This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine whether principles-based standards are...

This paper addresses the following research question: In examining the strengths and concerns of the corporate social responsibility performance of firms, are there discernible industry effects? Using ANOVA, the results indicate that there are some generalizations which can be made relative to...

In this paper, I examine if misstatement materiality motivates managers to shorten misstatement detection periods. Following the literature, I find that management shortens the gross detection period by about 116 days for material misstatements than for the immaterial misstatements. The impact...