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Does mandatory IFRS convergence constrain rounding manipulations in accounting? : evidence from Chinese firms
Dang, Li; He, Daoping Steven; Sun, Yuefan - In: International journal of managerial and financial accounting 9 (2017) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10011795080
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The high-speed railway opening and audit quality : evidence from China
Liu, Yurou - In: Economic and political studies : EPS 11 (2023) 4, pp. 494-515
Persistent link: https://www.econbiz.de/10014438519
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Does international accounting network membership affect audit fees and audit quality? : evidence from China
Mao, Juan; Qi, Baolei; Xu, Qian - In: The international journal of accounting : TIJA 52 (2017) 3, pp. 262-278
Persistent link: https://www.econbiz.de/10011782578
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Ownership structure, financial reporting fraud and audit quality : Chinese evidence
Chen, Yu; Rezaee, Zabihollah - In: International journal of accounting, auditing and … 9 (2013) 1, pp. 75-99
Persistent link: https://www.econbiz.de/10009793406
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Is auditor tolerant of earnings management in socially responsible firms? : evidence from China
Huy Viet Hoang; Son Tung Ha; Manh Linh Tran; Nguyen Thi … - In: Asian review of accounting 30 (2022) 5, pp. 669-690
Persistent link: https://www.econbiz.de/10013455322
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Role of corporate governance in constraining earnings management practices : a study of select Indian and Chinese firms
Pandey, Aprajita; Pattanayak, Jamini Kanta; Singh, Prakash - In: Journal of Indian business research 14 (2022) 3, pp. 231-250
Persistent link: https://www.econbiz.de/10013288106
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Do philanthropic auditors provide higher-quality audit services? : evidence from china
Li, Dan; Yang, Zhifeng; Zhang, Keyuan; Zhang, Min - In: The international journal of accounting 57 (2022) 3, pp. 1-37
Persistent link: https://www.econbiz.de/10013389376
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Diversity of signing auditors and audit quality : evidence from capital market in China
Athavale, Manoj; Guo, Zhaorui; Meng, Yun; Zhang, Tianshu - In: International review of economics & finance : IREF 78 (2022), pp. 554-571
Persistent link: https://www.econbiz.de/10013334600
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The quality of China's GDP statistics
Holz, Carsten A. - In: China economic review : an international journal 30 (2014), pp. 309-338
Persistent link: https://www.econbiz.de/10011392585
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Benford's law and Chinese banks' non-performing loans
Kauko, Karlo - 2019
Benford's law states that the leading significant digits in real-world data sets, provided the data span several orders of magnitude, are not normally uniformly distributed. Deviations from this law may indicate human intervention, even fraud. The data on Chinese banks' non-performing loans has...
Persistent link: https://www.econbiz.de/10012161109