Prof. MO Lai Lan Phyllis 巫丽兰教授 Department of Accountancy
Professor

Address
13-228, Lau Ming Wai Academic Building, City University of Hong Kong

Phone
+852 34427908

Fax
+852 34420349

Email
p.mo@cityu.edu.hk



Research Areas Auditing
Tax Compliance


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


Teaching Areas Auditing



Publications Journal Publications and Reviews 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. August 2021; In: Accounting and Business Research.

Chang, Hsihui; Fang, Junxiong; Mo, Phyllis Lai Lan / Auditor career concerns, audit fees and audit quality. July 2021; In: Asia-Pacific Journal of Accounting and Economics.

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.


Working Papers 巫丽兰; 李芝兰; 锺兆伟; 陈浩文; 徐俊杰; 李建安 / 改善香港上市公司 ESG 汇报制度的一些思考. August 2021; 香港城市大学香港持续发展研究中心意见书.

Yao, Chao; Chung, Jeffrey; Mo, Phyllis; Li, Linda / A Summary of the Discussions: Global Connectivity, Opportunities and Challenges: Hong Kong and ETCZs along the B&R - Opening Symposium, CityU CSHK PASS Workshop Series. February 2021; CSHK Working Paper Series.


Chapters, Conference Papers, Creative and Literary Works 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

李芝兰; 巫丽兰; 陈浩文; 甘翠萍 / 前言. July 2017; 突破瓶颈: 香港会计业. pp. xxiii-xxx

李芝兰; 巫丽兰; 陈浩文; 甘翠萍; 李建安 / 学生看前景. July 2017; 突破樽颈: 香港会计业. pp. 119-126

李芝兰; 巫丽兰; 陈浩文; 甘翠萍; 李建安 / 会计业界交流会观点综述. July 2017; 突破瓶颈: 香港会计业. pp. 127-132

李芝兰; 巫丽兰; 陈浩文; 甘翠萍; 胡瑞芯; 李建安 / 香港会计正处瓶颈期. July 2017; 突破瓶颈: 香港会计业. pp. 1-14


Scholarly Books, Monographs, Reports and Case Studies Mo, Phyllis Lai Lan; Chen, Ling; Hung, Jennifer Sin-yu; Chung, Jeffrey; Li, Linda Chelan / Training Pack: Vietnam. June 2021;

李芝兰; 巫丽兰; 陈浩文; 甘翠萍 / 突破瓶颈: 香港会计业. 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 / 《红楼梦》与家族企业管治. 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 李芝兰; 巫丽兰; 陈浩文; 甘翠萍; 李建安 / 港生不如外地生?. December 2016; 再思香港产业优势.

李芝兰; 巫丽兰; 陈浩文; 甘翠萍; 李建安 / 会计系学生对前景的评估. October 2016; 再思香港优势产业.

李芝兰; 巫丽兰; 陈浩文; 甘翠萍; 李建安 / 香港会计业的可持续发展: 研究成果发布暨业界交流会观点综述. October 2016; 再思香港产业优势.



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