Search Results - person:"Tang, Fengchun"

Auditors' responses to real earnings management : the effects of timing and potential consequences on auditor decision-making

Tang, Fengchun; Yang, Ling - In: Behavioral research in accounting 35 (2023) 1, pp. 67-80

Persistent link: https://www.econbiz.de/10014313484

How do reporting frequency and analyst perceptions of real activities manipulation (RAM) influence managers' RAM behavior?

Tang, Fengchun; Eller, Christopher Kevin; Cereola, Sandra J. - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 2, pp. 76-90

Persistent link: https://www.econbiz.de/10012626079

The more interactivity the better? : investigating interactivity, task complexity, and product knowledge in online purchase decisions

Tang, Fengchun - In: Information technology and management 21 (2020) 3, pp. 179-189

Persistent link: https://www.econbiz.de/10012310190

Public companies' cybersecurity risk disclosures

Gao, Lei; Calderon, Thomas G.; Tang, Fengchun - In: International journal of accounting information systems 38 (2020), pp. 1-22

Persistent link: https://www.econbiz.de/10012301999

The effects of social influence pressure source and reporting consequence on financial statement preparers' fair value estimate choices

Brink, Alisa G.; Tang, Fengchun; Yang, Ling - In: International journal of behavioural accounting and finance 6 (2017) 2, pp. 168-187

Persistent link: https://www.econbiz.de/10012250978

Does regulator designation of auditors improve independence? : the moderating effects of litigation risk

Tang, Fengchun; Ruan, Lijun; Yang, Ling - In: Managerial auditing journal 32 (2017) 1, pp. 2-18

Persistent link: https://www.econbiz.de/10011648229

Internal auditors' reputation and managers' reliance decision

Tang, Fengchun; Yang, Ling; Gan, Huiqi - In: Managerial auditing journal 32 (2017) 8, pp. 768-787

Persistent link: https://www.econbiz.de/10011796838

The impact of disclosure level and client incentive on auditors’ judgments of related party transactions

Yang, Ling; Ruan, Lijun; Tang, Fengchun - In: International Journal of Accounting & Information Management 28 (2020) 4, pp. 717-737

Purpose: The purpose of this study is to present the results of an experiment that examines the effects of client management’s increased disclosure of related party transactions (RPTs) on auditors’ judgments of financial reports that contain RPTs. Design/methodology/approach: This study...

Persistent link: https://www.econbiz.de/10012275731

The interpretation differences of verbal probability expressions in principles-based accounting standards : evidence from China

Tang, Fengchun; Yang, Ling - In: International journal of accounting, auditing and … 12 (2016) 3, pp. 287-312

Persistent link: https://www.econbiz.de/10011644098

Reporting frequency and presentation format : detecting real activities manipulation

Tang, Fengchun; Eller, Christopher Kevin; Wier, Benson - In: The journal of information systems : JIS ; a semiannual … 30 (2016) 3, pp. 63-77

Persistent link: https://www.econbiz.de/10011608884