About Prof. CHAN Koon Hung
Professor Chan received his bachelor's degree in Accountancy from the Chinese University of Hong Kong. He then obtained his master's degree from the University of Illinois and PhD from the Pennsylvania State University. Professor Chan is a Certified Public Accountant (CPA) and a Certified Management Accountant (CMA) in the U.S. He is also a fellow (FCPA) of the Hong Kong Institute of CPAs. Before returning to Hong Kong, Professor Chan was a professor at the University of California (Riverside) and the University of Toronto. He also served as an accounting analyst at the Ontario Hydroelectric Corporation.
Professor Chan's current research interests cover both taxation and auditing. Research topics include tax compliance, international transfer pricing, tax non-tax cost tradeoffs, auditor independence and audit quality. He also has a research project on "The Dream of the Red Mansions (紅樓夢) and Accounting and Management of Family Businesses in Chinese Communities". Professor Chan has published in many leading academic research journals including the Accounting Review, Review of Accounting Studies, The Journal of Accounting and Economics, The Journal of the American Taxation Association, Auditing: A Journal of Practice and Theory, the Journal of Accounting, Auditing and Finance, the Journal of International Accounting Research, the Journal of Business Finance and Accounting and Econometrica.
|Present||Emeritus Professor, Lingnan University ‐ Department of Accountancy|
Phone: (852) 2616-8161
Journal Articles (31)
An empirical analysis of the changes in tax audit focus ...
Journal of International Accounting, Auditing and Taxation (2015)
International transfer pricing is an important financial management mechanism allowing multinational corporations to maneuver funds internationally. The manipulation of reported ...
Government ownership, accounting-based regulations, and the pursuit of favorable audit ...
Auditing: A Journal of Practice and Theory (2012)
This research finds that local government-controlled companies are able to obtain more favorable audit opinions from local auditors when they ...
Will a departure from tax-based accounting encourage tax noncompliance? Archival ...
Journal of Accounting and Economics (2010)
We investigate whether a departure from a tax-based accounting system toward the adoption of International Financial Reporting Standards encourages tax ...
The impact of firm characteristics on book-tax-conforming and book-tax-difference audit ...
Journal of the American Taxation Association (2002)
This study empirically investigates the differential impact of firm characteristics on book-tax-conforming and book-tax-difference noncompliance. Tax noncompliance is measured in ...