Prof CHAN Koon Hung

Biography

I obtained my bachelor's degree in Accounting from the Chinese University of Hong Kong, my Master of Accounting Science degree from the University of Illinois and PhD in Business Administration from the Pennsylvania State University. I am also a Fellow (FCPA) of the Hong Kong Institute of CPAs and currently serve on its Auditing and Assurance Standards Committee.

I was a chair professor of accountancy at several leading universities in Hong Kong and had served as Head of Department/School Director of Accountancy in these universities. I was also the Dean (Academic Dean) of the Business Faculty at Lingnan University for 5 years and as an elected Council Member of Lingnan University for 12 years.

I have a wide range of experience on academic accreditation. I was a Specialist of the HKCAAVQ and had served on HKCAAVQ accreditation panels for major self-financed institutions in Hong Kong. I also served on university panels handling UGC quality assurance reviews and AACSB accreditations.

I am also a current member of the Hong Kong Deposit Protection Board which provides deposit protection for practically all Hong Kong residents.

Teaching Interests

1. Business Research Projects
2. Auditing
3. International Accounting

Research Interests

I conduct mainly empirical research in Auditing and Taxation with a current focus on China/Hong Kong. I am a pioneer on China-based research in Accounting and am one of the first to publish research articles in Top 3 Accounting journals on China. My current research interests include Agency Theory in Auditing and Taxation, Book-Tax Tradeoff Theory and Book-Tax Interactions, Tax Avoidance and Tunneling, Knowledge Spillover in Auditing and Taxation, Audit Quality and Audit Markets, International Transfer Pricing and International Accounting.

I have/had served on the Editorial Review/ Advisory Boards of major Accounting research journals including The Accounting Review, Contemporary Accounting Research, Journal of International Accounting Research and Auditing: A Journal of Practice and Theory. I had served as Chairman or member of research committees at various universities including Lingnan University, Chinese University of Hong Kong and Open University of Hong Kong. I had also obtained numerous competitive research grants over the years and was a member of the RGC Panel in charge of funding for research proposals in Business.

Selected Journal Publications 

1. Chan, K. H., Mo, P. W., Yorke, S. M. 2024. Informativeness of Internal Control Weakness Disclosure on Acquirers' M&A Decisions. Accounting Horizons (AH). 38 (2): 83–100.
2. Chan, K. H., K. Z. Lin, P. L. L. Mo, P. W. Wong. 2023. Does IFRS Convergence Improve Earnings Informativeness? An Analysis from the Book-Tax Tradeoff Perspective", Accounting and Business Research (ABR), Vol. 53 (2): 158-184.
3. Can Auditors' Local Knowledge Compensate for a Weaker Regulatory Oversight for the Audit Quality of Foreign companies (with Guo and Mo). Accounting and Business Research (ABR) (No. 2, 2021)
4. The Macbeth Factor: The Dark Side of Achievement-driving Analysts (with Wang and Wang). Abacus (June 2021)
5. Do Abnormal IPO Audit Fees Signal IPO Audit Quality and Post-IPO Performance? A Principal-Agent Analysis based on Evidence from China (with Mo and Zhang). Journal of International Accounting Research (JIAR) (Spring 2021)
6. Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts (with Tang and Mo). The Accounting Review (TAR) (No.2, 2017).
7. The Effects of Using Bank Auditors on Audit Quality and the Agency Cost of Bank Loans (with Jiang and Mo). Accounting Horizons (AH) (December 2017).
8. Auditors' Constraining Effects on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy (with Luo and Mo). Journal of International Accounting Research (JIAR) (No.3, 2016).
9. Impact of Tax Reduction Policy for Consumer Purchases of New Automobiles: An Analytical Investigation with Real Data-based Experiments (with Leng and Liang). Naval Research Logistics (NRL). (2014, 511-598).
10. Will a Departure from Tax-based Accounting encourage Tax Noncompliance? (with Lin and Mo). Journal of Accounting and Economics (JAE), (No. 1, 2010)