Purpose – The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the degree of IFRS convergence....

This paper examines two types of financial reporting fraud (i.e., earnings manipulation fraud and tunnelling fraud) and their association with ownership structure and audit quality in detecting the fraud using a sample of Chinese listed firms. We find that more concentrated ownership tends to be...

Purpose – The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the degree of IFRS convergence....