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The effect of mandatory XBRL and IFRS adoption on audit fees : evidence from the Shanghai Stock Exchange
Shan, Yuan George; Troshani, Indrit - In: International journal of managerial finance : IJMF 12 (2016) 2, pp. 109-135
Persistent link: https://www.econbiz.de/10011525126
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Determinants and implications of long audit reporting lags : evidence from China
Chan, K. Hung; Luo, Vivian Wei; Mo, Phyllis L. L. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 145-166
Persistent link: https://www.econbiz.de/10011558678
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Financial reporting quality of Chinese reverse merger firms : the eeverse merger effect or the weak country effect?
Chen, Kun-Chih; Cheng, Qiang; Lin, Ying Chou; Xiao, Xing - In: The accounting review : a publication of the American … 91 (2016) 5, pp. 1363-1390
Persistent link: https://www.econbiz.de/10011562609
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Tunnelling, fraudulent financial statements and regulation effects : Chinese evidence
Wei, Yi; Chen, Jianguo; Wirth, Carolyn - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 3, pp. 614-624
Persistent link: https://www.econbiz.de/10012821588
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Voluntary management earnings forecasts and value relevance in financial reports
Dong, Nanyan; Wang, Fangjun; Zhang, Junrui - In: Emerging markets, finance & trade : a journal of the … 57 (2021) 9, pp. 2478-2502
Persistent link: https://www.econbiz.de/10012549922
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Does securities enforcement improve disclosure quality? : an examination of Chinese listed companies' restatement activities
Cao, Ning; McGuinness, Paul B.; Xi, Chao - In: The journal of corporate finance : contracting, … 67 (2021), pp. 1-30
Persistent link: https://www.econbiz.de/10013209752
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Fraudulent financial reporting in China : evidence from corporate renaming
Zhang, Yefeng; Zhang, Yuyu; Yao, Troy - In: Journal of contemporary accounting & economics 18 (2022) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10013210027
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Water disclosure and financial reporting quality for social changes : Empirical evidence from China
Liu, Chengyun; Su, Kun; Zhang, Miaomiao - In: Technological forecasting & social change : an … 166 (2021), pp. 1-20
Persistent link: https://www.econbiz.de/10012693516
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Do individual auditors have their own styles? : evidence from client' financial statement comparability in China
Shi, Haina; Wen, Wen; Zhou, Gaoguang; Zhu, Xindong - In: Accounting horizons : a quarterly publication of the … 35 (2021) 3, pp. 187-215
Persistent link: https://www.econbiz.de/10012667260
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Legal liability, government intervention, and auditor behavior : evidence from structural reform of audit firms in China
He, Ku; Pan, Xiaofei; Tian, Gary Gang - In: European accounting review 26 (2017) 1, pp. 61-95
Persistent link: https://www.econbiz.de/10011703337