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Corporate governance and accounting reforms in China
Ionescu, Luminița - In: Economics, management and financial markets 12 (2017) 1, pp. 82-88
Persistent link: https://www.econbiz.de/10011868255
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Accounting fraud, auditing, and the role of government sanctions in China
Lisic, Ling Lei; Silveri, Sabatino; Song, Yanheng; Wang, Kun - In: Journal of business research : JBR 68 (2015) 6, pp. 1186-1195
Persistent link: https://www.econbiz.de/10010529924
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Accounting Fraud, Auditing and the Role of Government Sanctions in China
Lisic, Ling Lei - 2015
We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of financial statement fraud in China, an emerging market in which...
Persistent link: https://www.econbiz.de/10013034106
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Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China
Pan, Yukun; Zhao, Rui - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 7, pp. 1975-1987
Persistent link: https://www.econbiz.de/10013190243
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Examining the influence of institutional investors on the readability of environmental disclosure in CSR reports of Chinese listed firms
Lin, Philip T.; Li, Peixia; Akbar, Ahsan - In: Corporate social responsibility and environmental management 31 (2024) 2, pp. 1254-1267
Persistent link: https://www.econbiz.de/10014507131
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Corporate social responsibility reporting quality, board characteristics and corporate social reputation : evidence from China
Lu, Yingjun; Abeysekera, Indra; Cortese, Corinne - In: Pacific accounting review 27 (2015) 1, pp. 95-118
Persistent link: https://www.econbiz.de/10010532563
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Corporate governance and financial reporting quality in China : a survey of recent evidence
Habib, Ahsan; Jiang, Haiyan - In: Journal of international accounting auditing & taxation 24 (2015), pp. 29-45
Persistent link: https://www.econbiz.de/10011284241
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The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China
Wang, Tawei; Wen, Ching Yao; Seng, Jia-lang - In: Information & management : the internat. journal of … 51 (2014) 3, pp. 336-346
Persistent link: https://www.econbiz.de/10010375808
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Environmental, social and governance reporting in China
Weber, Olaf - In: Business strategy and the environment 23 (2014) 5, pp. 303-317
Persistent link: https://www.econbiz.de/10010406657
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Two-tier board characteristics and expanded audit reporting : evidence from China
Noureldeen, Emad; Elsayed, Mohamed; Elamer, Ahmed A.; … - In: Review of quantitative finance and accounting 63 (2024) 1, pp. 195-235
Persistent link: https://www.econbiz.de/10014546432