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LO Wai-yee, Agnes 羅慧儀

nancy

MAcc/PGDA Programme Coordinator

Associate Professor of Teaching

BA (PolyU); PhD (LU); FCCA; FCPA; CPA (Aust.)

Department of Accountancy

Phone: (852) 2616-8163

Email: wylo@ln.edu.hk

 

Research Interests:

  • Taxation
  • Financial Reporting
  • Related-party Transactions
  • Corporate Governance

Major Teaching Interests:

  • Taxation
  • International Tax Planning
  • Financial Accounting

Selected Journal Publications:

Agnes W.Y. LO, Kenny Z. Lin, Raymond M.K. Wong, 2019, "Does availability of audit partners affect audit quality? Evidence from China", Journal of Accounting, Auditing & Finance. (forthcoming).
Raymond M.K. Wong, Michael Firth, Agnes W.Y. LO, 2018, "The impact of litigation risk on the association between audit quality and auditor size: Evidence from China", Journal of International Financial Management & Accounting, Vol 29, pp. 280-311.
Agnes Lo and Raymond Wong, 2016, “Silence is golden? Evidence from disclosing related-party transactions in China”, Journal of Accounting and Public Policy 35(5): 540-564.
KH Chan, Agnes Lo, and Phyllis Mo, 2015, “An empirical analysis of the changes in tax audit focus on international transfer pricing”, Journal of International Accounting, Auditing & Taxation 24: 94-104.
Raymond Wong, Agnes Lo, and Michael Firth, 2015, “Managing discretionary accruals and book-tax differences in anticipation of tax rate increases: Evidence from China”, Journal of International Financial Management & Accounting 26 (2): 188-222.
Raymond Wong, J.B. Kim, and Agnes Lo, 2014, “Are related-party sales value-adding or value-destroying? Evidence from China”, Journal of International Financial Management & Accounting 26 (1): 1-38.
Agnes Lo and Raymond Wong, 2011, “An empirical study of vlountary transfer pricing disclosures in China”, Journal of Accounting and Public Policy 30 (6): 607-628.
Agnes Lo, Raymond Wong, and Michael Firth, 2010, “Tax, financial reporting, and tunneling incentives for income shifting: An empirical analysis of the transfer pricing behavior of Chinese-listed companies”, The Journal of the American Taxation Association (Fall) 1-26.
Agnes Lo, Raymond Wong, and Michael Firth, 2010, “Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions”, Journal of Corporate Finance 16: 225-235.
Agnes Lo and Raymond Wong, 2007, “Tax compliance and audit adjustment – An investigation of the transfer pricing methodologies”, International Tax Journal (Sep): 69 -81. Agnes Lo and Raymond Wong, 2007, “Tax compliance and audit adjustment – An investigation of the transfer pricing methodologies”, International Tax Journal (Sep): 69 -81.
KH Chan, Agnes Lo, and Phyllis Mo, 2006, “Managerial autonomy and tax compliance: An empirical study on international transfer pricing”, The Journal of the American Taxation Association 28: 1-22.
Research Monograph
KH Chan and Agnes Lo, 2005, International Transfer Pricing in China: Post WTO.  Sweet and Maxwell.