Key Research Areas
- Auditing theory and audit quality
- Taxation, tax avoidance, and book–tax differences
- International accounting and transfer pricing
- Corporate governance and agency theory
- Accounting and institutional development in China and Hong Kong
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Core Areas of Expertise
Prof. CHAN Koon Hung is a distinguished accounting scholar specializing in empirical research on auditing, taxation, and international accounting, with a strong focus on China and Hong Kong. He is widely recognized for pioneering China‐based accounting research and contributions to top-tier international journals in Accounting.
Recent Publications
2025
- Auditors' Response to Controlling Shareholders' Share Pledging: Evidence from Audit Opinions and Audit Fees
- High speed-railways, audit partner changes across audit offices and audit quality: Evidence from China
2024
- Long-Term Tax Strategy and Corporate Acquisition Payment Structure: An analysis based on the Book-Tax Tradeoff Theory
- Informativeness of Internal Control Weakness Disclosure on Acquirers' M&A Decisions
2023
- Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective
Awards & Patents
- Rated as a Top 2% researcher in Accounting and Top 1% researcher in Auditing and Taxation research by ScholarGPS in 2025.
- Appointed by UGC as a Member of the Collaborative Research Fund Selection Panel, 2026-2029.
- Appointed by RGC as a Member of the Oversea Research Fellowship Scheme Committee, 2026-2029.
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