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A cross-cultural examination of auditors' willingness to relocate in public accounting : evidence from Hong Kong and the United States

Law, Philip; Yuen, Desmond; Lei, Adrian C. H. - In: International journal of auditing : IJA 20 (2016) 1, pp. 17-41

Persistent link: https://www.econbiz.de/10011482467

Professional scepticism in two economies with cultural differences and the public interest : evidence from China and the United States

Law, Philip; Yuen, Desmond - In: Applied economics 48 (2016) 1/3, pp. 89-106

Persistent link: https://www.econbiz.de/10011412597

Financial reporting quality and labor investment efficiency

Jung, Boochun; Lee, Woo-Jong; Weber, David P. - In: Contemporary accounting research : a journal of the … 31 (2014) 4, pp. 1047-1076

Persistent link: https://www.econbiz.de/10010482210

The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets

Jung, Boochun; Pourjalali, Hamid; Wen, Eric; Daniel, … - In: Advances in accounting : a research annual 29 (2013) 2, pp. 255-266

Persistent link: https://www.econbiz.de/10010229305

Firm Characteristics Influencing Responses Towards Adoption of the Fair Value Accounting Option : A Survey of Chief Financial Officers of U.S. Firms

Daniel, Shirley - 2010

This paper examines the opinions of Chief Financial Officers (CFOs) of public companies in the U.S. with respect to the choice of fair value accounting for non-financial assets. Based on 209 surveyed firms, we first show that the majority of CFOs are resistant to fair value accounting for...

Persistent link: https://www.econbiz.de/10013146189