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Full-Text Articles in Accounting
The Social Capital-Control Nexus: Lessons From Implementation Of Accounting Control Systems In Two Chinese Organizations, Gary Pan
Research Collection School Of Accountancy
One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between social capital and the formal as well as informal controls. Also, the moderating impact of social capital attributes …
What Types Of Publicly Listed Firms Evade Taxes? Evidence From China, Travis K. Chow, Bin Ke, Hongqi Yuan, Yao Zhang
What Types Of Publicly Listed Firms Evade Taxes? Evidence From China, Travis K. Chow, Bin Ke, Hongqi Yuan, Yao Zhang
Research Collection School Of Accountancy
Using the mandatory disclosure of detected corporate tax evasion cases in China, we examine the types of publicly listed firms that evade taxes. We use a bivariate probit model to account for the partial observability of tax evasion. Our regression results are different from those using the reduced form probit model that ignores the partial observability of tax evasion. Our results are also different from those of prior research on the determinants of corporate tax avoidance using the effective tax rate (ETR) as a proxy for tax avoidance, suggesting that ETR may not be a good proxy for aggressive tax …
Chinese Outbound Travel: Understanding The Socioeconomic Drivers, Songshan (Sam) Huang, Xiang Wei
Chinese Outbound Travel: Understanding The Socioeconomic Drivers, Songshan (Sam) Huang, Xiang Wei
Research outputs 2014 to 2021
This study used a national sample (N = 36,490) of Chinese urban residents to examine the relationship between outbound travel intention and some key demographic, economic, and geographic variables. Findings indicate that education, income, and paid vacation days significantly predicted outbound travel intention. Compared to residents in Tier-4 cities in China, those in Tier-1, -2, and -3 cities had higher probability of choosing outbound travel by 13.1%, 30.9%, and 15.3%, respectively. This study draws meaningful connections between Chinese outbound tourism and the social and economic realities in China and offers an alternative approach to understanding Chinese outbound tourism.
How Does Destination Social Responsibility Contribute To Environmentally Responsible Behaviour? A Destination Resident Perspective, Lujun Su, Songshan (Sam) Huang, Joanna Pearce
How Does Destination Social Responsibility Contribute To Environmentally Responsible Behaviour? A Destination Resident Perspective, Lujun Su, Songshan (Sam) Huang, Joanna Pearce
Research outputs 2014 to 2021
Based on stakeholder theory and social exchange theory, this study developed an integrated model to demonstrate that destination social responsibility (DSR) influences tourism impacts (both positive and negative impacts), overall community satisfaction, and both directly and indirectly influences resident environmentally responsible behaviour (ERB). The model was examined using a sample of 453 residents living on the Gulangyu Island, a famous island tourism destination of Xiamen, China. Results show that DSR enhances residents’ perception of positive tourism impacts, improves overall community satisfaction and contributes to resident ERB. However, the effect of DSR on negative tourism impacts was not significant. Thus, positive …