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

 

 

 
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	 - [Accueil](https://neoma-bs.fr/)
- HSIEH Chih-Chieh
 
  

 

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

 Professeur assistant

  

 <chris.hsieh@neoma-bs.fr> 

 

 

 

 - À propos
 - Publications académiques
 
  

 

    [Comptabilité, Contrôle &amp; Affaires Juridiques](https://neoma-bs.fr/departements/comptabilite-controle-affaires-juridiques) 

    PhD / Doctorat international, Comptabilité 

 

Chih-Chieh Chris Hsieh est Professeur Assistant en Comptabilité, Contrôle et Affaires Juridiques la NEOMA Business School. Il a obtenu son Doctorat à l'école de Comptabilité et de Finance de l'Université Polytechnique de Hong Kong (HK PolyU) en 2019. Avant de rejoindre la NEOMA Business School, le Dr. Hsieh était chercheur postdoctoral à la HK PolyU. Le Dr. Hsieh a un large intérêt de recherche dans la Comptabilité et la Finance. Ses sujets de recherche comprennent l'évasion fiscale, la qualité des bénéfices, la gouvernance d'entreprise, la finance d'entreprise, les médias et la responsabilité sociale des entreprises. Chris enseigne actuellement la Comptabilité de gestion. Il a enseigné la comptabilité de gestion et la comptabilité financière au niveau du premier cycle universitaire.

 

 ###  Domaines de recherche 



- Politique fiscale des entreprises
- Réforme fiscale
- Réglementation transfrontalière
- Qualité de l'information financière
- Divulgation d'entreprise
 
  

 

##   Récentes contributions académiques  

 CHENG, C. S. A., C.-C. HSIEH, K. Z. LIN, "VAT Adoption and Corporate Income Tax Avoidance", *Journal of the American Taxation Association*, Printemps 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*, Juillet 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*, Novembre 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*, Printemps 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*, Juillet 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*, Novembre 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" dans *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" dans *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" dans *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" dans *27th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management*, 2019, Taïwan, Province De Chine 

 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" dans *International Conference in Accounting, Finance, Economics and Law*, 2019, Taïwan, Province De Chine 

 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" dans *27th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management*, 2019, Taïwan, Province De Chine 

 

 

 

##   Contributions dans une conférence  

 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" dans *National Tsing Hua University*, 2020, Hsinchu City, Taïwan, Province De Chine