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Select Publications

Journal articles

Duong HK; Kang H; Salter SB, 2022, 'The joint effect of internal and external governance on earnings management and firm performance', Journal of Corporate Accounting and Finance, 33, pp. 68 - 90,

Liao L; Kang H; Morris RD, 2021, 'The value relevance of fair value and historical cost measurements during the financial crisis', Accounting and Finance, 61, pp. 2069 - 2107,

Liao L; Yao D; Kang H; Morris RD, 2020, 'The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy', Pacific Basin Finance Journal, 59,

Thielemann F; Dinh T; Kang H, 2019, 'Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G', SCHMALENBACH BUSINESS REVIEW, 71, pp. 169 - 203,

Kang H; Gray SJ, 2019, 'Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals', British Accounting Review, 51, pp. 259 - 276,

Saha A; Morris RD; Kang H, 2019, 'Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements', Abacus, 55, pp. 205 - 236,

Dinh T; Kang H; Morris RD; Schultze W, 2018, 'Evolution of intangible asset accounting: Evidence from Australia', Journal of International Financial Management and Accounting, 29, pp. 247 - 279,

Duong HK; Kang H; Salter SB, 2016, 'National Culture and Corporate Governance', Journal of International Accounting Research, 15, pp. 67 - 96,

Morris RD; Kang H; Jie J, 2016, 'The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis', Journal of Contemporary Accounting and Economics, 12, pp. 176 - 190,

Dinh T; Kang H; Schultze W, 2016, 'Capitalizing Research & Development: Signaling or Earnings Management?', European Accounting Review, 25, pp. 373 - 401,

Kang H; Gray SJ, 2013, 'Segment reporting practices in Australia: Has IRFS 8 made a difference?', Australian Accounting Review, 23, pp. 232 - 243,

Kang H; Leung S; Gray SJ; Morris RD, 2013, 'Corporate governance and earnings management: An Australian perspective', Corporate Ownership and Control, 10, pp. 95 - 113,

Kang HH; Liao L; Morris RD, 2013, 'Information asymmetry of fair value accounting during the financial crisis', Journal of Contemporary Accounting & Economics, 9, pp. 221 - 236,

Kang HH; Gray SJ, 2011, 'Reply to the discussion of "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies"', International Journal of Accounting, 46, pp. 428 - 430,

Kang HH; Gray SJ, 2011, 'Reporting Intangible Assets: Voluntary Disclosure Practices of Top Emerging Market Companies', The International Journal of Accounting Education and Research, 43, pp. 402 - 423,

Kang HH; Gray SJ, 2011, 'The Content of Voluntary Intangible Asset Disclosures: evidence from Emerging Market Companies', Journal of International Accounting Research, 10, pp. 109 - 126,

Kang HH; Gray SJ, 2009, 'Corporate Voluntary Disclosure Practices: A Review of Content Analysis Research', Indian Accounting Review, 13, pp. 19 - 38

Simnett R; Kang HH; Roebuck PJ; Cheng MM, 2009, 'The Employment Landscape for Accounting Graduates and Work Experience Relevance.', Australian Accounting Review, 19, pp. 342 - 351,

Kang HH, 2008, 'Global Dimensions of Corporate Governance, Paperback Edition, Yadong Luo. Blackwell Publishing, Malden, MA, USA (2007), (Oxford, UK, Carlton, Australia, xvi+ 276 pages, £25.99, €34.50, US $44.95), ISBN-13: 978-1-4051-3707-2', The International Journal of Accounting, 43, pp. 88 - 96,

Kang HH; Cheng MM; Gray SJ, 2007, 'Corporate governance and board composition: Diversity and independence of Australian boards', Corporate Governance - An International Review, 15, pp. 194 - 207,

Kang HH; Bradley GW, 2002, 'Measuring the performance of IT services: an assessment of SERVQUAL', International Journal of Accounting Information Systems, 3, pp. 151 - 164,

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