University of Nottingham Ningbo China
Nottingham University Business School China
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Man Hung Alvin Cheng

Assistant Professor in Accounting , Nottingham University Business School China

Qualifications

PhD (University of Waikato)
MMS (Distinction), (University of Waikato)
PGDip (Distinction), (University of Waikato)
BCom (University of Auckland)
CA ANZ (Chartered Accountant)
CPA (CPA Australia)
Associate Fellow of the Higher Education Academy

Contact

  • Room 460, Trent Building 
    University of Nottingham Ningbo China
    199 Taikang East Road
    Ningbo, 315100, China  
     
  • +86 574 8818 0000 Ext. 8249
  • +86 574 8818 0125 
  • Man-Hung-Alvin.Cheng@nottingham.edu.cn
  •  

   Alvin Cheng

Biography

Alvin has been working at the University of Nottingham Ningbo China (UNNC) since 2014. Before joining the UNNC, 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 (CA) and Certified Practising Accountant (CPA). Alvin also holds a doctorate degree in Accounting with working experience in a Chartered Accountancy firm. He has strong working relationship with the international accounting professional bodies.

Alvin has over 15 years’ experience as an academic researcher. He has published in numerous journals and has reviewed papers for journals based in Asia and Australasia. He has been a visiting scholar at the University of Auckland, New Zealand. Alvin’s research interests are in capital gains taxation, corporate income tax, corporate social responsibility reporting, internet financial reporting, international taxation, value added tax, tax avoidance and tax compliance.

Teaching Summary

Postgraduate

Financial Reporting

Tax Compliance

Business Planning Taxation

Honour and Awards

2012 USU Students' Association Top 20 Lecturers Award

Research Summary

Alvin’s main research area focuses on critically analysing the taxation policy on small businesses and entrepreneurial enterprises. His other research areas include: investigating the relationship between corporate income tax and corporate social responsibility, exploring tax audit and tax compliance in business practice, analysing the general anti-tax avoidance regime, and investigating the tax challenges faced by going abroad Chinese companies that invest in the Belt and Road Initiatives countries. Alvin is a Chartered Accountant and has published in several practitioners’ journals such as The Chartered Accountants Journal and The New Zealand Business Law Quarterly.

Research Interests

Capital gains taxation

Corporate income tax

Corporate social responsibility reporting

Internet financial reporting

International taxation

Value added tax

Tax avoidance

Tax compliance

Publications

Refereed papers

  1. Cassidy, J. A., & Cheng, M. H. A. (2017). The 'Bright-line' measures: The tax implications for China. Asia Pacific Law Review, 25 (1), 17-28.
  2. Cassidy J., & Cheng, A. (2017). Reshaping the Financial Regulatory Framework in China: Improving the Individual Income Tax on Securities Trading, Journal of Chinese Tax & Policy, 6(1), 2-24.
  3. Wang, J., Cheng, A., & Hooper, K.C. (2014). Comprehensive income and CGT, New Zealand Law Journal, Vol 91.
  4. Cassidy, J., Cheng, A., & Yong, S. (2014). Is a Capital Gains Tax the Answer to New Zealand’s Tax Alchemy. The New Zealand Business Law Quarterly, 20, 40-64.
  5. 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.
  6. 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.
  7. Cheng, A., Davey, H., & Hooper, K. (2010). Tax teachers’ perceptions on taxing capital gains in New Zealand. New Zealand Journal of Taxation Law and Policy, 16(2), 217-246.
  8. Cheng, A., Hooper, K. & Davey, H. (2000). A Capital Gains Tax for New Zealand: A comparative study of the UK and Australian models. Asian Review of Accounting, 8(2), 43-49.

Professional Journals

Cheng, A., & Moriarity, S. (2014, February). Conference a hub for like minds. The Chartered Accountants Journal, 89(1), 6.

Book Chapters

Low, M., Davey, H., Ling, A., Sharma, U., Cheng, A. (2013). Accounting principles and practice for New Zealand students. Victoria, Australia: Cengage Learning Australia Pty Limited.

Conference presentations

  1. Cassidy J. & Cheng, A. (2019). A toss of a (bit)coin: The uncertain nature of the legal status of cryptocurrencies. Paper accepted for presentation at the Australasian Tax Teachers Association Conference, January 2019, Perth, Australia.
  2. Cheng A. & Gebremariam, B. T. (2018). Tax challenges for Chinese outbound investments along the One Belt One Road: A case study of Chinese outbound investments in Ethiopia. Paper accepted for presentation at the International Conference of Chinese Tax and Policy, December 2018, Nanchang, China.
  3. Cheng A., Ma, A, Thadani, D. “Health Technology Assessment (HTA): Exploring the information needs in decision-making process of adopting new health technologies”. Presented at the CHE Workshop on Health Economics, 10th November 2018, University of Nottingham Ningbo China.
  4. Cassidy J., Cheng, A., Huang, E. & Le, T. (2018). A toss of a (bit)coin: The uncertain nature of the legal status of cryptocurrencies. Paper accepted for presentation at the Asia Conference on Business and Economic Studies (ACBES), August 2018, Ho Chi Minh, Vietnam.
  5. Cassidy J., & Cheng, A. (2017) Belt and Road Intuitive (BRI): The Tax Implications in Australia, China and New Zealand. Paper accepted for presentation at the International Conference of Chinese Tax and Policy, December 2017, Yunnan, China.
  6. Cheng, A. & Gebremariam, B. T. (2017) The Role of Tax Agents in Improving Tax Compliance of Small and Medium Enterprises (SMEs) in Ethiopia: Lessons from New Zealand and China. Paper accepted for presentation at the International Conference of Chinese Tax and Policy, December 2017, Yunnan China.
  7. Seufert, J. & Cheng, A. (2017). Corporate Social Responsibility (CSR) Disclosure in China. Paper accepted for presentation at the CSEAR North-Asia Hong Kong Conference, December 2017, Hong Kong.
  8. Huang E., & Cheng, A. (2017) Will Value Added Taxation reform stop the VAT avoidance and evasion in china? Paper accepted for presentation at the International Conference of Chinese Tax and Policy, Jan 2017, Sydney.
  9. Cassidy J., & Cheng, A. (2017) Legislative responses to GST Tax avoidance in Australia and New Zealand: Lessons for China? Paper accepted for presentation at the International Conference of Chinese Tax and Policy, Jan 2017, Sydney.
  10. Cassidy, J. & Cheng M H A. (2015) Individual Income Tax Reform: Removing the obstacles to assets securitisation. Paper submitted to the International Conference of Chinese Tax and Policy, Xiamen University, Xiamen, China. December 12-13, 2015.
  11. Cheng M H A. (2015). Bridging the Gap between Taxpayers and Authorities: An Analysis of Tax Experts’ Attitudes towards the Taxation of Capital Gains. Paper accepted for presentation at the 5th Biennial Conference of the World Accounting Frontiers Series (WAFS), Macau, China. 27 - 30 May 2015.
  12. Cheng A., & Hart, C. (2013). Students' perceptions of the use of an e-workbook as a revision and learning reinforcement tool in accounting education. Auckland Region Accounting Conference 2013, Unitec, Auckland, New Zealand, November.
  13. Cheng A., & Yong, S. (2013). New Zealand and capital gains tax: A tax experts’ perspective. Auckland Region Accounting Conference 2013, Unitec, Auckland, New Zealand, November.
  14. Cassidy J., Cheng, A., & Yong, S. (2013). Is a Capital Gains Tax the Answer to New Zealand’s Tax Alchemy? 25th Annual Conference of the Australasian Tax Teachers Association, Auckland, New Zealand, January.
  15. Cheng, A., Davy, H., and Ryan, J. (2011). Identifying the Factors Affecting Tax Experts' Perceptions of the Desirability of Adopting a Comprehensive Capital Gains Tax in New Zealand. Auckland Region Accounting Conference. Auckland, New Zealand, 25 November.
  16. Cheng, A., and Yong, S. (2011). Practitioners' Views on Alternative Capital Gain Tax Structures for New Zealand. Auckland Region Accounting Conference. Auckland, New Zealand, 25 November.
  17. Cheng, A. (2010), Changing times: Should capital gains be taxed more comprehensively than at present? The 22nd Annual Conference of the Australasian Tax Teachers Association, University of New South Wales, Sydney, Australia, January.
  18. Cheng, A. (2009). Capital Gains Tax: Developing a sustainable income tax policy for acceptance in New Zealand. The 21st Annual Conference of the Australasian Tax Teachers Association, Christchurch, New Zealand, January.
  19. Cheng, A. (2008). Explorations of Structure and Choice in Taxing Capital Gains in New Zealand: A Tax Practitioners' Perspective. The 20th Annual Conference of the Australasian Tax Teachers Association, Hobart, Australia, January.
  20. Cheng, A., Davey, H. & Hooper, K. (2007). Explorations of structure and choice in taxing capital gains in New Zealand: A quantitative and qualitative inquiry. The 19th Annual Conference of the Australasian Tax Teachers Association, Brisbane, Australia, January.
  21. Cheng, A., Coy, D. & Lawrence, S. (2000). Measuring the Quality of Corporate Financial Websites: A New Zealand study. The 12th Asian-Pacific Conference on International Accounting Issues, Beijing, China, October.
  22. Cheng, A., Hooper, K. & Davey, H. (2000). Taxation of Capital Gains in New Zealand: Lessons drawn from the UK and Australian Models, AAANZ Conference, Hamilton Island, Australia, July.
  23. Cheng, A., Hooper, K. & Davey, H. (1999). Designing a Capital Gains Tax for New Zealand: Lessons drawn from the UK and Australian Models, Proceedings from the Eleventh Asian-Pacific Conference on International Accounting Issues, Melbourne.

Grants Awarded

Business School Small Research Grant 2017, 2018

IAPS Small Innovative Grant, UNNC 2017, 2018