Select Publications

Journal articles

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, vol. 59, http://dx.doi.org/10.1016/j.pacfin.2019.101259

Liao L; Kang H; Morris RD, 2020, 'The value relevance of fair value and historical cost measurements during the financial crisis', Accounting and Finance, http://dx.doi.org/10.1111/acfi.12655

Thielemann F; Dinh T; Kang H, 2019, 'Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G', SCHMALENBACH BUSINESS REVIEW, vol. 71, pp. 169 - 203, http://dx.doi.org/10.1007/s41464-019-00074-x

Kang H; Gray SJ, 2019, 'Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals', British Accounting Review, vol. 51, pp. 259 - 276, http://dx.doi.org/10.1016/j.bar.2019.02.001

Saha A; Morris RD; Kang H, 2019, 'Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements', Abacus, vol. 55, pp. 205 - 236, http://dx.doi.org/10.1111/abac.12148

Dinh T; Kang H; Morris RD; Schultze W, 2018, 'Evolution of intangible asset accounting: Evidence from Australia', Journal of International Financial Management and Accounting, vol. 29, pp. 247 - 279, http://dx.doi.org/10.1111/jifm.12081

Duong HK; Kang H; Salter SB, 2016, 'National Culture and Corporate Governance', Journal of International Accounting Research, vol. 15, pp. 67 - 96, http://dx.doi.org/10.2308/jiar-51346

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, vol. 12, pp. 176 - 190, http://dx.doi.org/10.1016/j.jcae.2016.07.001

Dinh T; Kang H; Schultze W, 2016, 'Capitalizing Research & Development: Signaling or Earnings Management?', European Accounting Review, vol. 25, pp. 373 - 401, http://dx.doi.org/10.1080/09638180.2015.1031149

Kang H; Gray SJ, 2013, 'Segment reporting practices in Australia: Has IRFS 8 made a difference?', Australian Accounting Review, vol. 23, pp. 232 - 243, http://dx.doi.org/10.1111/j.1835-2561.2012.00173.x

Kang H; Leung S; Gray SJ; Morris RD, 2013, 'Corporate governance and earnings management: An Australian perspective', Corporate Ownership and Control, vol. 10, pp. 95 - 113, http://dx.doi.org/10.22495/cocv10i3art8

Kang HH; Liao L; Morris RD, 2013, 'Information asymmetry of fair value accounting during the financial crisis', Journal of Contemporary Accounting & Economics, vol. 9, pp. 221 - 236, http://dx.doi.org/10.1016/j.jcae.2013.10.001

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, vol. 46, pp. 428 - 430, http://dx.doi.org/10.1016/j.intacc.2011.09.009

Kang HH; Gray SJ, 2011, 'Reporting Intangible Assets: Voluntary Disclosure Practices of Top Emerging Market Companies', The International Journal of Accounting Education and Research, vol. 43, pp. 402 - 423, http://dx.doi.org/10.1016/j.intacc.2011.09.007

Kang HH; Gray SJ, 2011, 'The Content of Voluntary Intangible Asset Disclosures: evidence from Emerging Market Companies', Journal of International Accounting Research, vol. 10, pp. 109 - 126, http://dx.doi.org/10.2308/jiar.2011.10.1.109

Kang HH; Gray SJ, 2009, 'Corporate Voluntary Disclosure Practices: A Review of Content Analysis Research', Indian Accounting Review, vol. 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, vol. 19, pp. 342 - 351, http://dx.doi.org/10.1111/j.1835-2561.2009.00071.x

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, vol. 43, pp. 88 - 96, http://dx.doi.org/10.1016/j.intacc.2008.01.005

Kang HH; Cheng MM; Gray SJ, 2007, 'Corporate governance and board composition: Diversity and independence of Australian boards', Corporate Governance - An International Review, vol. 15, pp. 194 - 207, http://dx.doi.org/10.1111/j.1467.8683.2007.00554.x

Kang HH; Bradley GW, 2002, 'Measuring the performance of IT services: an assessment of SERVQUAL', International Journal of Accounting Information Systems, vol. 3, pp. 151 - 164, http://dx.doi.org/10.1016/S1467-0895(02)00031-3


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