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| 1 | A Political–economic Analysis of Auditor Reporting and Auditor Switches显示文摘 | K. Hung Chan Kenny Z. Lin Phyllis Lai-lan Mo | 2006 | Review of Accounting Studies2006，，1： | 3 |
| 2 | Enhancing the competitiveness and sustainability of social enterprises in Hong Kong: A three-dimensional analysis显示文摘Running a social enterprise(SE) is more difficult than running a small or medium-sized enterprise because SEs have to achieve both economic sustainability as business enterprises and their social mission for the benefit of society.After a few years of operation, many SEs fail or struggle for survival. In this study, we examine some of the factors that affect an SE’s profitability, financial management, and business planning and management. Based on in-depth interviews with 22 social enterprises in Hong Kong, we find that SEs with the dual investment objectives of social mission and financial return are more sustainable and competitive than SEs with social impact as their sole objective. Furthermore, SEs managed by non-owner managers have better financial planning and performance than those managed by owner managers. In addition, SEs with an oversight/advisory committee are more competitive and have better management practices than those without such a committee. Our findings have policy implications for government, SEs, funding bodies, and non-profit organizations to enhance and promote the development of the social enterprise sector. | Sidney Leung Phyllis Mo Howard Ling Yanto Chandra So Sum Ho | 2019 | China Journal of Accounting Research2019，，2： | 1 |
| 3 | Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy显示文摘 | K. Hung Chan Kenny Z. Lin Phyllis L.L. Mo | 2010 | Journal of Accounting and Economics2010，，1： | 1 |
| 4 | A Political–economic Analysis of Auditor Reporting and Auditor Switches显示文摘 | K. Hung Chan Kenny Z. Lin Phyllis Lai-lan Mo | 2006 | Review of Accounting Studies2006，，1： | 1 |
| 5 | A Political–economic Analysis of Auditor Reporting and Auditor Switches显示文摘 | K. Hung Chan Kenny Z. Lin Phyllis Lai-lan Mo | | 0，，： | 1 |
| 6 | Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China显示文摘 | Michael Firth Phyllis L. L. Mo Raymond M. K. Wong | 2005 | Journal of Business Ethics2005，，4： | 1 |
| 7 | Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China显示文摘 | Michael Firth Phyllis L. L. Mo Raymond M. K. Wong | 2005 | Journal of Business Ethics2005，，4： | 1 |
| 8 | A Political–economic Analysis of Auditor Reporting and Auditor Switches显示文摘 | K. Hung Chan Kenny Z. Lin Phyllis Lai-lan Mo | 2006 | Review of Accounting Studies2006，，1： | 1 |
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