Associate Professor Lin Mei Tan staff profile picture

Contact details +64 (06) 356 9099  ext. 83943

Associate Professor Lin Mei Tan DipCom, DipAcc (Taxation), COP, MA Lanc., PhD ANU, FCCA, CA

Associate Professor

School of Accountancy

 Lin Mei’s research interests lie in the tax compliance area such as tax compliance behaviour, and the relationship between tax practitioners and taxpayers. She completed her doctorate at the Australian National University and  her thesis examines the role relationship between the taxpayers and tax practitioners. She is also the co-editor of the New Zealand Journal of Taxation Law and Policy, the Chair of the Board of Advisors for the Taxation Today Journal, and one of the authors of the book titled, ‘New Zealand Taxation’ published in 2017. Her research interests also include other contemporary tax issues and accounting education.

Lin Mei is an Associate Professor of  the School. 

Since joining the School, Lin Mei has been involved in teaching financial accounting, management accounting and taxation courses.

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Professional

Contact details

  • Ph: + 64 (06) 356 9099 ext 83943
    Location: SST 1.27, Social Science Tower
    Campus: Manawatu

Qualifications

  • Diploma in Commerce - Tengku Abdul Rahman College Kuala Lumpur (1978)
  • Diploma of Accountancy (Taxation) - Massey University (1993)
  • Certificate of Proficiency - Statistics for Researchers - Massey University (1992)
  • Master of Arts (Accounting and Finance) - Lancaster University, UK (1981)
  • Doctor of Philosophy (Commerce) - Australian National University (2010)
  • Fellow of the Association of Chartered Certified Accountants - Association of Chartered Certified Accountants (1983)
  • Chartered Accountant - New Zealand Institute of Chartered Accountant (now the Chartered Accountants Australia and New Zealand) (1989)

Prizes and Awards

  • On 20 July 2010, I accepted an invitation to be part of a team project with 3 other researchers from the Universiti Teknologi Mara, Malaysia. The project is focused on International transfer pricing audit and involves an analysis of audited cases by the tax authorities in Malaysia.This project was awarded a Fundamental Research Grant of RM$43,500 (about NZ $20,000) from the Ministry of Education in Malaysia. - (2010)
  • On 10 Jan 2008, I received the Advanced Degree Award of $3,000 from Massey University to help me with my PhD project. - (2008)
  • On 9 March 2006, to help fund my PhD research project, the Regulation Network of the Research School of Social Sciences (Australian National University) awarded me Australian $4,500 to help with the costs of my research project. - (2006)
  • I received a MURF funding of $1,000 to assist with the freeing of time for me to complete a research project in taxation. - Massey University Research Fund (2016)
  • I received the International Research Development Grant Award ($3,000) from the College of Business, Massey University, in 2004 to enable me to present my research paper on "Research on the Role Of Tax Practitioners In Tax Compliance:Findings and Implications". This paper was presented at the International Association For Accounting Education And Research, IAAER, Durban, South Africa, 30 June - 2nd July 2004. From: Massey University - (2004)
  • I received a PhD scholarship award ($4,000) from the Institute of Chartered Accountants of New Zealand (now called the NZICA) at the end of 2003. The award was to provide financial assistance with my Phd work. From: The Institute of Chartered Accountants of New Zealand ( now called New Zealand Institute of Chartered Accountants) - (2003)
  • I received the Advanced Degree Award ($7,020) from Massey University in the first semester, 2003. Financial assistance was provided to engage a tutor to replace me so as to allow me time to concentrate on writing up my Phd proposal. - (2003)

Research Expertise

Research Interests

Tax compliance and accounting education

Thematics

21st Century Citizenship

Area of Expertise

Field of research codes
Accounting, Auditing and Accountability (150100): Business and Management (150300): Commerce, Management, Tourism And Services (150000):
Education (130000):
Law (180100): Law And Legal Studies (180000): Taxation Law (180125)

Keywords

Taxation

Accounting Education

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 0 1

Research Outputs

Journal

Sawyer, A., & Tan, LM. (2017). Editorial. New Zealand Journal of Taxation Law and Policy. 23(2), 167-172
[Journal article]Authored by: Tan, L.
Tan, LM., & Liu, X. (2016). SMEs tax compliance: A matter of trust?. Australian Tax Forum. 31(3), 527-554
[Journal article]Authored by: Tan, L.
Reid, I., & Tan, LM. (2016). The bright-line test on residential property sales: Another pseudo capital gains tax regime?. New Zealand Journal of Taxation Law and Policy. 22(2), 157-171
[Journal article]Authored by: Tan, L.
Tan, LM., Braithwaite, V., & Reinhart, M. (2015). Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice. International Small Business Journal. 34(3), 329-344
[Journal article]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2015). Academic performance in introductory accounting: Do learning styles matter?. Accounting Education. 24(5), 383-402 Retrieved from http://www.tandfonline.com/doi/abs/10.1080/09639284.2015.1075315
[Journal article]Authored by: Laswad, F., Tan, L.
Woodward, L., & Tan, LM. (2015). Small business owners’ attitudes toward GST compliance: A preliminary study. Australian Tax Forum. 30(3), 517-549
[Journal article]Authored by: Tan, L.
Tan, LM. (2014). Understanding the tax practitioner-client relationship: Using a role theory framework. INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES 2014, ICAS 2014. 164, 242-247
[Journal article]Authored by: Tan, L.
Tan, L., & Liu, X. (2014). Curbing the consumption of soft drinks in New Zealand -Is tax the solution?. New Zealand Journal of Taxation Law and Policy. 20(2), 203-222
[Journal article]Authored by: Tan, L.
Reid, I., & Tan, LM. (2016). The bright-line test on residential property sale: Another pseudo capital gains tax regime? [Part 2]. Taxation Today. (98), 14-19 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.
Reid, I., & Tan, LM. (2016). The bright-line test on residential property sales: Another pseudo capital gains tax regime? [Part 1]. Taxation Today. (97), 12-17 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.
Lai, ML., Muzairi, SO., & Tan, LM. (2013). Transfer pricing tax audits in Asia Pacific: The case of MNEs in Malaysia. Australian Tax Forum. 28(3), 479-498
[Journal article]Authored by: Tan, L.
Tan, LM. (2012). Using on-line assessments in distance learning taxation course: Effects on students’ performance. Journal of the Australasian Tax Teachers Association. 7(1), 153-170 Retrieved from http://www.asb.unsw.edu.au/schools/taxationandbusinesslaw/atta/attajournal/Pages/currentissue.aspx
[Journal article]Authored by: Tan, L.
Sawyer, AJ., & Tan, LM. (2016). Editorial. New Zealand Journal of Taxation Law and Policy. 22(2), 100-105
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2015). Editorial. New Zealand Journal of Taxation Law and Policy. 21(4), 364-368
[Journal article]Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2016). Editorial. New Zealand Journal of Taxation Law and Policy. 22(1), 4-9
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2016). Editorial. New Zealand Journal of Taxation Law and Policy. 22(4), 314-318 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.
Sawyer, AJ., & Tan, LM. (2016). Editorial. New Zealand Journal of Taxation Law and Policy. 22(3), 210-215 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2015). Editorial. New Zealand Journal of Taxation Law and Policy. 21(3), 264-269
[Journal article]Authored by: Tan, L.
Tan, LM., & Braithwaite, V. (2011). Agreement with tax practitioners' advice under tax law ambiguity. New Zealand Journal of Taxation Law and Policy. 17(3), 267-288
[Journal article]Authored by: Tan, L.
Tan, LM. (2011). Giving advice under ambiguity in a tax setting. Australian Tax Forum. 26(1), 73-101
[Journal article]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2011). Exploring the impact of students' learning style on performance in taxation. Journal of the Australasian Tax Teachers Association. 6(1), 152-169
[Journal article]Authored by: Laswad, F., Tan, L.
Tan, LM., & Sawyer, A. (2010). A technically proficient tax practitioner is what we want!. Taxation Today. (28), 3-7
[Journal article]Authored by: Tan, L.
Tan, LM. (2010). What taxpayers want from tax practitioners. Chartered Accountants Journal of New Zealand. , 32-33
[Journal article]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2009). Understanding students' choice of academic majors: A longitudinal analysis. Accounting Education. 18(3), 233-253
[Journal article]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2008). Impact of prior content and meta-cognitive knowledge on students' performance in an introductory accounting course. Pacific Accounting Review. 20(1), 63-74
[Journal article]Authored by: Laswad, F., Tan, L.
Tan, L., & Veal, J. (2005). Tax knowledge for undergraduate accounting majors: Conceptual v. technical. ejournal of Tax Research. 3(1), 28-44
[Journal article]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2006). Students' beliefs, attitudes and intentions to major in accounting. Accounting Education. 15(2), 167-187
[Journal article]Authored by: Laswad, F., Tan, L.
Sawyer, A., & Tan, LM. (2014). Editorial. New Zealand Journal of Taxation Law and Policy. 20(4), 309-313
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2015). Editorial. New Zealand Journal of Taxation Law and Policy. 21(2), 164-168
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2014). Editorial. New Zealand Journal of Taxation Law and Policy. 20(2), 118-123 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Tan, LM. (2014). Editorial. New Zealand Journal of Taxation Law and Policy. 20(3), 225-230
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, AJ., & Tan, L. (2014). Editorial. New Zealand Journal of Taxation Law and Policy. 20(1), 4-8
[Journal article]Authored by: Tan, L.
Sawyer, AJ., & Tan, LM. (2013). Editorial. New Zealand Journal of Taxation Law and Policy. 19(4), 274-278
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2013). Editorial. New Zealand Journal of Taxation Law and Policy. 19(3), 177-182
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2013). Editorial. New Zealand Journal of Taxation Law and Policy. 19(2), 70-74
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2013). Editorial. New Zealand Journal of Taxation Law and Policy. 19(1), 3-9 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(4), 327-331 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(2), 108-118 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(3), 219-223 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(1), 4-11
[Journal article]Edited by: Tan, L.
Sayers, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(1), 4-11 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, AJ., & Tan, LM. (2011). Editorial. New Zealand Journal of Taxation Law and Policy. 17(3), 238-244 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2011). Editorial. New Zealand Journal of Taxation Law and Policy. 17(1), 5-11
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2011). Editorial. New Zealand Journal of Taxation Law and Policy. 17(2), 141-144 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Tan, LM. (2010). Editorial. New Zealand Journal of Taxation Law and Policy. 16(4), 340-347 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2010). Editorial. New Zealand Journal of Taxation Law and Policy. 16(2), 137-143 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2010). Editorial. New Zealand Journal of Taxation Law and Policy. 16(1), 4-10 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2009). Editorial. New Zealand Journal of Taxation Law and Policy. 15(3), 183-188 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2009). Editorial. New Zealand Journal of Taxation Law and Policy. 15(2), 87-96 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2009). Editorial. New Zealand Journal of Taxation Law and Policy. 15(1), 3-16
[Journal article]Authored by: Tan, L.
Tan, LM., & Sawyer, A. (2008). Editorial. New Zealand Journal of Taxation Law and Policy. 14(4), 417-424 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2008). Editorial. New Zealand Journal of Taxation Law and Policy. 14(3), 296-302 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Tan, LM., & Sawyer, A. (2008). Editorial. New Zealand Journal of Taxation Law and Policy. 14(2), 119-123 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Tan, LM., & Sawyer, A. (2008). Editorial. New Zealand Journal of Taxation Law and Policy. 14(1), 4-8 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2007). Editorial. New Zealand Journal of Taxation Law and Policy. 13(4), 551-563 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2007). Editorial. New Zealand Journal of Taxation Law and Policy. 13(1), 4-9 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Derrick, P. (2007). Editorial. European Journal of Mass Spectrometry. 13(2)
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2007). Editorial. New Zealand Journal of Taxation Law and Policy. 13(3), 347-355 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2006). Editorial. New Zealand Journal of Taxation Law and Policy. 12(4), 262-270 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2006). Editorial. New Zealand Journal of Taxation Law and Policy. 12(3), 183-186 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2006). Editorial. New Zealand Journal of Taxation Law and Policy. 12(2), 83-88 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2006). Editorial. New Zealand Journal of Taxation Law and Policy. 12(1), 4-9 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Tan, L., & Laswad, F. (2005). Charting a course into accountancy. Chartered Accountants Journal of New Zealand. 84(3), 59-61
[Journal article]Authored by: Laswad, F., Tan, L.
Sawyer, A., & Tan, L. (2004). New Zealand's proposed tax amnesty: A boon for cheaters?. Tax analysts: Tax notes international. 36(3), 217-224
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, L. (2004). Limited scope amnesites: Are they the answer?. New Zealand Journal of taxation law and policy. 10(3), 202-211
[Journal article]Authored by: Tan, L.
Tan, L., Fowler, MB., & Hawkes, LC. (2004). Management accounting curricula: Striking a balance between the views of educators and practitioners. Accounting Education. 13(1), 51-67
[Journal article]Authored by: Hawkes, L., Tan, L.
Tan, L., & Veal, J. (2003). Debt collection by tax authorities: Tax practitioners' reactions to procedures. Australian Tax Forum. 18(2), 243-264
[Journal article]Authored by: Tan, L.
Tan, L., & Sawyer, A. (2003). A synopsis of taxpayer compliance studies: Overseas vis-a-vis New Zealand. New Zealand Journal of Taxation Law and Policy. 9(4), 431-454
[Journal article]Authored by: Tan, L.
Fowler, MB., Tan, L., & Hawkes, LC. (2002). Management accounting education: Is there a gap between teaching and practice?. Chartered Accountants Journal of New Zealand. 81(10), 58-60
[Journal article]Authored by: Hawkes, L., Tan, L.
Tan, L., & Chua, FC. (2000). Tax ethics education in New Zealand tertiary institutions: A preliminary study. Accounting Education. 9(3), 259-279
[Journal article]Authored by: Chua, F., Tan, L.
Tan, L., & Chin Fatt, CP. (2000). The impact of tax knowledge on the perception of tax fairness and attitudes towards compliance. Asian Review of Accounting. 8(1), 44-58
[Journal article]Authored by: Tan, L.
Tan, LM. (1999). Taxpayers' preference for type of advice from tax practitioner: A preliminary examination. Journal of Economic Psychology. 20(4), 431-447
[Journal article]Authored by: Tan, L.

Book

Tan, LM. (2017). Fringe benefit tax. In New Zealand Taxation 2017 Principles, Cases and Questions. (pp. 815 - 862). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2017). Income from property. In New Zealand Taxation 2017 Principles, Cases and Questions. (pp. 147 - 192). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2016). Fringe Benefit Tax. In New Zealand Taxation 2016 Principles, Cases and Questions. (pp. 817 - 865). Wellington: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2016). Income from Property. In New Zealand Taxation 2016 Principles, Cases and Questions. (pp. 147 - 187). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2015). Fringe Benefit Tax. In New Zealand Taxation 2015 Principles, Cases and Questions. (pp. 811 - 859). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2015). Income from Property. In New Zealand Taxation 2015 Principles, Cases and Questions. (pp. 147 - 187). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Laswad, F., & Tan, LM. (2014). The choice of accounting as a study discipline. In The Routledge Companion to Accounting Education. (pp. 189 - 213).
[Chapter]Authored by: Laswad, F., Tan, L.
Tan, LM. (2014). Fringe benefit tax. In R. Vosslamber (Ed.) New Zealand Taxation 2014 Principles Cases and Questions. (pp. 809 - 857). Wellington, New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2013). Income from property. In R. Vosslamber (Ed.) New Zealand Taxation 2014 - Principles Cases and Questions. (pp. 143 - 185). Wellington, New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2013). Fringe benefit tax. In R. Vosslamber (Ed.) New Zealand Taxation 2013 - Principles Cases and Questions. (pp. 819 - 866). Wellington, New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2013). Income from property. In R. Vosslamber (Ed.) New Zealand Taxation 2013 Principles Cases and Questions. (pp. 137 - 178). Wellington, New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2012). Fringe benefits tax. In New Zealand taxation 2012. (pp. 145 - 186). New Zealand: Brookers Limited
[Chapter]Authored by: Tan, L.
Tan, LM. (2012). Income from property. In New Zealand taxation 2012. (pp. 137 - 178). New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2011). Coping with clients' demands and expectations: Tax practitioners' perspectives. In A. Maples, & A. Sawyer (Eds.) Taxation Issues: Existing and Emerging. (pp. 193 - 214). Christchurch, New Zealand: The Centre for Commercial and Corporate Law Inc, University of Canterbury
[Chapter]Authored by: Tan, L.
Tan, LM. (2011). Fringe benefit tax. In . No Editors (Ed.) New Zealand Taxation 2011: Principles, Cases and Questions. (pp. 813 - 862). Wellington, New Zealand: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2010). Fringe benefit tax. In J. Emery, MW. Becker, & MJ. Greening (Eds.) New Zealand Taxation 2010: Principles, Cases and Questions. (pp. 869 - 924). Wellington, New Zealand: Thomson Reuters
[Chapter]Authored by: Tan, L.
Smith, A., & Tan, LM. (2006). Reducing tax compliance costs of small businesses: A simplified income determination model. In A. Sawyer (Ed.) Taxation Issues in the Twenty-First Century. (pp. 29 - 47). Christchurch, NZ: University of Canterbury, Centre for Commercial and Corporate Law Inc
[Chapter]Authored by: Tan, L.
Tan, LM. (2006). Research on the role of tax practitioners in taxpayer compliance: Identifying some of the gaps. In A. Sawyer (Ed.) Taxation Issues in the Twenty-First Century. (pp. 15 - 28). Christchurch, NZ: University of Canterbury, Centre for Commercial and Corporate Law Inc
[Chapter]Authored by: Tan, L.
Hawkes, LC., Fowler, MB., & Tan, L.(2003). Management accounting education: Is there a gap between academia and practitioner perceptions?. Massey University
[Discussion Paper]Authored by: Hawkes, L., Tan, L.

Thesis

Tan, LM. (2009). Towards an understanding of the tax practitioner-client role relationship: A role analysis. (Doctoral Thesis, The Australian National University)
[Doctoral Thesis]Authored by: Tan, L.

Conference

Tan, LM., & Laswad, F. (2017). Professional skills required of accountants: What job advertisements tell us?. , American Accounting Association Conference
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Woodward, L., & Tan, LM. (2017). GST compliance in New Zealand: A comparative study of taxpayers in the primary and trade sector. , Australasian Tax Teachers' Association Conference 2017
[Conference Abstract]Authored by: Tan, L.
Tan, LM., & Laswad, F.(2016, November 20). Employability skills required of accountants. , Asian Academic Accounting Association Conference
[Conference Abstract]Contributed to by: Tan, L.
Tan, LM., & Laswad, F.(2016, November 6). Professional skills required of accountants: What do Australian and New Zealand job advertisements tell us?. , Asian Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Tan, L.Contributed to by: Tan, L.
Tan, LM., & Liu, X. (2015). Trust in tax authorities: Its role in SME compliance. In In the Proceedings of Abstracts, 16th Asian Academic Accounting Association (AAAA) Annual Conference
[Conference Abstract]Authored by: Tan, L.
Woodward, L., & Tan, LM. (2015). Small Business Owners' Attitudes Toward GST Compliance: A Preliminary Study. , Australasian Tax Teachers Association's Conference
[Conference Abstract]Authored by: Tan, L.
Tan, L. (2014). Understanding the practitioner-client relationship: Using a Role Theory framework. In Conference Programme and Abstract ICAS Conference 2014(pp. 64 - 64). , International Conference on Accounting Studies (ICAS) Simtok, Kedah, Malaysia: School of Accountancy Universiti Utara Malaysia
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2013). Investigating the gap between clients' expectations and tax practitioners' practices. Conference Proceedings of 25th Asian-Pacific Conference on International Accounting Issues. (pp. 16 - 16). : 25th Asian-Pacific Conference on International Accounting Issues
[Conference Paper in Published Proceedings]Authored by: Tan, L.
Lai, ML., Muzairi, SO., & Tan, LM. (2013). Transfer pricing audits: An evidence based analysis from audited MNEs in Malaysia. In Islamic Accounting and Financial Criminology Conference [IAFCC]: Programme and Abstracts(pp. 25 - 25). , Islamic Accounting and Financial Criminology Conference [IAFCC]: Strengthening International Collaboration Malaysia: Universiti Teknoloji MARA
[Conference Abstract]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2012). The academic performance of diverse learners: A case study of first year accounting students in New Zealand. In The 13th Annual Conference of the Asian Academic Association Program and Abstracts(pp. 41 - 41). , The 13th Annual Conference of the Asian Academic Accounting Association Japan: Graduate School of Management, Kyoto University
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2012). Learner's characteristics and academic performance in introductory accounting: Do learning styles and assessment methods matter?. Twenty-Fourth Asian-Pacific Conference on International Accounting Issues Full Papers. (pp. 1 - 23). United States: Twenty-Fourth Asian-Pacific Conference on International Accounting Issues
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Tan, L.
Tan, LM.(2011, October 16). The effect of using on-line assessment in a distance learning taxation course. In Twenty-third Asian-Pacific Conference on International Accounting Issues Program and Proceedings(pp. 104 - 104). , Twenty-third Asian-Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Tan, L.
Tan, LM.(2011, October 16). The effect of using on-line assessment in a distance learning taxation course. , Twenty-third Asian-Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Tan, L.
Tan, LM.(2011). Effect of tax practitioners' risk perception on advice giving in ambiguous tax situations. . Rome, Italy
[Conference Paper]Authored by: Tan, L.
Tan, LM. (2011). Effect of tax practitioners' risk perception on advice giving in ambiguous tax situations. In European Accounting Association 34th Annual Congress(pp. 292 - 292). : European Accounting Association 34th Annual Congress
[Conference Abstract]Authored by: Tan, L.
Tan, LM.(2010). Expectation-practice gap and role conflict: Evidence from tax practitioners' perspectives. . Istanbul, Turkey
[Conference Paper]Authored by: Tan, L.
Tan, LM. (2010). Expectation-practice gap and role conflict: Evidence from tax practitioners' perspectives. In European Accounting Association 33rd Annual Congress(pp. 442 - 442). : European Accounting Association
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2009). Factors associated with acceptance of aggressive tax advice. In American Accounting Association Annual Meeting; Accounting at a Tipping Point: American Accounting Association
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2008). Taxpayers' perceptions of practitioners' services: expected vs. actual. In Proceedings of the British Accounting Association Annual Conference(pp. 138 - 138). : British Accounting Association
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2008). The practitioner - client role relationship: what do taxpayers really really want?. In Proceedings of the Accounting & Finance Association of Australia and New Zealand / IAAER Conference: AFAANZ & IAAER
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2008). The taxpayer and the tax practitioner community: Taxpayers' expectations, experiences and their working relationships. In Proceedings of the American Accounting Association Annual Meeting: American Accounting Association
[Conference Abstract]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2007). Understanding students' choice of academic majors: A longitudinal analysis. In Proceedings of the 19th Asian-Pacific Conference on International Accounting Issues(pp. unpaged). : Asian Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2007). Students' beliefs, attitudes and majoring in accounting - A longitudinal study. In British Accounting Association (BAA) Annual Conference(pp. 200). : British Accounting Association
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Laswad, F., & Tan, LM. (2007). Students' beliefs, attitudes and study majors - A longitudinal study. In Proceedings of the American Accounting Association Annual Meeting(pp. 218). : American Accounting Association
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Lu, JH., & Tan, LM. (2006). Perceptions on the effectiveness of family tax credits on female labour participation: A preliminary examination. 18th Annual Australasian Tax Teachers Association Conference: Proceedings.
[Conference Paper in Published Proceedings]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2006). Performance in introductory accounting and student diversity. British Accounting Association Annual Conference: Proceedings.
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2005). Students' beliefs, attitudes and choice of accounting vs. non-accounting major. (pp. 204). , British Accounting Association Annual Conference Sheffield, UK: British Accounting Association
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F.(2005). Factors influencing business students' choice of major: - A study based on the framework of the theory of planned behaviour. . Kolkata, India
[Conference Paper]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2005). The impact of student diversity on performance in the New Zealand introductory accounting course. In AFAANZ 2005 Annual Conference Program and Abstracts(pp. 203 - 203). Melbourne, VIC: Accounting and Finance Association of Australia and New Zealand
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2005). Factors associated with performance in New Zealand introductory accounting course: A focus on international students. 6th Annual Conference of the Asian Academic Accounting Association: Proceedings. (pp. unpaged). Kuala Lumpur, Malaysia
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2005). Beliefs and factors influencing business students choice of academic major. In Setting International Accounting Standards Worldwide(pp. 65 - 65). , International Research Conference for Accounting Educators 2005 Bordeaux, FRA: Universite Montesquieu Bordeaux IV
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, L. (2004). Research on the role of tax practitioners in tax compliance: Findings and implications. SAAA/IAAER Conference [CD-ROM]. (pp. unpaged). Durban, South Africa
[Conference Paper in Published Proceedings]Authored by: Tan, L.
Tan, L., & Veal, J. (2003). Tax education in New Zealand: Content coverage in the first tax course. (pp. 138). , 2003 Accounting and Finance Association of Australia and New Zealand Brisbane, QLD: Accounting and Finance Association of Australia and New Zealand
[Conference Abstract]Authored by: Tan, L.
Tan, LM., & Veal, J.(2003). Tax education in New Zealand: Content coverage in the first tax course.
[Conference Paper]Authored by: Tan, L.
Tan, L., & Veal, J.(2002). The effect of procedural justice and outcomes on tax practitioners evaluations of the IRD debt collection process.
[Conference Paper]Authored by: Tan, L.
Tan, L., Fowler, MB., & Hawkes, LC.(2002). Management accounting education: A comparison of educators' and practitioners' perceptions.
[Conference Paper]Authored by: Hawkes, L., Tan, L.
Tan, LM., Fowler, MB., & Hawkes, LC. (2002). Management accounting curriculum: striking a balance between educator's and practitioners views. 14th Asian Pacific Conference on International Accountancy Issues. Los Angeles, USA
[Conference Paper in Published Proceedings]Authored by: Hawkes, L., Tan, L.
Tan, L., Chua, FC., & Chin Fatt, CP.(2000). Ethics education in taxation.
[Conference Paper]Authored by: Chua, F., Tan, L.

Supervision and Teaching

Summary of Doctoral Supervision

Position Current Completed
CoSupervisor 1 0

Teaching

 Lin Mei has taught a number of different accounting and taxation papers since she joined Massey University. In recent years, her teaching is focused primarily on taxation.

 

Current Doctoral Supervision

CoSupervisor of:

Media and Links

Media

  • 06 Jun 2017 - Newspaper, Online
    Multimillion dollar-mountain of taxpayer refunds g
    About why people did not claim tax refunds of why they go through a tax refund company instead of claiming it themselves. This was also published in the Dominion Post on 7 June 2017, page A3, The Nels

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