Phyllis Lai Lan Mo

Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts

Tanya Y. H. Tang, Phyllis Lai Lan Mo, K. Hung Chan · The Accounting Review · 2016 · 169 citations

Optimal Taxation, Fiscal Issue, Corporate Tax +23

Government ownership, corporate governance and tax aggressiveness: evidence from China

Kalok Chan, Phyllis Lai Lan Mo, Amy Y. Zhou · Accounting and Finance · 2013 · 154 citations

Corporate Tax, Law, Tax Incentive +17

Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

K. Hung Chan, Kenny Z. Lin, Phyllis Lai Lan Mo · Journal of Accounting and Economics · 2010 · 143 citations

Economics, Tax Compliance, Optimal Taxation +11

Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China

Michael Firth, Phyllis Lai Lan Mo, Raymond M. K. Wong · Journal of Business Ethics · 2005 · 115 citations

Fraud Detection, Auditing, Auditor Sanctions +13

Determinants and implications of long audit reporting lags: evidence from China

K. Hung Chan, Vivian Wei Luo, Phyllis Lai Lan Mo · Accounting and Business Research · 2015 · 103 citations

Auditing, Continuous Auditing, Audit Reporting Lags +12