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Discussion of "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market"

Sami, Heibatollah - In: The international journal of accounting : TIJA 50 (2015) 2, pp. 224-228

Persistent link: https://www.econbiz.de/10011332845

Auditor Failure and Market Reactions: Evidence from China

Asthana, Sharad C.; Sami, Heibatollah; Ye, Zhongxia Shelly - 2009

Zhongtianqin, the largest Chinese auditor in 2000, collapsed in 2001 owing to its audit failure. This study examines how the market reacted to the audit scandal in the Chinese institutional setting. Chinese investors are entitled to recover their investment losses from auditors owing to audit...

Persistent link: https://www.econbiz.de/10009459071

Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in China

Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 139-169

Persistent link: https://www.econbiz.de/10003738800

Discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in China"

Haw, In-mu - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 170-177

Persistent link: https://www.econbiz.de/10003738802

Reply to discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in C...

Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 178-183

Persistent link: https://www.econbiz.de/10003738804

Auditor disaffiliation program in China and auditor independence

Gul, Ferdinand A.; Sami, Heibatollah; Zhou, Haiyan - In: Auditing : a journal of practice & theory 28 (2009) 1, pp. 29-51

Persistent link: https://www.econbiz.de/10003863314

Auditor failure and market reactions : evidence from China

Asthana, Sharad C.; Sami, Heibatollah; Ye, Zhongxia - In: International journal of accounting, auditing and … 5 (2008/09) 4, pp. 408-441

Persistent link: https://www.econbiz.de/10003893753

The economic consequences of increased disclosure : evidence from cross-listings of Chinese firms

Sami, Heibatollah; Zhou, Haiyan - In: Journal of international financial management and accounting 19 (2008) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10003686433

Investment opportunity set, political connection and business policies of private enterprises in China

Chow, Clement Kong-wing; Fung, Michael Ka-yiu; Lam, … - In: Review of quantitative finance and accounting 38 (2012) 3, pp. 367-389

Persistent link: https://www.econbiz.de/10009532186

Corporate governance and operating performance of Chinese listed firms

Sami, Heibatollah; Wang, Justin; Zhou, Haiyan - In: Journal of international accounting auditing & taxation 20 (2011) 2, pp. 106-114

Persistent link: https://www.econbiz.de/10009309492