SelectedWorks - Prof. LO Wai-yee, Agnes

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Selected Works of Prof. LO Wai-yee, Agnes

Associate Professor, Department of Accountancy; Associate Director, Hong Kong Institute of Business Studies

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About Prof. LO Wai-yee, Agnes

Present	Associate Director, Hong Kong Institute of Business Studies, Lingnan University ‐ Hong Kong Institute of Business Studies (HKIBS)
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Present	Associate Professor, Department of Accountancy, Lingnan University ‐ Department of Accountancy
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Accounting and Taxation

Taxation, Financial Reporting, Related-party Transactions, and Corporate Governance

Department of Accountancy, Lingnan University

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Tel: (852) 2616-8163

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Journal Articles (10)

Silence is golden? Evidence from disclosing related-party transactions in China

Journal of Accounting and Public Policy (2016)

Wai Yee, Agnes LO and Man Kong, Raymond WONG

The significance and the manipulative nature of related-party transactions (RPTs) render transparent disclosure necessary and relevant for investors who infer ...

Managing discretionary accruals and book-tax differences in anticipation of tax ...

Journal of International Financial Management & Accounting (2015)

Raymond M. K. WONG, Wai Yee, Agnes LO and Michael Arthur FIRTH

This paper investigates how firms manage their earnings to trade off various incentives when tax rates increase. We hypothesize and ...

Are related-party sales value-adding or value-destroying? Evidence from China

Journal of International Financial Management & Accounting (2015)

M. K., Raymond WONG, Jeong Bon KIM and Wai Yee, Agnes LO

Prior literature provides mixed and relatively little evidence on the economic consequences of related-party transactions. We examine a hitherto underexplored ...

An empirical analysis of the changes in tax audit focus ...

Journal of International Accounting, Auditing and Taxation (2015)

Koon Hung CHAN, Wai Yee, Agnes LO and Lai Lan, Phyllis MO

International transfer pricing is an important financial management mechanism allowing multinational corporations to maneuver funds internationally. The manipulation of reported ...

An empirical study of voluntary transfer pricing disclosures in China

Journal of Accounting and Public Policy (2011)

Wai Yee, Agnes LO and Man Kong, Raymond WONG

This paper empirically investigates the factors that affect the management's voluntary disclosures of the transfer pricing details of related-party transactions. ...

Can corporate governance deter management from manipulating earnings? Evidence from ...

Journal of Corporate Finance (2010)

Agnes W.Y. LO, Raymond M.K. WONG and Michael FIRTH

Tax, financial reporting, and tunneling incentives for income shifting: An ...

The Journal of the American Taxation Association (2010)

Agnes W. Y. LO, Raymond M. K. WONG and Michael FIRTH

This study examines tax, financial reporting, and tunneling incentives on the transfer pricing decisions of Chinese-listed companies. We use the ...

Tax compliance and audit adjustment : an investigation of the transfer ...

International Tax Journal (2007)

Wai Yee, Agnes LO and Man Kong, Raymond WONG

The article examined the transfer pricing methodologies in tax compliance and audit adjustment in the U.S. The development of tansfer ...

Managerial autonomy and tax compliance : an empirical study on international ...

Journal of the American Taxation Association (2006)

Koon Hung CHAN, Agnes W. Y. LO and Phyllis Lai Lan MO

This paper examines the impact of managerial autonomy on tax compliance in an international transfer pricing context. Specifically, we study ...

The Influence of Management Perception of Environmental Variables on the ...

The International Journal of Accounting (2004)

K. Hung CHAN and Agnes W.Y. LO

International transfer pricing in China : post WTO

Staff Publications (2005)

Koon Hung CHAN and Wai Yee, Agnes LO

The second edition of the well-received International Transfer Pricing in China provides a detailed analysis of China's business environment relating ...

Can education improve tax compliance? Evidence from different forms of ...

Hong Kong Institute of Business Studies Working Paper Series (2015)

Raymond M. K. WONG and Wai-yee, Agnes LO

We examine whether tax compliance is improved via different forms of tax education. We argue that different types of tax ...