siu Yeung Chan, Vincent Kwan, and Angus Young


Board structure and intragroup propping: Evidence from family business groups in Hong Kong, Yan-Leung Cheung, In-Mu Haw, Weiqiang Tan, and Wenming Wang

Hong Kong's corporate group structure: A call for a tax consolidation regime, Hoi Ki Ho and Antony Ting

How ownership structures affect the relations between product market competition, and pay-performance sensitivity, Hin-Cheung Annie Ko and Siu Yeung Chan

A study on how traditional Chinese cultural values influence the decision making process by mainland and Hong Kong company directors, Kun Luen Alex Lau

Public versus private firm responses to the tax rate reduction in China, Kenny Z. Lin, Lillian F. Mills, and Fang Zhang

Relevance of goodwill reporting to post-merger performance: Case studies of technology-driven multinationals, Artie W. Ng and Tze Yiu Peter Lau

Historical evolution of the balance sheet in the People's Republic of China, Shizhong Yang, Ruining Yang, and Zhijun Lin

Submissions from 2013

Whither and whence Hong Kong migration studies?, Adrian John Bailey and K. L. Alex Lau

Enforcement of insider trading law in Hong Kong: What insights can we learn from recent convictions?, Hon Kiu Chan, Siu Yeung Chan, and Kong Shan John Ho

Connected board of directors: A blessing or a curse?, Yan-Leung Cheung, Cheong-Wing Chung, Weiqiang Tan, and Wenming Wang

Legal institutions, ownership concentration, and stock repurchases around the world: Signal mimicking?, In-Mu Haw, Simon S.M. Ho, Bingbing Hu, and Xu Zhang

Reply to,comment on ‘legal institutions, ownership concentration, and stock repurchases around the world: Signal mimicking?’, In-Mu Haw, Simon S.M. Ho, Bingbing Hu, and Xu Zhang

A study of the impact of culture on tax compliance in China, Hoi Ki Ho, Danny C. K. Ho, and Angus Young

A comparative survey of legal awareness between Hong Kong and Canadian managers, Hoi Ki Ho, Kun Luen Alex Lau, Michael Parent, and Angus Young

China’s experience in reforming its state-owned enterprises: Something new, something old and something Chinese?, Hoi Ki Ho and Angus Young

VAT replacing business tax: A major tax reform in China, Zhijun Lin

The application of balance scorecard in public hospital administration in China, Zhijun Lin, L. Zhang, and Z. Yu

The effects of managerial shareholding on audit fees: Evidence from Hong Kong, Z. Jun Lin and Ming Liu

Submissions from 2012

Investor protection and price informativeness about future earnings: international evidence, In-Mu Haw, Bingbing Hu, Jay Junghun Lee, and Woody Wu

Enterprise ownership and control in China: Governance with a Chinese twist, Daniel Ho, Alex Lau, and Angus Young

Measures to improve the competitiveness of Hong Kong taxation system in the aftermath of the recent crisis, Hoi Ki Ho and Brossa Wong

How does corporate governance affect CEO pay in family and non-family firms?, Hin-Cheung Annie Ko and CHU Hung Ha Stella So

Does legal protection matter to investors in Hong Kong? A preliminary survey of investor sentiments, Kun Luen Alex Lau and Angus Young

Accounting conservatism and IPO underpricing: China evidence, Z. Jun Lin and Zhimin Tian

Tax consolidation: Does it have to be complex for Hong Kong, Antony K. F. Ting and Hoi Ki Ho

Submissions from 2011

Debtor-in-possession: Not appropriate for Hong Kong and Singapore, Siu Yeung Chan and KongShan John Ho

Compliance and value relevance of audit committees: Evidence from Hong Kong, Siu Yeung Chan, Charles K. S. Lau, and Artie W. Ng

The contribution of stock repurchases to the value of the firm and cash holdings around the world, In-Mu Haw, Simon S.M. Ho, Bingbing Hu, and Xu Zhang

Ethical awareness of Chinese business managers and accountants and their views on the use of off-book accounts, Z. Jun Lin and Jinruo Zhang

Submissions from 2010

The role of international financial reporting standards in accounting quality: Evidence from the European Union, Huifa Chen, Qingliang Tang, Yihong Jiang, and Zhijun Lin

Concentrated control, institutions, and bank operations: An international study, In-Mu Haw, Simon S.M. Ho, Bingbing Hu, and Donghui Wu

International lease accounting and tax consequences: The Hong Kong perspective, Hoi Ki Ho, Shirley Kan, and Brossa Wong

Do Chinese traditional values matter in regulating China’s company directors? Preliminary findings from surveys in Hong Kong, Hoi Ki Ho, Kun Luen Alex Lau, and Angus Young

New tax laws in China: Implications for e-travel businesses, Hoi Ki Ho and Brossa Wong

Is debtor-in-possession viable in Hong Kong?, John Kong Shan Ho and Siu Yeung Chan

Audit committee essentials, Curtis C. Verschoor. John Wiley & Sons, Hoboken, NJ, USA (2008), xix + 236 pages, $48.00, ISBN: 978-0-471-69959-0, Zhijun Lin

Submissions from 2009

An empirical study of international transfer pricing by multinationals in the People's Republic of China, Hoi Ki Ho

A study of Hong Kong tax compliance ethics, Hoi Ki Ho and Brossa Wong

Immigration and nationality anomalies of colonial Hong Kong: Carry on the anomalies, Kun Luen Alex Lau

In search of Chinese jurisprudence: Does Chinese legal tradition have a place in China's future?, Kun Luen Alex Lau and Angus Young

The 2008 declaration of independence by the Hong Kong court and anomalies in the Hong Kong company law, Kun Luen Alex Lau and Angus Young

The determinants of auditor switching from the perspective of corporate governance in China, Z. Jun Lin and Ming Liu

Healthsouth corporation: The first case against a company under the Sarbanes-Oxley Act, Zhemin Wang, Zhijun Lin, and Sophia Ju