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Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China

Ji, Xu-dong; Lu, Wei; Qu, Wen - In: Journal of contemporary accounting & economics 11 (2015) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10011350454

Internal control weakness and accounting conservatism in China

Ji, Xudong; Lu, Wei; Qu, Wen - In: Managerial auditing journal 31 (2016) 6/7, pp. 688-726

Persistent link: https://www.econbiz.de/10011590466

Voluntary disclosure of internal control weakness and earnings quality : evidence from China

Ji, Xu-dong; Lu, Wei; Qu, Wen - In: The international journal of accounting : TIJA 52 (2017) 1, pp. 27-44

Persistent link: https://www.econbiz.de/10011782530

Internal control risk and audit fees : evidence from China

Ji, Xu-dong; Lu, Wei; Qu, Wen - In: Journal of contemporary accounting & economics 14 (2018) 3, pp. 266-287

Persistent link: https://www.econbiz.de/10011957327

Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX

Ji, Xudong; Lu, Wei; Qu, Wen; Richardson, Vernon J. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 3, pp. 43-68

Persistent link: https://www.econbiz.de/10012258373

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

Determinants and Economic Consequences of Voluntary Disclosure of Internal Control Weaknesses in China

Ji, Xu-Dong - 2015

This paper investigates the determinants and economic consequences of disclosure of internal control weaknesses (ICWs) by Chinese listed firms under the voluntary disclosure regime over 2010-2011. We find that the probability of firms disclosing ICWs is not only associated with firm...

Persistent link: https://www.econbiz.de/10013028590