Search Results - subject:"financial misstatement"

Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning

Subedi, Meena - In: International journal of accounting and information … 32 (2024) 2, pp. 308-344

Persistent link: https://www.econbiz.de/10014549046

Auditor human capital and financial misstatement: Evidence from China

Du, Xingqiang; Yin, Jingwei; Hou, Fei - In: China Journal of Accounting Research 11 (2018) 4, pp. 279-305

the occurrence of financial misstatement, and investigate the moderating effect of professional experience. Using a sample … signing auditors is significantly negatively associated with the likelihood of financial misstatement, which suggests that … higher education can enhance the ethics and independence of auditors and mitigate the risk of financial misstatement. In …

Persistent link: https://www.econbiz.de/10012621008

Auditor human capital and financial misstatement : evidence from China

Du, Xingqiang; Yin, Jingwei; Hou, Fei - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 279-305

Persistent link: https://www.econbiz.de/10011932394

Corporate governance and financial misstatement : evidence from Vietnam

Kien Cao; Thao Tran; Nguyen Thuy Thu - In: International journal of business and globalisation : IJBG 27 (2021) 3, pp. 385-402

Persistent link: https://www.econbiz.de/10012505850

Does the use of honorific appellations in audit reports connote higher financial misstatement risk? : evidence from China

Chen, Feng; Du, Xingqiang; Lai, Shaojuan; Ma, Mary - 2017

Chinese auditors use to address clients in audit reports connote differential financial misstatement risk. Specifically, we … compromised auditor independence, lower audit quality, and higher financial misstatement risk. We find significantly greater …

Persistent link: https://www.econbiz.de/10012052413

The price of sinful behavior window dressing : cultural embeddedness on cigarette packages and financial reporting quality

Du, Xingqiang; Yin, Jingwei; Han, Jiayu; Lin, Qiao - In: Journal of accounting and public policy 39 (2020) 6, pp. 1-29

Persistent link: https://www.econbiz.de/10012420900

Spillover effect of FSS accounting inspection on audit hours of peer companies

Kim, Jeehong; Kim, Sooin; Eunjung, Cho - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 3, pp. 364-387

Persistent link: https://www.econbiz.de/10012255906

What's in a surname? : the effect of auditor-CEO surname sharing on financial misstatement

Du, Xingqiang - In: Journal of business ethics : JOBE 158 (2019) 3, pp. 849-874

Persistent link: https://www.econbiz.de/10012058592

Do opinions on financial misstatement firms affect analysts' reputation with investors? : evidence from reputational spillover

Lee, Lian Fen; Lo, Alvis K. - In: Journal of accounting research 54 (2016) 4, pp. 1111-1147

Persistent link: https://www.econbiz.de/10011557677

Inside Agency: The Rise and Fall of Nortel

Fogarty, Timothy; Magnan, Michel; Markarian, Garen; … - In: Journal of Business Ethics 84 (2009) 2, pp. 165-187

Persistent link: https://www.econbiz.de/10005719389