Prof. WONG Man Kong
黃敏剛教授
Associate Dean (Undergraduate Programmes)
Associate Professor
Address
13-238, Lau Ming Wai Academic Building, City University of Hong Kong
Phone
+852 34428544
Fax
+852 34420349
Email
Research Areas
Corporate Governance
Auditing
Ethical Issues in Auditing
Earnings Management Research
Corporate Finance
Qualifications
Executive Program - Mergers & Acquisitions (Columbia Business School)
Executive Program - PCMPCL (Harvard Business School)
PhD - Accounting (The Hong Kong Polytechnic University)
BA (Hons) - Accountancy (The Hong Kong Polytechnic University)
Professional Qualifications
| Qualification | Certifying Organization |
|---|---|
| Fellow | The Hong Kong Chartered Governance Institute |
| Fellow | CPA (Australia) |
| Fellow | The Association of Chartered Certified Accountants |
Teaching Areas
Financial Reporting; Auditing; Taxation
Selected Publications
Journal Publications and Reviews
Wong, Raymond M.K.; Dak-Adzaklo, Cephas Simon Peter; Lo, Agnes W.Y. / Debt Choice in the Regulated Competition Era. April 2024; In: Journal of International Money and Finance. Vol. 142
Dak-Adzaklo, Cephas Simon Peter; Wong, Raymond M.K. / Corporate Governance Reforms, Societal Trust, and Corporate Financial Policies. February 2024; In: Journal of Corporate Finance. Vol. 84
Lo, Agnes W.Y.; Lin, Kenny Z.; Wong, Raymond M. K. / Does Availability of Audit Partners Affect Audit Quality? Evidence from China. April 2022; In: Journal of Accounting, Auditing and Finance. Vol. 37, No. 2, pp. 407-439
ZHANG, Rui; WONG, Raymond M. K.; LO, Agnes W. Y.; TIAN, Gaoliang / Can mandatory dual audit reduce the cost of equity? Evidence from China. 2022; In: Accounting and Business Research. Vol. 52, No. 3, pp. 291-320
Zhang, Rui; Wong, Raymond M. K.; Tian, Gaoliang; Fonseka, Mohan M. / Positive spillover effect and audit quality: a study of cancelling China’s dual audit system. March 2021; In: Accounting and Finance. Vol. 61, No. 1, pp. 205-239
Lei, Hong Weng (Lawrence); Kim, Chansog (Francis); Wong, Raymond M. K. / An examination of labor unions and firm’s tax ethical behavior in the USA. June 2020; In: Asian Journal of Business Ethics. Vol. 9, No. 1, pp. 93–120
McGowan, Michele M. ; Chan, Siew H.; Yurova, Yuliya V.; Liu, Chunhui; Wong, Raymond M. K / The Influence of Institutional Regulatory Pressure on Nonprofit Hospital Audit Quality. December 2018; In: Journal of Governmental & Nonprofit Accounting. Vol. 7, No. 1, pp. 1-23
Wong, Raymond M. K.; Firth, Michael A.; Lo, Agnes W. Y. / The impact of litigation risk on the association between audit quality and auditor size: Evidence from China. October 2018; In: Journal of International Financial Management and Accounting. Vol. 29, No. 3, pp. 280-311
Lo, Agnes W.Y.; Wong, Raymond M.K. / Silence is golden? Evidence from disclosing related-party transactions in China. September 2016; In: Journal of Accounting and Public Policy. Vol. 35, No. 5, pp. 540-564
Wong, Raymond M. K.; Lo, Agnes W. Y.; Firth, Michael / Managing discretionary accruals and book-tax differences in anticipation of tax rate increases: Evidence from China. June 2015; In: Journal of International Financial Management & Accounting. Vol. 26, No. 2, pp. 188-222
Wong, Raymond M. K.; Kim, Jeong-Bon; Lo, Agnes W. Y. / Are Related-Party Sales Value-Adding or Value-Destroying? Evidence from China. February 2015; In: Journal of International Financial Management & Accounting. Vol. 26, No. 1, pp. 1-38
Firth, Michael A.; Lan Mo, Phyllis Lai; Wong, Raymond M. K. / Auditors’ reporting conservatism after regulatory sanctions: Evidence from china. January 2014; In: Journal of International Accounting Research. Vol. 13, No. 2, pp. 1-24
Firth, Michael; Mo, Phyllis L.L.; Wong, Raymond M.K. / Auditors' Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China. March 2012; In: Contemporary Accounting Research. Vol. 29, No. 1, pp. 57-93
Lo, Agnes W.Y.; Wong, Raymond M.K. / An empirical study of voluntary transfer pricing disclosures in China. November 2011; In: Journal of Accounting and Public Policy. Vol. 30, No. 6, pp. 607-628
Lo, Agnes W.Y.; Wong, Raymond M.K.; Firth, Michael / Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. April 2010; In: Journal of Corporate Finance. Vol. 16, No. 2, pp. 225-235
Lo, Agnes W. Y.; Wong, Raymond M. K.; Firth, Michael / Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies. 2010; In: Journal of the American Taxation Association. Vol. 32, No. 2, pp. 1-26
Lo, Agnes W.Y.; Wong, Raymond M.K. / Tax Compliance and Audit Adjustment: An Investigation of the Transfer Pricing Methodologies. September 2007; In: International Tax Journal. Vol. 33, No. 5, pp. 59-70
Firth, Michael; Mo, Phyllis L.L.; Wong, Raymond M.K. / Financial statement frauds and auditor sanctions: An analysis of enforcement actions in China. December 2005; In: Journal of Business Ethics. Vol. 62, No. 4, pp. 367-381
Conference Papers
Yeung, Hau Yi; Wong, Raymond M. K. / Does Relative Societal Trust Influence Audit Quality? Evidence from Multinational Group Audits. August 2022; 2022 American Accounting Association Annual Meeting, 11/08/2022 - 12/08/2022, San Diego, United States.
WONG, Raymond M. K.; Lo, Agnes W. Y. / Litigation Risk and Individual Auditor Turnover. May 2021; European Accounting Association Virtual Congress 2021 (EAA 2021), 26/05/2021 - 28/05/2021, Brussels, Belgium.
WONG, RAYMOND M. K.; Lo, Agnes W. Y. / International Exposure and Tax Avoidance Activities: An Investigation of Chinese Listed Companies. May 2018; 41st Annual Congress of the European Accounting Association, EAA 2018, 30/05/2018 - 01/06/2018, Milano, Italy.
Lo, Agnes W. Y.; WONG, Raymond M. K. ; WONG, William / A Trade-off between Corporate Social Responsibility and Shareholders' Expectations. August 2016; 11th International Conference on Interdisciplinary Social Sciences, 02/08/2016 - 04/08/2016, London, United Kingdom.
Lo, Agnes W. Y.; Wong, Raymond M. K. / Does Tax Education Improve Compliance? Evidence from Hong Kong. July 2016; 2016 International Symposium on Teaching, Education, and Learning , 03/07/2016 - 05/07/2016, Nagoya, Japan.
Chapters, Conference Papers, Creative and Literary Works
Lo, Agnes W.Y.; Wong, Raymond M.K.; Firth, Michael A. / Can Corporate Governance Deter Management from Manipulating Earnings? Evidence from Related-Party Sales Transactions in China. March 2019; The Economics of Transfer Pricing. pp. 863-873
Scholarly Books, Monographs, Reports and Case Studies
Li, Linda Chelan; Mo, Phyllis; Lin, Feng; Chan, Ho Mun; Wong, Michael; Kam, Iris; Wong, Raymond; Holloway, David; Yip, David; Liang, Yuqing; Yue, Fangmin; Ho, John / Hong Kong Professional Services in the Co-evolving Belt-Road Initiative: Innovative Agency for Sustainable Development. June 2020;
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