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The role of accounting regulation on good news recognition and conditional conservatism : evidence from China's 2006 accounting regulation

Barhamzaid, Zuhair - In: Accounting research journal 36 (2023) 1, pp. 92-105

Persistent link: https://www.econbiz.de/10014329957

Administrative audit regulation and the quality of accounting information : evidence from China securities regulatory commission’s random inspection system

Chen, Hui; Zhuang, Wanting; Wang, Zijia; Zhou, Anzhe - In: Research in international business and finance 71 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015062800

Change at last in auditing standards

Sy, Aida; Tinker, Anthony - In: International journal of critical accounting : IJCA 5 (2013) 5, pp. 556-561

Persistent link: https://www.econbiz.de/10010378467

The quality of financial reporting in China : an examination from an accounting restatement perspective

Wang, Xia; Wu, Min - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 167-196

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value … market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their …

Persistent link: https://www.econbiz.de/10011823764