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Auditing standards, professional judgment, and audit quality
Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 201-225
Persistent link: https://www.econbiz.de/10012134982
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Firm value and market liquidity around the adoption of common accounting standards
Gao, Pingyang; Jiang, Xu; Zhang, Gaoqing - In: Journal of accounting & economics 68 (2019) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10012139628
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Accounting manipulation, peer pressure, and internal control
Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 127-151
Persistent link: https://www.econbiz.de/10012015060
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Accounting Manipulation, Peer Pressure, and Internal Control
Gao, Pingyang - 2017
We study firms' investment in internal control to reduce accounting manipulation. We first show the peer pressure for manipulation: one manager manipulates more if he suspects reports of peer firms are more likely to be manipulated. As a result, one firm's investment in internal control has a...
Persistent link: https://www.econbiz.de/10012969458