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参考学术期刊中的文章 Cassidy, J., Cheng, A. & Le, T. (2020). It’s a bird! It’s a plane! No, it’s a cryptocurrency! What’s that? In search of a regulatory framework for cryptocurrencies, New Zealand Journal of Taxation Law and Policy, 26(3), 331-357. (ABDC “A”) Cassidy, J., Cheng, A., Le, T. & Huang, E. (2020). A toss of a (bit)coin: The uncertain nature of the legal status of cryptocurrencies, eJournal of Tax Research, 17(2), 168-192. (ABDC “A”) Cassidy, J., Cheng, A. & Le, T. (2020). It’s a bird! It’s a plane! No, it’s a cryptocurrency!, Journal of International Taxation, 31(12), 44-64. (ABDC “C”) Cassidy J. & Cheng, A. (2017). The 'Bright-line' measures: The tax implications for China. Asia Pacific Law Review, 25 (1), 17-28. (ABDC “C”, Scopus, SSCI) 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. (ABDC “C”) Wang, J., Cheng, A., & Hooper, K.C. (2014). Comprehensive income and CGT, New Zealand Law Journal, Vol 9. (ABDC “B”) 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. (ABDC “A”) 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. (ABDC “A”) 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), 51-84. ISSN 1675-7017. 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. (ABDC “A”) 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. (ABDC “B”) 专业期刊文章 Cheng, A., & Moriarity, S. (2014, February). Conference a hub for like minds. The Chartered Accountants Journal, 89(1), 6. 出版书的章节 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, pp. 303 – 340.