![](https://neoma-bs.com/sites/default/files/uploaded_images/profs-neoma_0.png)# HSIEH Chih-Chieh

 

 

 
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- HSIEH Chih-Chieh
 
  

 

    ![](/sites/default/files/styles/large/public/uploaded_images/photos_academ/33675-hsieh-chih-chieh.jpg?itok=rfMYJUwr)HSIEH Chih-Chieh

 Assistant Professor

  

 <chris.hsieh@neoma-bs.fr> 

 

 

 

 - About
 - Academic publications
 
  

 

    [Accounting, Control &amp; Legal Affairs](https://neoma-bs.com/departements/accounting-control-legal-affairs) 

    PhD / Doctorat international, Accounting 

 

Chih-Chieh Chris Hsieh is an Assistant Professor of Accounting, Control and Legal Affairs at NEOMA Business School. He received his Ph.D. degree from the School of Accounting and Finance at the Hong Kong Polytechnic University (HK PolyU) in 2019. Before joining NEOMA Business School, Dr. Hsieh was a Postdoctoral Fellow at the HK PolyU. Dr. Hsieh has a broad research interest in accounting and finance. His research topics include tax avoidance, earnings quality, corporate governance, corporate finance, media, and corporate social responsibility. Chris currently teaches Management Accounting. His teaching experience includes Management and Financial accounting at the undergraduate level.

 

 ###  Areas of research 



- Corporate Tax Policy
- Tax Reform
- Cross-border Regulation
- Financial Reporting Quality
- Corporate Disclosure
 
  

 

##   Recent academic contributions  

 CHENG, C. S. A., C.-C. HSIEH, K. Z. LIN, "VAT Adoption and Corporate Income Tax Avoidance", *Journal of the American Taxation Association*, Spring 2024, vol. 46, no. 1, pp. 1-28  DOI : [ 10.2308/JATA-2020-046 ](https://dx.doi.org/10.2308/JATA-2020-046)

  

 

 YU, M., C.-C. HSIEH, A. TSANG, "Cross‐border regulatory cooperation and corporate tax avoidance", *Journal of Corporate Accounting &amp; Finance*, July 2024, vol. 35, no. 3, pp. 157-179  DOI : [ 10.1002/jcaf.22702 ](https://dx.doi.org/10.1002/jcaf.22702)

  

 

 CHEN, X., C.-C. HSIEH, A. TSANG, Y. XIANG, "Cross-Border Enforcement of Securities Laws and Dividend Payouts", *British Accounting Review*, November 2022, vol. 54, no. 6  DOI : [ 10.1016/j.bar.2022.101117 ](https://dx.doi.org/10.1016/j.bar.2022.101117)

  

 

 

 

 

##   Publications  

 CHENG, C. S. A., C.-C. HSIEH, K. Z. LIN, "VAT Adoption and Corporate Income Tax Avoidance", *Journal of the American Taxation Association*, Spring 2024, vol. 46, no. 1, pp. 1-28  DOI : [ 10.2308/JATA-2020-046 ](https://dx.doi.org/10.2308/JATA-2020-046)

  

 

 YU, M., C.-C. HSIEH, A. TSANG, "Cross‐border regulatory cooperation and corporate tax avoidance", *Journal of Corporate Accounting &amp; Finance*, July 2024, vol. 35, no. 3, pp. 157-179  DOI : [ 10.1002/jcaf.22702 ](https://dx.doi.org/10.1002/jcaf.22702)

  

 

 CHEN, X., C.-C. HSIEH, A. TSANG, Y. XIANG, "Cross-Border Enforcement of Securities Laws and Dividend Payouts", *British Accounting Review*, November 2022, vol. 54, no. 6  DOI : [ 10.1016/j.bar.2022.101117 ](https://dx.doi.org/10.1016/j.bar.2022.101117)

  

 

 

 

 

##   Conferences  

 HSIEH, C. -C., C. S. A. CHENG, K. Z. LIN, "Can compliance spillover across taxes? Evidence from the self-enforcement effect of VAT on income tax avoidance" in *51st Annual IEEE/IFIP International Conference on Dependable Systems and Networks(DSN) - National Taiwan University*, 2021 

 HSIEH, C. -C., C. S. A. CHENG, Q. WU, "Does Exchange of Information Deter Tax Avoidance: Evidence from Convention of Double Taxation Taxes on Income" in *2020 IAS webinar series*, 2020 

 HSIEH, C. -C., C. S. A. CHENG, X. LI, "Effect of Audit Firm Membership in Alliances, Associations and Networks on Tax Avoidance – International Evidence" in *2019 Journal of Accounting, Auditing and Finance*, 2019 

 HSIEH, C. -C., C. S. A. CHENG, X. LI, "Effect of Audit Firm Membership in Alliances, Associations and Networks on Tax Avoidance – International Evidence" in *27th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management*, 2019, Taiwan, Province Of China 

 HSIEH, C. -C., C. S. A. CHENG, K. Z. LIN, "Can compliance spillover across taxes? Evidence from the self-enforcement effect of VAT on income tax avoidance" in *International Conference in Accounting, Finance, Economics and Law*, 2019, Taiwan, Province Of China 

 HSIEH, C. -C., C. S. A. CHENG, K. Z. LIN, "Can compliance spillover across taxes? Evidence from the self-enforcement effect of VAT on income tax avoidance" in *27th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management*, 2019, Taiwan, Province Of China 

 

 

 

##   Conference contributions  

 HSIEH, C. -C., C. S. A. CHENG, K. Z. LIN, "Can compliance spillover across taxes? Evidence from the self-enforcement effect of VAT on income tax avoidance" in *National Tsing Hua University*, 2020, Hsinchu City, Taiwan, Province Of China