讲座内容：（1）The Effect of Business Group Affiliation and External Monitoring on the Profit-Tax Relation: China Evidence
（2）Master of Accountancy（MAcc）项目以及MPhil PhD项目宣讲
讲座教师： 林振聘教授，香港岭南大学会计系
讲座时间：（1）2017年3月17日（周五）上午10点
（2）2017年3月17日（周五）上午11点30分
讲座地点：文泉楼南401大会议室
欢迎有兴趣的教师与同学参与学术讨论，欢迎有兴趣的三、四年级本科生以及二、三年级研究生交流咨询。
附简历
附简历
林振聘（Kenny Z. Lin）教授，香港岭南大学会计系主任，英國Strathclyde大學金融學碩士，英国Glasgow Caledonian 大学会计系博士，江西财经大学金融本科，加拿大注册会计师。主要研究税务、社会责任等问题，在Journal of Accounting and Economics，Review of Accounting Studies，Auditing: A Journal of Practice and Theory等国际顶级期刊发表论文多篇。代表作如下：
1. Cheng, S., K.Z. Lin, and W. Wong. 2016. Corporate social responsibility and firm performance: Evidence from China. Journal of Management and Governance 19.1.
2. Shi, S., and K.Z. Lin. 2015. Taxing indirect equity transfers in China. International Tax Journal March/April.
3. Lin, K.Z., L. Mills and F. Zhang. 2014. Public versus private firm responses to the tax rate reduction in China. Journal of the American Taxation Association 36 (1).
4. Chan, K.H., K.Z. Lin and F. Tang. 2013. Tax effects of book-tax conformity, financial reporting incentives, and firm size. Journal of International Accounting Research 12 (2).
5. Chan, K.H., K.Z. Lin and R. Wang. 2012. Government ownership, accounting-based regulations, and the pursuit of favorable audit opinions: Evidence from China. Auditing: A Journal of Practice and Theory 31 (4).
6. Lin, K.Z. and P. Wong. 2012. Recent reform in Chinese VAT policies. International Tax Journal (July).
7. Chan, K.H., K.Z. Lin and P. Mo. 2010. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy.Journal of Accounting and Economics 50 (1).
8. Chan, K.H., K.Z. Lin and B. Wong. 2010. The impact of government ownership and institutions on the reporting behavior of local auditors in China. Journal of International Accounting Research 9 (2).
9. Lin, K.Z. and I.A.M. Fraser. 2008. Auditors’ ability to resist client pressure and culture: Perceptions in China and the U.K. Journal of International Financial Management and Accounting 19 (2).
10. Chan, K.H., K.Z. Lin and F. Zhang. 2007. On the association between changes in corporate ownership and changes in auditor quality in a transitional economy. Journal of International Accounting Research 6 (1).
11. Lin, K.Z. 2006. The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework. The International Journal of Accounting 41.
12. Chan, K.H., K.Z. Lin and P. Mo. 2006. A political-economic analysis of auditor reporting and auditor switches.Review of Accounting Studies 11 (1).
13. Fraser, I.A.M. and K.Z. Lin. 2004. Auditors’ perceptions of responsibilities to detect and report client illegal acts in Canada and the UK: A comparative experiment. International Journal of Auditing 8 (2).
14. Chan, K.H., K.Z. Lin and P. Mo. 2003. An empirical study on the impact of culture on audit-detected accounting errors.Auditing: A Journal of Practice and Theory September.
15. Lin, K.Z. and I.A.M. Fraser. 2003. The use of analytical procedures by external auditors in Canada. Journal of International Accounting, Auditing & Taxation 12 (2).
16. Lin, K.Z., I.A.M. Fraser and D.J. Hatherly. 2003. Auditor analytical review judgment: A performance evaluation. The British Accounting Review 35 (1).
17. Lin, K.Z. and K.H. Chan. 2000. Auditing standards in China: A comparative analysis with relevant international standards and guidelines.The International Journal of Accounting 35 (4).
18. Lin, K.Z., I.A.M. Fraser and D.J. Hatherly. 2000. An experimental study of auditor analytical review judgement. Journal of Business Finance and Accounting 27 (7) & (8).
19. Lin, K.Z. 2000. International dimensions of income taxation in China: A critique. Asia-Pacific Journal of Taxation 4 (1).
20. Lin, K.Z. 1999. Income taxation and foreign direct investment in China.International Tax Journal 25 (2).
21. Fraser, I.A.M., D.J. Hatherly, and K.Z. Lin. 1997. An empirical investigation of the use of analytical review by external auditors. The British Accounting Review 29 (1).
