Richard S. Simmons

Lingnan University · Department of Accountancy

The recent 40th anniversary celebrations of City University of Macau made it clear that the present is a crucial point at which to recapture the past of our university, while it can still be retrieved. This workshop provided a launching pad from which to do so. It focused primarily on the first thirty years of City University of Macau, especially i...

This article critically analyses the background to China’s carbon market reforms and assesses the country’s current progress in introducing cap-and-trade systems for carbon credits, participating in the Clean Development Mechanism provided for in the Kyoto Protocol, and promoting a voluntary carbon market. The article then considers the potential f...

This study investigates the relationships among Machiavellianism, attitudes towards the perceived importance of corporate ethics and social responsibility (CESR), referred to here as PRESOR attitudes, and certain attitudes toward environmental responsibility, i.e., (1) support for corporate environmental accountability and (2) environmentally motiv...

This article critically analyses the background to China's carbon market reforms and assesses the country's current progress in introducing cap-and-trade systems for carbon credits, participating in the clean development mechanism provided for in the Kyoto Protocol, and promoting a voluntary carbon market. The article explains how China, using a co...

Purpose The study aims to examine whether city-level investment climate, local government effectiveness and corporate income tax rates influence the spatial distribution of foreign direct investment (FDI) across cities in China. Design/methodology/approach The study uses regression analysis using city-level data sets. Findings The study finds...

Purpose – The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’ level of belief in the importance of corporate ethics and socia...

This study examines the effect of a business ethics course on undergraduates’ attitudes toward the importance of corporate ethics and social responsibility, as measured by the PRESOR scale. It employs a survey approach, adopting a pretest/posttest methodology in the data collection. A total of 132 under-graduate students were surveyed over a period...

Purpose – The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China. Design/methodology/approach – The study is based on a field survey of practicing public accountants. Findings – As hypothesized, certain dimensions of ethical culture had highly significan...

Purpose – The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to participate in aggressive tax avoidance schemes of corp...

It has long been recognised that the corporate tax suffers from several inherent deficiencies. However, in recent years, the transformation and integration of the world economy have exacerbated and highlighted these weaknesses, placing a question mark over the future of the tax. Through an examination of the problems besetting the tax today, a crit...

Recent reductions in institutional barriers to international investment have meant that the existence of international corporate tax differentials is now one of the most significant remaining causes of distortion to the optimum global allocation of resources, and hence to international trade. In the debate as to how to reduce such distortion, two m...

The question of whether a country’s corporate tax regime has a significant influence on the level of foreign direct investment (FDI) into that country is an important consideration in the design of national tax policy. This is especially relevant today in view of the recent increase in the global mobility of capital and subsequent increase in the i...

Recent reductions in barriers to the international flow of capital have meant that taxation of corporate profits may be more influential than before in investment location decisions. This article investigates the importance of corporate taxation in such decisions in this new global environment. It also investigates the comparative importance of the...

The question of whether a country’s corporate tax regime has a significant influence on the level of foreign direct investment into that country is an important consideration in the design of national tax policy. This is especially true today in view of the recent increase in the global mobility of capital and subsequent increase in the importance...