LO Wai-yee, Agnes 羅慧儀
Associate Director of Undergraduate Business Programmes
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:
Rui Zhang, Raymond M.K. Wong, Agnes W. Y. Lo, Gaoliang Tian, 2022, “Can Mandatory Dual Audit Reduce the Cost of Equity? Evidence from China”, Accounting and Business Research, Vol. 52, Issue 3, pp. 291-320.
Agnes W.Y. Lo, Kenny Lin, and Raymond Wong, 2022, “Does Availability of Audit Partners Affect Audit Quality? Evidence from China”, Journal of Accounting, Auditing & Finance, Vol. 37, Iss 2, pp. 407-439.
Rui Zhang, Raymond M.K. Wong, Agnes W. Y. Lo, Gaoliang Tian , 2021, “Can Mandatory Dual Audit Reduce the Cost of Equity? Evidence from China”, Accounting and Business Research (forthcoming).
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.