Tanya Tang
Associate Professor
Goodman School of Business
Brock University
Canada
Biography
Dr. Tang obtained her PhD degree from the Australian National University and master degree from University of New South Wales. She holds CPA designations from Canada and Australia. Before joining Brock University, she was on the faculty at the University of British Columbia (Okanagan) and a visiting researcher at the University of Washington in Seattle. Prior to pursuing an academic career, she was a senior tax consultant for two multinational companies in Hong Kong. She also worked for more than 10 years at the Bureau of Finance, Local Taxation Administration, and Tax Audit Bureau in China where she was a division supervisor and took a leadership role in auditing complex tax evasion cases.
Research Interest
Dr. Tang's research areas include book-tax difference theory, earnings management, tax avoidance, corporate governance, and market valuation of accounting information. She is particularly interested in exploring how the setting of accounting standards and tax laws in different countries affects managers? reporting strategies, how investors/regulators can detect management opportunism, and the role government plays in curbing management misbehavior.
Publications
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TANG, T. and Firth, M. . Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China, The International Journal of Accounting. Volume 46, Number 2, 2011.
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TANG, T. and Firth, M.. Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences, The International Journal of Accounting. Volume 47, Number 3, 2012.
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Shevlin, T., TANG, T. and Wilson , R.. Domestic Income Shifting by Chinese Listed Firms, The Journal of the American Taxation Association. Volume 34, Number 1, 2012.
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TANG, T.. Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis, European Accounting Review. Volume 24, Number 3, 2015.
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TANG, T.. Privatization, Tunneling, and Tax Avoidance in Chinese SOEs, Asian Review of Accounting. Volume 24, Number 3, 2016.
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TANG, T., Mo, P. and Chan, K.. Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts, The Accounting Review. Forthcoming.
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Chan, K. H. , Mo, P. and TANG, T.. Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective, Journal of International Accounting Research. Forthcoming.
