姓名 陳冠雄
稱謂 教授
地址 A519室
電話號碼 3702-4563
電郵 khchan@sfu.edu.hk
學院 廖湯慧靄商業及款待管理學院

背景簡介

本人畢業於香港中文大學會計及財務系，之後獲得美國依利諾大學會計學碩士及賓夕法尼亞州立大學工商管理學博士。本人是香港會計師公會資深會員(FCPA)，並擔任香港會計師公會屬下審計準則委員會(Auditing and Assurance Standards Committee of HKICPA)委員。本人曾於香港多間大學會計學系擔任講座教授及系主任，並曾擔任院長及校董。

本人在學術評審方面經驗豐富，曾擔任香港學術及職業資歷評審局專家(Specialist of HKCAAVQ)，並曾參與香港大部分自資院校的評審工作。本人亦擔任香港存款保障委員會委員(Hong Kong Deposit Protection Board)，此機構負責管理全港市民存款保障計劃的運作。

教學興趣

  1. 商業研究方法
  2. 審計
  3. 國際會計

研究興趣

目前主要研究範圍包括中國及香港審計及稅務問題。

研究特色是從學術角度尋求理論上的突破，並為專業界及公共政策帶來重要啓示。研究獲多項資助，並發表於世界一級的會計學術研究期刊。同時亦擔任多份一級研究期刊編輯委員會成員工作。

代表性著述 

  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)

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