姓名 陈冠雄
称谓 教授
地址 A519室
电话号码 3702-4563
电邮 khchan@sfu.edu.hk
学院 廖汤慧霭商业及款待管理学院

背景简介

本人毕业于香港中文大学会计及财务系，之后获得美国依利诺大学会计学硕士及宾夕法尼亚州立大学工商管理学博士。本人是香港会计师公会资深会员(FCPA)，并担任香港会计师公会属下审计准则委员会(Auditing and Assurance Standards Committee of HKICPA)委员。本人曾于香港多间大学会计学系担任讲座教授及系主任，并曾担任院长及校董。

本人在学术评审方面经验丰富，曾担任香港学术及职业资历评审局专家(Specialist of HKCAAVQ)，并曾参与香港大部分自资院校的评审工作。本人亦担任香港存款保障委员会委员(Hong Kong Deposit Protection Board)，此机构负责管理全港市民存款保障计划的运作。

教学兴趣

  1. 商业研究方法
  2. 审计
  3. 国际会计

研究兴趣

目前主要研究范围包括中国及香港审计及税务问题。

研究特色是从学术角度寻求理论上的突破，并为专业界及公共政策带来重要启示。研究获多项资助，并发表于世界一级的会计学术研究期刊。同时亦担任多份一级研究期刊编辑委员会成员工作。

代表性着述 

  1. K.H. Chan, M. He, P. Mo, and W. Zhang. (2024). "Long-Term Tax Strategy and Corporate Acquisition Payment Structure: An analysis based on the Book-Tax Tradeoff Theory". Journal of Contemporary Accounting and Economics (forthcoming), SSCI (Indexed). 

  2. 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.
  3. 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.
  4. 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)
  5. The Macbeth Factor: The Dark Side of Achievement-driving Analysts (with Wang and Wang). Abacus (June 2021)
  6. 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)
  7. Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts (with Tang and Mo). The Accounting Review (TAR) (No.2, 2017).
  8. 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).
  9. 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).
  10. 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).
  11. Will a Departure from Tax-based Accounting encourage Tax Noncompliance? (with Lin and Mo). Journal of Accounting and Economics (JAE), (No. 1, 2010)

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