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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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Audit pricing in China and Pakistan : a comparative review of audit practices
Younas, Zahid Irshad; Velte, Patrick; Ashfaq, Khadija - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 98-110
The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we run the combined model for two countries and observed...
Persistent link: https://www.econbiz.de/10010395926
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The impact of internal governance mechanisms on audit quality : a study of large listed companies in China
Shan, Yuan George - In: International journal of accounting, auditing and … 10 (2014) 1, pp. 68-90
Persistent link: https://www.econbiz.de/10010389705
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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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Adoption of Sarbanes-Oxley Act in China : antecedents and consequences of separate auditing
Zhang, Jidong; Han, Jing - In: International journal of auditing : IJA 20 (2016) 2, pp. 108-118
Persistent link: https://www.econbiz.de/10011531122
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Board informal hierarchy and audit quality : evidence from China
Zhang, Yi; Wang, Yang; Liao, Jiaxin - In: Managerial auditing journal 38 (2023) 6, pp. 927-946
Persistent link: https://www.econbiz.de/10014333394
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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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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