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Audit Quality and Earnings Management for Taiwan IPO Firms

Chen, Ken Y. - 2017

Purpose – This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) for Taiwan IPO firms.Design/methodology/approach – First uses unexpected accruals in the modified...

Persistent link: https://www.econbiz.de/10012961883

Auditor Brand Name, Industry Specialisation, and Earnings Management : Evidence from Taiwanese Companies

Chen, Ken Y. - 2017

We investigate the relationship between auditor brand name, industry specialization, and earnings management as measured by discretionary accruals for a sample of listed companies in Taiwan, where the litigation risk against auditors is much less than the risk in the USA. We find that the use of...

Persistent link: https://www.econbiz.de/10012961874

The investment opportunity set and earnings management: evidence from the role of controlling shareholders

Chen, Ken Y.; Elder, Randal J.; Hung, Shengmin - In: Corporate governance : an international review 18 (2010) 3, pp. 193-211

Persistent link: https://www.econbiz.de/10003991705

Do post-restatement firms care about financial credibility? : evidence from the pre- and post-SOX eras

Chen, Ken Y.; Elder, Randal J.; Hung, Shengmin - In: Journal of accounting and public policy 33 (2014) 2, pp. 107-126

Persistent link: https://www.econbiz.de/10010356179

Can management turnover restore the financial statement credibility of restating firms? : further evidence

Dao, Mai; Huang, Hua-Wei; Chen, Ken Y.; Huang, Ting-Chiao - In: Journal of business finance & accounting : JBFA 41 (2014) 7/8, pp. 926-949

Persistent link: https://www.econbiz.de/10010479057

Financial reporting after the Sarbanes-Oxley Act : conservative or less earnings management?

Zhou, Jian - In: Research in accounting regulation 20 (2008), pp. 187-192

Persistent link: https://www.econbiz.de/10003726565

Ownership structure and real earnings management : evidence from China

Dong, Nanyan; Wang, Fangjun; Zhang, Junrui; Zhou, Jian - In: Journal of accounting and public policy 39 (2020) 3, pp. 1-18

Persistent link: https://www.econbiz.de/10012253032

Languages and earnings management

Kim, Jaehyeon; Kim, Yongtae; Zhou, Jian - In: Journal of accounting & economics 63 (2017) 2/3, pp. 288-306

Persistent link: https://www.econbiz.de/10011730279

The effect of lame duck auditors on management discretion : an empirical analysis

Cassell, Cory A.; Myers, Linda A.; Seidel, Timothy A.; … - In: Auditing : a journal of practice & theory 35 (2016) 3, pp. 51-73

Persistent link: https://www.econbiz.de/10011553054

Role of underwriters in restraining earnings management in initial public offerings

Lee, Hei Wei; Xie, Yan Alice; Zhou, Jian - In: The journal of applied business research 28 (2012) 4, pp. 709-723

Persistent link: https://www.econbiz.de/10009568666