Department of Accountancy | Staff List

Prof. MO Lai Lan Phyllis (巫麗蘭教授)

PhD - Accounting (The Chinese University of Hong Kong)
MBA - Business Administration (University of Birmingham)
BBA - Accounting (The Chinese University of Hong Kong)

Professor

Contact Information

E-mail:
Address:	13-228, Lau Ming Wai Academic Building City University of Hong Kong
Phone:	+852 34427908
Fax:	+852 34420349
p.mo@cityu.edu.hk

Research Areas

Auditing
Tax Compliance

Teaching Areas

Auditing

Selected Publications

Journal Publications and Reviews
Wan, Wai Yee; Mo, Phyllis; McCormack, Gerard / Incentivising Early-Stage Debt Restructuring for Large Firms: A Study of Hong Kong and some United Kingdom Comparisons. July 2023; In: Journal of Corporate Law Studies. Guo, Yingwen; Guo, Yingjie; Lai Lan Mo, Phyllis; Zhang, Xu / Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market. January 2023; In: Journal of Accounting and Public Policy. Chang, Hsihui; Fang, Junxiong; Mo, Phyllis Lai Lan / Auditor career concerns, audit fees and audit quality. 2023; In: Asia - Pacific Journal of Accounting & Economics. Vol. 30, No. 1, pp. 30-55 CHAN, K. Hung; LIN, Kenny Z.; MO, Phyllis L. L.; WONG, Pauline W. / Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective. 2023; In: Accounting and Business Research. Vol. 53, No. 2, pp. 158-184 Mo, Phyllis; Li, Linda Chelan; Chung, William; Chan, Ho Mun; Chui, Chun Kit; Li, Kin-on / ESG reporting in Hong Kong. January 2022; In: The Journal of the Hong Kong Chartered Governance Institute. Vol. 2022, pp. 12-16 Guo, Yingwen; Li, Jingjing; Mo, Phyllis Lai Lan / Does Independent Director Experience Improve Individual Auditors’ Audit Quality?. June 2021; In: Journal of Accounting, Auditing and Finance. Li, Linda Che-lan; Man, Luo; Mo, Phyllis Lai-lan; Chung, Jeffrey Shek Yan / The Belt and Road Initiative and Myanmar: Challenges for Responsible Investment. June 2021; In: China and the World: Ancient and Modern Silk Road. Vol. 4, No. 2 CHAN, K. Hung; GUO, Yingwen; MO, Phyllis Lai Lan / Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?. 2021; In: Accounting and Business Research. Vol. 51, No. 2, pp. 127–155 Chan, K. Hung; Mo, Phyllis Lai Lan; Zhang, Weiyin / Do Abnormal IPO Audit Fees Signal IPO Audit Quality and Post-IPO Performance? A Principal-Agent Analysis Based on Evidence from China. 2021; In: Journal of International Accounting Research. Vol. 20, No. 1, pp. 1-29 Leung, Sidney; Mo, Phyllis; Ling, Howard; Chandra, Yanto; Ho, So Sum / Enhancing the competitiveness and sustainability of social enterprises in Hong Kong: A three-dimensional analysis. June 2019; In: China Journal of Accounting Research. Vol. 12, No. 2, pp. 157-176 Chang, Hsihui; Guo, Yingwen; Mo, Phyllis Lai Lan / Market Competition, Audit Fee Stickiness, and Audit Quality: Evidence from China. May 2019; In: Auditing: A Journal of Practice & Theory. Vol. 38, No. 2, pp. 79-99 Chan, K. Hung; Jiang, Ellen Jin; Mo, Phyllis Lai Lan / The effects of using bank auditors on audit quality and the agency cost of bank loans. December 2017; In: Accounting Horizons. Vol. 31, No. 4, pp. 133-153 Tang, Tanya; Mo, Phyllis Lai Lan; Chan, K. Hung / Tax collector or tax avoider? An investigation of intergovernmental agency conflicts. March 2017; In: Accounting Review. Vol. 92, No. 2, pp. 247-270 Chan, K. Hung; Luo, Rebecca; Mo, Phyllis Lai Lan / Auditors’ constraining effect on tax noncompliance at different book-tax conformity levels in a transition economy. December 2016; In: Journal of International Accounting Research. Vol. 15, No. 3, pp. 1-30 Chan, K. Hung; Mo, Phyllis Lai Lan; Tang, Tanya / Tax avoidance and tunneling: Empirical analysis from an agency perspective. December 2016; In: Journal of International Accounting Research. Vol. 15, No. 3, pp. 49-66 Chan, K. Hung; Luo, Vivian Wei; Mo, Phyllis L.L. / Determinants and implications of long audit reporting lags: Evidence from China. February 2016; In: Accounting and Business Research. Vol. 46, No. 2, pp. 145-166 Chan, K. Hung; Lo, Agnes W.Y.; Mo, Phyllis L.L. / An empirical analysis of the changes in tax audit focus on international transfer pricing. March 2015; In: Journal of International Accounting, Auditing and Taxation. Vol. 24, pp. 94-104 Mo, Phyllis L.L.; Rui, Oliver M.; Wu, Xi / Auditors' going concern reporting in the pre- and post-bankruptcy law eras: Chinese affiliates of big 4 versus local auditors. March 2015; In: The International Journal of Accounting. Vol. 50, No. 1, pp. 1-30 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 Chan, K. Hung; Mo, Phyllis L. L.; Zhou, Amy Y. / Government ownership, corporate governance and tax aggressiveness: Evidence from China. December 2013; In: Accounting and Finance. Vol. 53, No. 4, pp. 1029-1051 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 Chan, K. Hung; Lin Kenny Z., K. Z.; Mo, Phyllis L.L. / Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy. May 2010; In: Journal of Accounting and Economics. Vol. 50, No. 1, pp. 58-73 Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis Lai-Lan / A political-economic analysis of auditor reporting and auditor switches. March 2006; In: Review of Accounting Studies. Vol. 11, No. 1, pp. 21-48 Chan, K. Hung; Lo, Agnes W. Y.; MO, Phyllis Lai Lan / Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing. 2006; In: Journal of the American Taxation Association. Vol. 28, No. 2, pp. 1-22 Chow, Chee W.; Ho, Joanna L.; MO, Phyllis Lai Lan / Towards Understanding the Chinese Auditors’ Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards. 2006; In: Journal of International Accounting Research. Vol. 5, No. 1, pp. 1-23 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 Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis Lai Lan / An empirical study on the impact of culture on audit-detected accounting errors. September 2003; In: Auditing: A Journal of Practice & Theory. Vol. 22, No. 2, pp. 281-295 Chan, K. Hung; MO, Phyllis L. L. / The Impact of Firm Characteristics on Book-Tax-Conforming and Book-Tax-Difference Audit Adjustments. 2002; In: Journal of the American Taxation Association. Vol. 24, No. 2, pp. 18-34 Chan, K. Hung; Mo, Phyllis Lai Lan / Tax holidays and tax noncompliance: An empirical study of corporate tax audits in china's developing economy. October 2000; In: Accounting Review. Vol. 75, No. 4, pp. 469-484 Chan, K. Hung; Mo, Phyllis L. L. / Ownership Effects on Audit-Detected Error Characteristics: An Empirical Study in an Emerging Economy. 1998; In: International Journal of Accounting. Vol. 33, No. 2, pp. 235-261 Tam, Wing Hung; Mo, Phyllis; Lui, Gladie M C / Role of faculty practical experience: Study among business faculty. 1994; In: Modelling, Measurement & Control D: Manufacturing, Management, Human & Socio-Economic Problems. Vol. 10, No. 1, pp. 39-46

Journal Publications and Reviews

Wan, Wai Yee; Mo, Phyllis; McCormack, Gerard / Incentivising Early-Stage Debt Restructuring for Large Firms: A Study of Hong Kong and some United Kingdom Comparisons. July 2023; In: Journal of Corporate Law Studies.
Guo, Yingwen; Guo, Yingjie; Lai Lan Mo, Phyllis; Zhang, Xu / Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market. January 2023; In: Journal of Accounting and Public Policy.
Chang, Hsihui; Fang, Junxiong; Mo, Phyllis Lai Lan / Auditor career concerns, audit fees and audit quality. 2023; In: Asia - Pacific Journal of Accounting & Economics. Vol. 30, No. 1, pp. 30-55
CHAN, K. Hung; LIN, Kenny Z.; MO, Phyllis L. L.; WONG, Pauline W. / Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective. 2023; In: Accounting and Business Research. Vol. 53, No. 2, pp. 158-184
Mo, Phyllis; Li, Linda Chelan; Chung, William; Chan, Ho Mun; Chui, Chun Kit; Li, Kin-on / ESG reporting in Hong Kong. January 2022; In: The Journal of the Hong Kong Chartered Governance Institute. Vol. 2022, pp. 12-16
Guo, Yingwen; Li, Jingjing; Mo, Phyllis Lai Lan / Does Independent Director Experience Improve Individual Auditors’ Audit Quality?. June 2021; In: Journal of Accounting, Auditing and Finance.
Li, Linda Che-lan; Man, Luo; Mo, Phyllis Lai-lan; Chung, Jeffrey Shek Yan / The Belt and Road Initiative and Myanmar: Challenges for Responsible Investment. June 2021; In: China and the World: Ancient and Modern Silk Road. Vol. 4, No. 2
CHAN, K. Hung; GUO, Yingwen; MO, Phyllis Lai Lan / Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?. 2021; In: Accounting and Business Research. Vol. 51, No. 2, pp. 127–155
Chan, K. Hung; Mo, Phyllis Lai Lan; Zhang, Weiyin / Do Abnormal IPO Audit Fees Signal IPO Audit Quality and Post-IPO Performance? A Principal-Agent Analysis Based on Evidence from China. 2021; In: Journal of International Accounting Research. Vol. 20, No. 1, pp. 1-29
Leung, Sidney; Mo, Phyllis; Ling, Howard; Chandra, Yanto; Ho, So Sum / Enhancing the competitiveness and sustainability of social enterprises in Hong Kong: A three-dimensional analysis. June 2019; In: China Journal of Accounting Research. Vol. 12, No. 2, pp. 157-176
Chang, Hsihui; Guo, Yingwen; Mo, Phyllis Lai Lan / Market Competition, Audit Fee Stickiness, and Audit Quality: Evidence from China. May 2019; In: Auditing: A Journal of Practice & Theory. Vol. 38, No. 2, pp. 79-99
Chan, K. Hung; Jiang, Ellen Jin; Mo, Phyllis Lai Lan / The effects of using bank auditors on audit quality and the agency cost of bank loans. December 2017; In: Accounting Horizons. Vol. 31, No. 4, pp. 133-153
Tang, Tanya; Mo, Phyllis Lai Lan; Chan, K. Hung / Tax collector or tax avoider? An investigation of intergovernmental agency conflicts. March 2017; In: Accounting Review. Vol. 92, No. 2, pp. 247-270
Chan, K. Hung; Luo, Rebecca; Mo, Phyllis Lai Lan / Auditors’ constraining effect on tax noncompliance at different book-tax conformity levels in a transition economy. December 2016; In: Journal of International Accounting Research. Vol. 15, No. 3, pp. 1-30
Chan, K. Hung; Mo, Phyllis Lai Lan; Tang, Tanya / Tax avoidance and tunneling: Empirical analysis from an agency perspective. December 2016; In: Journal of International Accounting Research. Vol. 15, No. 3, pp. 49-66
Chan, K. Hung; Luo, Vivian Wei; Mo, Phyllis L.L. / Determinants and implications of long audit reporting lags: Evidence from China. February 2016; In: Accounting and Business Research. Vol. 46, No. 2, pp. 145-166
Chan, K. Hung; Lo, Agnes W.Y.; Mo, Phyllis L.L. / An empirical analysis of the changes in tax audit focus on international transfer pricing. March 2015; In: Journal of International Accounting, Auditing and Taxation. Vol. 24, pp. 94-104
Mo, Phyllis L.L.; Rui, Oliver M.; Wu, Xi / Auditors' going concern reporting in the pre- and post-bankruptcy law eras: Chinese affiliates of big 4 versus local auditors. March 2015; In: The International Journal of Accounting. Vol. 50, No. 1, pp. 1-30
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
Chan, K. Hung; Mo, Phyllis L. L.; Zhou, Amy Y. / Government ownership, corporate governance and tax aggressiveness: Evidence from China. December 2013; In: Accounting and Finance. Vol. 53, No. 4, pp. 1029-1051
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
Chan, K. Hung; Lin Kenny Z., K. Z.; Mo, Phyllis L.L. / Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy. May 2010; In: Journal of Accounting and Economics. Vol. 50, No. 1, pp. 58-73
Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis Lai-Lan / A political-economic analysis of auditor reporting and auditor switches. March 2006; In: Review of Accounting Studies. Vol. 11, No. 1, pp. 21-48
Chan, K. Hung; Lo, Agnes W. Y.; MO, Phyllis Lai Lan / Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing. 2006; In: Journal of the American Taxation Association. Vol. 28, No. 2, pp. 1-22
Chow, Chee W.; Ho, Joanna L.; MO, Phyllis Lai Lan / Towards Understanding the Chinese Auditors’ Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards. 2006; In: Journal of International Accounting Research. Vol. 5, No. 1, pp. 1-23
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
Chan, K. Hung; Lin, Kenny Z.; Mo, Phyllis Lai Lan / An empirical study on the impact of culture on audit-detected accounting errors. September 2003; In: Auditing: A Journal of Practice & Theory. Vol. 22, No. 2, pp. 281-295
Chan, K. Hung; MO, Phyllis L. L. / The Impact of Firm Characteristics on Book-Tax-Conforming and Book-Tax-Difference Audit Adjustments. 2002; In: Journal of the American Taxation Association. Vol. 24, No. 2, pp. 18-34
Chan, K. Hung; Mo, Phyllis Lai Lan / Tax holidays and tax noncompliance: An empirical study of corporate tax audits in china's developing economy. October 2000; In: Accounting Review. Vol. 75, No. 4, pp. 469-484
Chan, K. Hung; Mo, Phyllis L. L. / Ownership Effects on Audit-Detected Error Characteristics: An Empirical Study in an Emerging Economy. 1998; In: International Journal of Accounting. Vol. 33, No. 2, pp. 235-261
Tam, Wing Hung; Mo, Phyllis; Lui, Gladie M C / Role of faculty practical experience: Study among business faculty. 1994; In: Modelling, Measurement & Control D: Manufacturing, Management, Human & Socio-Economic Problems. Vol. 10, No. 1, pp. 39-46

Conference Papers
Chan, K. Hung; Mo, Phyllis Lai Lan; Zhang, Weiyin / Institutional Environment, Political Connection and IPO Audit Quality: Evidence from Hong Kong. December 2019; 8th Conference of the World Accounting Frontiers Series (WAFS 2019), 04/12/2019 - 06/12/2019, , Macao. Chan, K. Hung; Guo, Yingwen; Mo, Phyllis Lai Lan / Alternative Agency Relationships for Offshore Audits and Audit Quality: Evidence from U.S.-listed Foreign Companies. May 2019; 29th Audit & Assurance Conference, 23/05/2019 - 24/05/2019, Birmaingham, United Kingdom. GUO, Yingwen; Mo, Phyllis Lai Lan; Wang, Bing ; Zhu, Xiaowen / THE INCREMENTAL EFFECTS OF GOVERNMENT AUDITS ON EARNINGS QUALITY: EVIDENCE FROM CHINA CENTRAL SOES. June 2018; 41st Annual Congress of the European Accounting Association, EAA 2018, 30/05/2018 - 01/06/2018, Milano, Italy. GUO, Yingwen; Mo, Phyllis Lai Lan; Wang, Bing; Zhu, Xiaowen / The Incremental Effects of Government Audits on Earnings Quality: Evidence from China Central SOEs. May 2018; 28th Audit & Assurance Conference, 24/05/2018 - 25/05/2018, Dublin, Ireland. Wei, Juan; Mo, Lai Lan Phyllis / Tax Enforcement, Government Expenditure Transparency and Tax Compliance: Evidence from China. August 2017; 2017 American Accounting Association Annual Meeting, 05/08/2017 - 09/08/2017, San Diego, United States. WEI, Juan; MO, Lai Lan Phyllis / THE EFFECT OF MANDATORY CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON TAX AVOIDANCE: A NATURAL QUASI-EXPERIMENT IN CHINA. May 2016; 39th European Accounting Association Annual Congress 2016, 11/05/2016 - 13/05/2016, , Netherlands. Guo, Yingwen; MO, Lai Lan Phyllis / Audit Office Size and Audit Quality: The Influence of City-Level Industry Specialists and Audit Firm Tenure. August 2015; 2015 American Accounting Association Annual Meeting, 08/08/2015 - 12/08/2015, Chicago, United States. Chan, K. Hung; Luo, Rebecca; MO, Lai Lan Phyllis / Auditors' Constraining Effect on Tax Noncompliance and Its Implications for Financial Statement Misstatements in Transition to Adopt IFRS. May 2015; 5th Biennial Conference: World Accounting Frontiers Series, 27/05/2015 - 30/05/2015, , Macao. CHAN, K. Hung; MO, Lai Lan Phyllis; ZHOU, Ying / Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China. April 2013; 2013 Accounting and Finance Conference, 12/04/2013 - 13/04/2013, , New Zealand. CHAN, K. Hung; LUO, Rebecca; MO, Lai Lan Phyllis / Book-Tax Conformity and the Constraining Effect of Auditors on Corporate Tax Aggressiveness. December 2012; 2012 Accounting Theory and Practice Conference, 03/12/2012 - 04/12/2012, , Taiwan.

Conference Papers

Chan, K. Hung; Mo, Phyllis Lai Lan; Zhang, Weiyin / Institutional Environment, Political Connection and IPO Audit Quality: Evidence from Hong Kong. December 2019; 8th Conference of the World Accounting Frontiers Series (WAFS 2019), 04/12/2019 - 06/12/2019, , Macao.
Chan, K. Hung; Guo, Yingwen; Mo, Phyllis Lai Lan / Alternative Agency Relationships for Offshore Audits and Audit Quality: Evidence from U.S.-listed Foreign Companies. May 2019; 29th Audit & Assurance Conference, 23/05/2019 - 24/05/2019, Birmaingham, United Kingdom.
GUO, Yingwen; Mo, Phyllis Lai Lan; Wang, Bing ; Zhu, Xiaowen / THE INCREMENTAL EFFECTS OF GOVERNMENT AUDITS ON EARNINGS QUALITY: EVIDENCE FROM CHINA CENTRAL SOES. June 2018; 41st Annual Congress of the European Accounting Association, EAA 2018, 30/05/2018 - 01/06/2018, Milano, Italy.
GUO, Yingwen; Mo, Phyllis Lai Lan; Wang, Bing; Zhu, Xiaowen / The Incremental Effects of Government Audits on Earnings Quality: Evidence from China Central SOEs. May 2018; 28th Audit & Assurance Conference, 24/05/2018 - 25/05/2018, Dublin, Ireland.
Wei, Juan; Mo, Lai Lan Phyllis / Tax Enforcement, Government Expenditure Transparency and Tax Compliance: Evidence from China. August 2017; 2017 American Accounting Association Annual Meeting, 05/08/2017 - 09/08/2017, San Diego, United States.
WEI, Juan; MO, Lai Lan Phyllis / THE EFFECT OF MANDATORY CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON TAX AVOIDANCE: A NATURAL QUASI-EXPERIMENT IN CHINA. May 2016; 39th European Accounting Association Annual Congress 2016, 11/05/2016 - 13/05/2016, , Netherlands.
Guo, Yingwen; MO, Lai Lan Phyllis / Audit Office Size and Audit Quality: The Influence of City-Level Industry Specialists and Audit Firm Tenure. August 2015; 2015 American Accounting Association Annual Meeting, 08/08/2015 - 12/08/2015, Chicago, United States.
Chan, K. Hung; Luo, Rebecca; MO, Lai Lan Phyllis / Auditors' Constraining Effect on Tax Noncompliance and Its Implications for Financial Statement Misstatements in Transition to Adopt IFRS. May 2015; 5th Biennial Conference: World Accounting Frontiers Series, 27/05/2015 - 30/05/2015, , Macao.
CHAN, K. Hung; MO, Lai Lan Phyllis; ZHOU, Ying / Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China. April 2013; 2013 Accounting and Finance Conference, 12/04/2013 - 13/04/2013, , New Zealand.
CHAN, K. Hung; LUO, Rebecca; MO, Lai Lan Phyllis / Book-Tax Conformity and the Constraining Effect of Auditors on Corporate Tax Aggressiveness. December 2012; 2012 Accounting Theory and Practice Conference, 03/12/2012 - 04/12/2012, , Taiwan.

Working Papers
Mo, Phyllis; Li, Linda; Chung, William; Chan, Ho Mun; Dong, Liang; Liu, Ning; Kwan, Ricky; Chui, Chun Kit / Submission of Comments on IFRS’ Sustainability Exposure Drafts. June 2022; CSHK Working Papers. 巫麗蘭; 李芝蘭; 鍾兆偉; 陳浩文; 徐俊傑; 李建安 / 改善香港上市公司 ESG 匯報制度的一些思考. August 2021; 香港城市大學香港持續發展研究中心意見書. Chen, Ling; Yao, Chao; Li, Linda; Mo, Phyllis; Chung, Jeffrey / Cultural Diversity and Risk Management: Hong Kong Professional Services, Overseas Investments and Industrial Park Development in Vietnam: A Summary of Discussion CityU CSHK PASS Workshop Series – Workshop 3. June 2021; CSHK Working Paper Series. Yao, Chao; Chung, Jeffrey; Mo, Phyllis; Li, Linda / Global Connectivity, Opportunities and Challenges: Hong Kong and ETCZs along the B&R: A Summary of Discussion Opening Symposium, CityU CSHK PASS Workshop Series. February 2021; CSHK Working Paper Series.

Working Papers

Mo, Phyllis; Li, Linda; Chung, William; Chan, Ho Mun; Dong, Liang; Liu, Ning; Kwan, Ricky; Chui, Chun Kit / Submission of Comments on IFRS’ Sustainability Exposure Drafts. June 2022; CSHK Working Papers.
巫麗蘭; 李芝蘭; 鍾兆偉; 陳浩文; 徐俊傑; 李建安 / 改善香港上市公司 ESG 匯報制度的一些思考. August 2021; 香港城市大學香港持續發展研究中心意見書.
Chen, Ling; Yao, Chao; Li, Linda; Mo, Phyllis; Chung, Jeffrey / Cultural Diversity and Risk Management: Hong Kong Professional Services, Overseas Investments and Industrial Park Development in Vietnam: A Summary of Discussion CityU CSHK PASS Workshop Series – Workshop 3. June 2021; CSHK Working Paper Series.
Yao, Chao; Chung, Jeffrey; Mo, Phyllis; Li, Linda / Global Connectivity, Opportunities and Challenges: Hong Kong and ETCZs along the B&R: A Summary of Discussion Opening Symposium, CityU CSHK PASS Workshop Series. February 2021; CSHK Working Paper Series.

Chapters, Conference Papers, Creative and Literary Works
Chelan Li, Linda; Luo, Man; Mo, Phyllis Lai Lan; Chung, Jeffrey Shek Yan / Belt and Road Initiative and Myanmar: Challenges for Responsible Investment. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 192-217 Chelan Li, Linda; Mo, Phyllis Lai Lan; Hung, Jennifer Sin Yu; Chen, Ling / Belt and Road Initiative and Vietnam: Challenges and Opportunities for Hong Kong. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 150-169 Wong, Michael Chak Sham; Mo, Phyllis Lai Lan; Li, Linda Chelan; Li, Kin On / Belt and Road Initiative Project Financing and Hong Kong. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 71-91 Chelan Li, Linda; Mo, Phyllis Lai Lan / Conclusion: Ongoing Co-evolution. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 219-229 Li, Linda Chelan; Mo, Phyllis Lai Lan; Kam, Iris Chui Ping / Introduction. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 1-10 Li, Linda Chelan; Mo, Phyllis Lai Lan / Preface. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. xv-xvii Li, Linda Chelan; Mo, Phyllis Lai Lan; Liang, Yuqing; Yue, Fangmin; Luo, Man; Kwok, Man Tak; Ji, Chao; Li, Kin On / The Co-evolving Views on Hong Kong’s Role in the Belt and Road Initiative. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 50-70 Mo, Phyllis Lai Lan; Chelan Li, Linda; Li, Kin On; Yip, David Sai On; Yan Chung, Jeffrey Shek / The Hong Kong Accountancy Profession and the Belt and Road Initiative. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 92-104 李芝兰; 姬超; 李建安; 巫丽兰 / 「一带一路」与粤港澳大湾区: 策略融合中的软实力建设. February 2018; "一带一路"年度报告: 智慧对接 2018. pp. 61-70 李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍 / 前言. July 2017; 突破瓶頸: 香港會計業. pp. xxiii-xxx 李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 學生看前景. July 2017; 突破樽頸: 香港會計業. pp. 119-126 李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 會計業界交流會觀點綜述. July 2017; 突破瓶頸: 香港會計業. pp. 127-132 李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 胡瑞芯; 李建安 / 香港會計正處瓶頸期. July 2017; 突破瓶頸: 香港會計業. pp. 1-14

Chapters, Conference Papers, Creative and Literary Works

Chelan Li, Linda; Luo, Man; Mo, Phyllis Lai Lan; Chung, Jeffrey Shek Yan / Belt and Road Initiative and Myanmar: Challenges for Responsible Investment. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 192-217
Chelan Li, Linda; Mo, Phyllis Lai Lan; Hung, Jennifer Sin Yu; Chen, Ling / Belt and Road Initiative and Vietnam: Challenges and Opportunities for Hong Kong. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 150-169
Wong, Michael Chak Sham; Mo, Phyllis Lai Lan; Li, Linda Chelan; Li, Kin On / Belt and Road Initiative Project Financing and Hong Kong. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 71-91
Chelan Li, Linda; Mo, Phyllis Lai Lan / Conclusion: Ongoing Co-evolution. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 219-229
Li, Linda Chelan; Mo, Phyllis Lai Lan; Kam, Iris Chui Ping / Introduction. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 1-10
Li, Linda Chelan; Mo, Phyllis Lai Lan / Preface. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. xv-xvii
Li, Linda Chelan; Mo, Phyllis Lai Lan; Liang, Yuqing; Yue, Fangmin; Luo, Man; Kwok, Man Tak; Ji, Chao; Li, Kin On / The Co-evolving Views on Hong Kong’s Role in the Belt and Road Initiative. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 50-70
Mo, Phyllis Lai Lan; Chelan Li, Linda; Li, Kin On; Yip, David Sai On; Yan Chung, Jeffrey Shek / The Hong Kong Accountancy Profession and the Belt and Road Initiative. March 2023; Hong Kong Professional Services and the Belt and Road Initiative: Challenges for Co-evolving Sustainability. pp. 92-104
李芝兰; 姬超; 李建安; 巫丽兰 / 「一带一路」与粤港澳大湾区: 策略融合中的软实力建设. February 2018; "一带一路"年度报告: 智慧对接 2018. pp. 61-70
李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍 / 前言. July 2017; 突破瓶頸: 香港會計業. pp. xxiii-xxx
李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 學生看前景. July 2017; 突破樽頸: 香港會計業. pp. 119-126
李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 會計業界交流會觀點綜述. July 2017; 突破瓶頸: 香港會計業. pp. 127-132
李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 胡瑞芯; 李建安 / 香港會計正處瓶頸期. July 2017; 突破瓶頸: 香港會計業. pp. 1-14

Scholarly Books, Monographs, Reports and Case Studies
Li, Linda Chelan; Mo, Phyllis Lai Lan / Hong Kong Professional Services and the Belt and Road Initiative: Challenges for co-evolving sustainability. March 2023; LUO, Man; CHUNG, Jeffrey; MO, Phyllis Lai Lan; LI, Linda Chelan / Training Pack: Myanmar. December 2021; Mo, Phyllis Lai Lan; Chen, Ling; Hung, Jennifer Sin-yu; Chung, Jeffrey; Li, Linda Chelan / Training Pack: Vietnam. June 2021; 李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍 / 突破瓶頸: 香港會計業. July 2017; Li, Linda Chelan ; Mo, Phyllis; Chan, Ho Mun; Kam, Iris; Li, Kin On; Wu, Janet; ZHU, Guilan / Final Report on Sustainability and Social Mobility in Professional Services: A Case Study of Accounting Profession in Hong Kong. November 2016; Chan, K. Hung; MO, Lai Lan Phyllis; Wong, Shui Chun / 《紅樓夢》與家族企業管治. September 2009; Chen, Siwei; Shi, Ying; MO, Lai Lan Phyllis / 现代审计学. September 2003; MO, Phyllis Lai Lan / Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies. 2003;

Scholarly Books, Monographs, Reports and Case Studies

Li, Linda Chelan; Mo, Phyllis Lai Lan / Hong Kong Professional Services and the Belt and Road Initiative: Challenges for co-evolving sustainability. March 2023;
LUO, Man; CHUNG, Jeffrey; MO, Phyllis Lai Lan; LI, Linda Chelan / Training Pack: Myanmar. December 2021;
Mo, Phyllis Lai Lan; Chen, Ling; Hung, Jennifer Sin-yu; Chung, Jeffrey; Li, Linda Chelan / Training Pack: Vietnam. June 2021;
李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍 / 突破瓶頸: 香港會計業. July 2017;
Li, Linda Chelan ; Mo, Phyllis; Chan, Ho Mun; Kam, Iris; Li, Kin On; Wu, Janet; ZHU, Guilan / Final Report on Sustainability and Social Mobility in Professional Services: A Case Study of Accounting Profession in Hong Kong. November 2016;
Chan, K. Hung; MO, Lai Lan Phyllis; Wong, Shui Chun / 《紅樓夢》與家族企業管治. September 2009;
Chen, Siwei; Shi, Ying; MO, Lai Lan Phyllis / 现代审计学. September 2003;
MO, Phyllis Lai Lan / Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies. 2003;

Other Outputs
李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 港生不如外地生?. December 2016; 再思香港產業優勢. 李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 會計系學生對前景的評估. October 2016; 再思香港優勢產業. 李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 香港會計業的可持續發展: 研究成果發布暨業界交流會觀點綜述. October 2016; 再思香港產業優勢.

Other Outputs

李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 港生不如外地生?. December 2016; 再思香港產業優勢.
李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 會計系學生對前景的評估. October 2016; 再思香港優勢產業.
李芝蘭; 巫麗蘭; 陳浩文; 甘翠萍; 李建安 / 香港會計業的可持續發展: 研究成果發布暨業界交流會觀點綜述. October 2016; 再思香港產業優勢.