Dr. WONG Man Kong 黄敏刚博士 Department of Accountancy
Associate Professor

Address
13-238, Lau Ming Wai Academic Building, City University of Hong Kong

Phone
+852 34428544

Fax
+852 34420349

Email
ac.raymond@cityu.edu.hk



Research Areas Auditing in China
Ethical Issues in Auditing
Financial Statement Frauds
Corporate Governance
Earnings Management Research


Qualifications Executive Program - PCMPCL (Harvard Business School)
PhD - Accounting (The Hong Kong Polytechnic University)
BA (Hons) - Accountancy (The Hong Kong Polytechnic University)


Professional Qualifications QualificationCertifying Organization
FCPA (Aust.) CPA (Australia)
FCCA The Association of Chartered Certified Accountants


Teaching Areas Financial Accounting; Auditing; Taxation



Publications Journal Publications and Reviews ZHANG, Rui; WONG, Raymond M. K.; LO, Agnes W. Y.; TIAN, Gaoliang / Can mandatory dual audit reduce the cost of equity? Evidence from China. April 2021; In: Accounting and Business Research.

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

Lo, Agnes W.Y.; Lin, Kenny Z.; Wong, Raymond M. K. / Does Availability of Audit Partners Affect Audit Quality? Evidence from China. December 2019; In: Journal of Accounting, Auditing and Finance.

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 and 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 and 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 Dak-Adzaklo, Cephas Simon Peter; Wong, Raymond Man Kong / Corporate governance reforms, societal trust and corporate financial policies. August 2021; 105th Annual Meeting of the American Accounting Association (AAA 2021) , 02/08/2021 - 05/08/2021, , 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



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