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Family control, accounting misstatements, and market reactions to restatements : evidence from China
Ma, Liangbo; Ma, Shiguang; Tian, Gary Gang - In: Emerging markets review 28 (2016), pp. 1-27
Persistent link: https://www.econbiz.de/10011670970
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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
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Determinants and implications of long audit reporting lags : evidence from China
Chan, K. Hung; Luo, Vivian Wei; Mo, Phyllis L. L. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 145-166
Persistent link: https://www.econbiz.de/10011558678
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Auditors' reporting conservatism after regulatory sanctions : evidence from China
Firth, Michael Anthony; Mo, Phyllis Lai Lan; Wong, … - In: Journal of international accounting research 13 (2014) 2, pp. 1-24
Persistent link: https://www.econbiz.de/10010474769
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The effect of the internal control regulation on reporting quality in China
Hu, Jieqiong; Weng, Yin-Che; Wang, Fusheng - In: Borsa Istanbul Review 21 (2021) 4, pp. 394-404
This paper aims to investigate whether Chinese internal control regulation improves reporting quality. After the … disclose both management and audit reports on internal control and aims to help firms ensure reporting reliability. Previous … effect on reporting quality and triggers no side-effects harming firms’ long-term value. Our findings suggest that the …
Persistent link: https://www.econbiz.de/10012817018
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The role of voluntary internal control reporting in earnings quality : evidence from China
Ji, Xudong; Kaplan, Steven E.; Lu, Wei; Qu, Wen - In: Journal of contemporary accounting & economics 16 (2020) 2, pp. 1-24
Persistent link: https://www.econbiz.de/10012298579
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Do auditors applaud corporate environmental performance? : evidence China
Du, Xingqiang; Jian, Wei; Zeng, Quan; Chang, Yingying - In: Journal of business ethics : JOBE 151 (2018) 4, pp. 1049-1080
Persistent link: https://www.econbiz.de/10011911052
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Family firms, client importance, and auditor reporting behavior : evidence from China
Rahman, Md Jahidur; Zhu, Hongtao; Jiang, Xinyi - In: Meditari accountancy research 32 (2024) 2, pp. 543-578
Persistent link: https://www.econbiz.de/10014514092
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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
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Comment letters and reporting quality : evidence from financial restatements
Zhang, Qiuyue; Tang, Guomei; Qin, Xiuting - In: Asia-Pacific journal of financial studies 52 (2023) 6, pp. 924-948
Persistent link: https://www.econbiz.de/10014450770