Travis Chow
Dr. Travis CHOW
Accounting and Law
Assistant Professor

3917 4216

KK 1234

Academic & Professional Qualification
  • PhD in Accounting, University of Waterloo, Canada
  • MSc in Statistics, University of Toronto, Canada
  • MA in Economics, University of Toronto, Canada
  • BA (First Class Honors), University of Alberta, Canada
Biography

Dr. Travis Chow’s research focuses on how taxes affect corporate decision making. His works have been published in Contemporary Accounting Research. He has taught taxation and financial accounting at the undergraduate level and empirical tax research seminar for PhD students​ at Singapore Management University. Born and raised in Hong Kong, Travis pursued further studies in Canada and received his PhD in accounting from the University of Waterloo. Prior to his doctoral studies, he worked as an economic analyst in Toronto.

Teaching

Travis currently teaches Management Control. His teaching experience includes taxation and financial accounting at the undergraduate level and empirical tax research at the doctoral level.

Research Interest
  • Taxes and corporate decision making.
Selected Publications
  • Jiang Cheng, Travis Chow, Tzu-Ting Lin, and Jeffrey Ng (2022), “The Effect of Accounting for Income Tax Uncertainty on Tax‐Deductible Loss Accruals for Private Insurers.” Journal of Risk and Insurance, 89 (2), 505–544.
  • Travis Chow, Sterling Huang, Kenneth J. Klassen, and Jeffrey Ng (2022), “The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations.” Management Science, 68 (2), 1404–1425.
  • Xia Chen, Qiang Cheng, Travis Chow, and Yanju Liu (2021), “Corporate In‐house Tax Departments.” Contemporary Accounting Research, 38 (1), 443–482.
  • Travis Chow, Ken Klassen, and Yanju Liu (2016), “Targets’ Tax Shelter Participation and Takeover Premiums.” Contemporary Accounting Research, 33 (4), 1440–1472. Presented at 29th CAR Conference.
Awards and Honours
  • FARS Excellence in Reviewing Award, 2016, American Accounting Association.
  • PI, Singapore Ministry of Education Tier 1 Research Grant, 2016-2018
  • PI, Singapore Ministry of Education Tier 1 Research Grant, 2015-2017
  • AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, Lake Tahoe, 2012
Service to the University/ Community
  • Discussants for ATA Midyear Meeting, Oxford Tax Academic Symposium, EIASM Conference on Research in Taxation, SMU Accounting Symposium, Xiamen University Accounting Symposium, AAA Annual Meeting, CAAA Annual Conferences, LBS Trans-Atlantic Doctoral Conference.
  • Ad hoc reviewer for journals: Contemporary Accounting Research, CAR Conference, European Accounting Review, International Journal of Accounting, Journal of Contemporary Accounting and Economics, Review of Accounting Studies, The Accounting Review, Journal of International Accounting Research, etc.
  • Ad hoc reviewer for conferences: ATA Mid-year Meetings, FARS Mid-year Meetings, AAA Annual Meetings (ATA), CAAA Annual Conferences, and SMU Accounting Symposium, etc.
Recent Publications
The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

This study examines the effects of jurisdictions’ corporate taxes and other policies on firms’ headquarters (HQ) location decisions. Using changes in state corporate income tax rates across time and states as the setting, we find that a one-percentage-point increase in the HQ state corporate income tax rate increases the likelihood of firms relocating their HQ out of the state by 16.8%, and an equivalent decrease in the HQ state rate decreases the likelihood of HQ relocations by 9.1%. Exploiting the unique tax policy features within the state apportionment system lends strong support to the interpretation that taxation drives this effect. Our analyses also demonstrate that state income tax features affect the destination of the HQ move. We contribute to the literature on corporate decision making by showing how state income taxation affects a real corporate decision that has significant economic consequences for the company and the state.

Dive Deep and Touch the Bedrock of Business – Dr. Ka Chung Travis Chow

I am thrilled to be back and am looking forward to the opportunities to contribute to the HKU community in a variety of meaningful ways, including knowledge creation and talent grooming.

Dive Deep and Touch the Bedrock of Business – Dr. Ka Chung Travis Chow

Accumulating years of research and teaching experiences in Canada and Singapore, Dr. Chow believes that it is the time for him to return and contribute to the city that raises him. Joining us in July 2020, Dr. Chow is an Assistant Professor in Accounting.