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	Issue Date	Title	Author(s)
1	2019	Alternative agency relationships for offshore audits and audit quality: Evidence from U.S.‐ listed foreign companies	Chan, Koon Hung
2	2021	Do abnormal IPO audit fees signal IPO audit quality and post-IPO performance? A principal-agent analysis based on evidence from China	Chan, Koon Hung
3	2013	Government ownership, corporate governance and tax aggressiveness	Chan, Koon Hung
4	1998	Ownership effects on audit-detected error characteristics: An empirical study in an emerging economy	Chan, Koon Hung
5	2013	Audit quality and tax aggressiveness: Evidence from a transition economy	Chan, Koon Hung
6	2010	The influence of banks on auditor choice and auditor reporting in Japan	Chan, Koon Hung
7	2013	Government ownership, corporate governance and tax aggressiveness: Evidence from China	Chan, Koon Hung
8	2021	Book-tax trade-off theory and corporate acquisitions: Evidence from China	Chan, Koon Hung
9	2017	The effects of using bank auditors on audit quality and the agency cost of bank loans	Chan, Koon Hung
10	2010	Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy	Chan, Koon Hung
11	2012	Can auditors constrain tax noncompliance?	Chan, Koon Hung
12	2019	Institutional environment, political connection and IPO audit quality: Evidence from Hong Kong	Chan, Koon Hung
13	2017	Tax collector or tax avoider? An investigation of intergovernmental agency conflicts	Chan, Koon Hung
14	2006	A political-economic analysis of auditor reporting and auditor switches	Chan, Koon Hung
15	2016	Auditors' constraining effect on tax noncompliance at different book-tax conformity levels in a transition economy	Chan, Koon Hung
16	2012	Corporate governance and tax aggressiveness	Chan, Koon Hung
17	2006	Managerial autonomy and tax compliance: An empirical study on international transfer pricing	Chan, Koon Hung
18	2000	Tax holidays and tax noncompliance: An empirical study of corporate tax audits in China’s developing economy	Chan, Koon Hung
19	2015	An empirical analysis of the changes in tax audit focus on international transfer pricing	Chan, Koon Hung
20	2016	Determinants and implications of long audit reporting lags: Evidence from China	Chan, Koon Hung
21	2015	Auditors’ constraining effect on tax noncompliance and its implications for financial statement misstatements in transition to adopt IFRS	Chan, Koon Hung
22	2021	Can auditors' local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?	Chan, Koon Hung
23	2016	Tax avoidance and tunneling: Empirical analysis from an agency perspective	Chan, Koon Hung
24	2023	Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective	Chan, Koon Hung

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