Kam Wah Lai

Chu Hai College of Higher Education

80 Castle Peak Road

Castle Peak Bay

Tuen Mun

Hong Kong

SCHOLARLY PAPERS

14

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SSRN CITATIONS
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7

CROSSREF CITATIONS

7

Scholarly Papers (14)

1.

The Sarbanes-Oxley Act and Auditor Independence: Preliminary Evidence from Audit Opinion and Discretionary Accruals

Number of pages: 29 Posted: 28 Aug 2003
Kam Wah Lai
Chu Hai College of Higher Education
Downloads 2,591 (6,752)
Citation 8

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Sarbanes-Oxley Act, auditor independence, modified opinion, discretionary accruals, non-audit services

2.

Does Audit Quality Matter More for Firms with High Investment Opportunities?

Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009
Number of pages: 19 Posted: 24 May 2002 Last Revised: 19 Jan 2011
Kam Wah Lai
Chu Hai College of Higher Education
Downloads 1,272 (20,723)
Citation 3

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Investment opportunities, audit quality, discretionary accruals, bonding device

3.

Insider Entrenchment, Board Leadership Structure and Informativeness of Earnings

Number of pages: 35 Posted: 26 Mar 2002
Ferdinand A. Gul and Kam Wah Lai
Monash University Sunway Campus and Chu Hai College of Higher Education
Downloads 786 (41,233)
Citation 17

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insider entrenchment, non-CEO duality, earnings informativeness, interest-alignment, insider shareholding

4.

Separation of Tax Service from Audit Service, Going-Concern Opinions and Discretionary Accruals

Journal of Corporate Accounting and Finance (Forthcoming)
Posted: 15 Dec 2021
Kam Wah Lai
Chu Hai College of Higher Education

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Joint provision, auditor-provided tax service, going-concern opinions, discretionary accruals

5.

Do Failed Auditors Receive Lower Audit Fees from Continuing Engagements?

Review of Quantitative Finance and Accounting (Forthcoming)
Posted: 25 Sep 2020
Kam Wah Lai and Ferdinand A Gul
Chu Hai College of Higher Education and Deakin University

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Audit fees, audit failure, continuing engagements, auditor reputation, clean opinions

6.

Audit Report Lag, Audit Fees, and Audit Quality Following an Audit Firm Merger: Evidence from Hong Kong

Journal of International Accounting, Auditing and Taxation, Available online 14 August 2019, 100271, Forthcoming
Posted: 14 Sep 2019
Kam Wah Lai
Chu Hai College of Higher Education

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Audit report lag, audit firm merger, industry specialist, audit fees, audit quality, Hong Kong

7.

The Cost of Debt When All-Equity Firms Raise Finance: The Role of Investment Opportunities, Audit Quality and Debt Maturity

Journal of Banking and Finance, Forthcoming
Posted: 26 Apr 2011
Kam Wah Lai
Chu Hai College of Higher Education

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Interest expense, investment opportunities, Big 4 auditors, short-term debt

8.

The Relation between Auditor-Provided Tax Service Fees and Audit Fees after the Sarbanes-Oxley Act: From the Perspective of Cross-Selling of Services

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 13 Jan 2011 Last Revised: 10 Sep 2014
Robert Halperin and Kam Wah Lai
University of Illinois at Urbana-Champaign and Chu Hai College of Higher Education

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Tax service, audit fees, cross-selling of services, Sarbanes-Oxley Act

9.

Reduction of Non-Audit Fees and Earnings Management

Posted: 02 Mar 2007
Kam Wah Lai
Chu Hai College of Higher Education

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Sarbanes-Oxley Act, non-audit services, discretionary accruals, auditor independence

10.

Audit Report Lag, Audit Partner Rotation and Audit Firm Rotation: Evidence from Australia

Posted: 22 Aug 2005
Kam Wah Lai and Leo C. Cheuk
Chu Hai College of Higher Education and City University of Hong Kong (CityU) - Department of Accountancy

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Audit report lag, audit timeliness, audit delay, audit partner rotation, audit firm rotation

11.

Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients

International Journal of Accounting, Forthcoming
Posted: 21 Apr 2005 Last Revised: 23 Jul 2013
Kam Wah Lai
Chu Hai College of Higher Education

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Reporting conservatism, Big 4 auditors, Arthur Andersen, going-concern opinions, discretionary accruals

12.

Are Non-Audit Services Associated with Firm Value? Evidence from Financial Information System-Related Services

Accounting and Finance, Vol. 49, pp. 599-617
Posted: 11 Sep 2002 Last Revised: 23 Jan 2011
Kam Wah Lai and Gopal V. Krishnan
Chu Hai College of Higher Education and Bentley University

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Nonaudit services, Economic bond, Financial information system, Capital markets, Big 5 auditors.

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Business value of information technology; financial information systems; Non-audit services; Valuation; Productivity paradox

14.

Evidence of Opinion Shopping: An Analysis of Lateral Auditor Switches

Posted: 29 May 2000
Ferdinand A. Gul and Kam Wah Lai
Monash University Sunway Campus and Chu Hai College of Higher Education

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