Travis Chow
Prof. Travis CHOW
會計學及法學
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 and individual decision-making and has appeared in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Management Science, and the Journal of Risk and Insurance. He is a member of the Editorial Board of the Journal of the American Taxation Association. Currently, he teaches Management Control at HKU, and in the past, he has taught taxation and financial accounting at the undergraduate level, as well as an empirical tax research seminar for PhD students at Singapore Management University. Dr. Chow completed his undergraduate and graduate education in Canada after finishing high school in Hong Kong. Before pursuing 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
  • Travis Chow, Zhongwen Fan, Li Huang, Oliver Zhen Li, Simon Li (2023), “Reciprocity in Corporate Tax Compliance — Evidence from Ozone Pollution.” Journal of Accounting Research, 61 (5): 1425–1477, Lead Article.
  • Travis Chow, Jeffrey Hoopes, and Edward Maydew (2023), “Profit Shifting During Foreign Tax Holidays.” The Accounting Review, 98 (4): 115–142.
  • 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
  • Principal Investigator, Hong Kong Research Grants Council General Research Fund (17506123), 2023-2025.
  • Co-Investigator, Hong Kong Research Grants Council General Research Fund (12501322), 2022-2024.
  • FARS Excellence in Reviewing Award 2016, American Accounting Association.
  • Principal Investigator, Singapore Ministry of Education Tier 1 Research Grant, 2016-2018.
  • Principal Investigator, 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
  • Editorial Board, Journal of the American Taxation Association.
  • Discussants for MIT Asia Conference, 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.
Recent Publications
從企業搬遷總部的行為了解企業所得稅對地區性投資活動的影響

研究審視了司法管轄區中的企業所得稅和其他政策對企業作出總部選址決策的影響。透過研究美國州份中的企業所得稅隨時間和不同州份之間所產生的變化,我們發現當企業總部所在州份的企業所得稅稅率每提高一個百分點,企業把總部遷出該州的可能性會增加16.8%;反之,當企業總部所在州份的企業所得稅稅率每降低一個百分點,企業把總部搬遷的可能性則會降低 9.1%。我們的研究利用美國分攤制度中獨特的稅收政策特徵,有力地證明稅收加強上述的影響。我們的研究亦顯示,各州份所得稅的特點會影響企業總部的最終選址。透過展示州份所得稅政策如果影響企業決策,以及其對企業及國家所帶來的重大經濟後果,我們希望此研究能為企業決策方面作出貢獻。

探索商學的根源 — 周家聰博士

能夠回歸香港實在令我感到相當興奮。我會致力透過創造知識和人才培訓,為港大社群作出貢獻。

探索商學的根源 — 周家聰博士

在加拿大和新加坡兩地累聚多年研究和教學經驗,周家聰博士相信自己是時候回到香港這個成長地貢獻。他於2020年七月加入港大經管學院,成為會計學助理教授。