Man Hung Alvin Cheng
Professor
Business School
The University of Nottingham Ningbo, China
China
Biography
Before joining the University of Nottingham Ningbo China, Alvin has worked for about 10 years at the University of Waikato and 3 years at the Unitec Institute of Technology in New Zealand. He is a Chartered Accountant and holds a doctorate degree in Accounting with working experience in a Chartered Accountancy firm. Alvin’s research interests are in capital gains taxation, international accounting, internet financial reporting, international taxation and accounting education. His publications include journal articles in the Asian Review of Accounting, New Zealand Journal of Taxation Law and Policy and the Social and Management Research Journal.
Research Interest
Law and Policy and the Social and Management Capital gains taxation Corporate failure and financial distress International accounting Internet financial reporting International taxation Accounting education
Publications
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Yong, S., & Cheng, A. (2011). The Inland Revenue's Taxpayer Charter and the Small Business Community. New Zealand Journal of Taxation Law and Policy, 17 (3), 245-266.
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Cheng, A., & Yong, S. E. (2011). Explorations of Structure and Choice in Taxing Capital Gains in New Zealand: Tax Practitioners' Perspectives. The Social and Management Research Journal. 8 (1). ISSN 1675-7017.
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Cassidy J., Cheng, A., & Yong, S. (in press, accepted for publication 2014). Is a Capital Gains Tax the Answer to New Zealand’s Tax Alchemy. The New Zealand Business Law Quarterly.
