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Issue DateTitleAuthor(s)
12019Alternative agency relationships for offshore audits and audit quality: Evidence from U.S.‐ listed foreign companiesChan, Koon Hung 
22021Do abnormal IPO audit fees signal IPO audit quality and post-IPO performance? A principal-agent analysis based on evidence from ChinaChan, Koon Hung 
32013Government ownership, corporate governance and tax aggressivenessChan, Koon Hung 
41998Ownership effects on audit-detected error characteristics: An empirical study in an emerging economyChan, Koon Hung 
52013Audit quality and tax aggressiveness: Evidence from a transition economyChan, Koon Hung 
62010The influence of banks on auditor choice and auditor reporting in JapanChan, Koon Hung 
72013Government ownership, corporate governance and tax aggressiveness: Evidence from ChinaChan, Koon Hung 
82021Book-tax trade-off theory and corporate acquisitions: Evidence from ChinaChan, Koon Hung 
92017The effects of using bank auditors on audit quality and the agency cost of bank loansChan, Koon Hung 
102010Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economyChan, Koon Hung 
112012Can auditors constrain tax noncompliance?Chan, Koon Hung 
122019Institutional environment, political connection and IPO audit quality: Evidence from Hong KongChan, Koon Hung 
132017Tax collector or tax avoider? An investigation of intergovernmental agency conflictsChan, Koon Hung 
142006A political-economic analysis of auditor reporting and auditor switchesChan, Koon Hung 
152016Auditors' constraining effect on tax noncompliance at different book-tax conformity levels in a transition economyChan, Koon Hung 
162012Corporate governance and tax aggressivenessChan, Koon Hung 
172006Managerial autonomy and tax compliance: An empirical study on international transfer pricingChan, Koon Hung 
182000Tax holidays and tax noncompliance: An empirical study of corporate tax audits in China’s developing economyChan, Koon Hung 
192015An empirical analysis of the changes in tax audit focus on international transfer pricingChan, Koon Hung 
202016Determinants and implications of long audit reporting lags: Evidence from ChinaChan, Koon Hung 
212015Auditors’ constraining effect on tax noncompliance and its implications for financial statement misstatements in transition to adopt IFRSChan, Koon Hung 
222021Can auditors' local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?Chan, Koon Hung 
232016Tax avoidance and tunneling: Empirical analysis from an agency perspectiveChan, Koon Hung 
242023Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspectiveChan, Koon Hung 
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