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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
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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
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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
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Does the disclosure of internal control deficiency matter for accrual quality? : evidence from China
Deng, Kebin; Hu, Fang; Tian, Gary Gang; Zhong, Ziying - In: Journal of contemporary accounting & economics 18 (2022) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10013210026
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The role of large shareholders in goodwill impairment decisions : evidence from China
Han, Hongwen; Tang, Jiali Jenna; Tang, Qingquan - In: Emerging markets review 59 (2024), pp. 1-18
Persistent link: https://www.econbiz.de/10014533570
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Information sharing between mutual funds and auditors
Hope, Ole-Kristian; Rao, Pingui; Xu, Yanping; Yue, Heng - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 152-197
Persistent link: https://www.econbiz.de/10014304035
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The relevance of international financial reporting standards of Kazakhstan : perception of auditors
Abdullah, Aminah; Khadaroo, Iqbal; Zhameshov, Nurlan - In: International journal of accounting and finance 4 (2014) 3, pp. 305-322
Persistent link: https://www.econbiz.de/10010340219
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International standards on auditing (ISAs) adoption : an institutional perspective
Eltweri, Ahmed; Faccia, Alessio; Foster, Scott - In: Administrative Sciences : open access journal 12 (2022) 3, pp. 1-19
This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North African region. This study conducted...
Persistent link: https://www.econbiz.de/10013396122
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Public sector performance auditing in a political hegemony : a case study of Indonesia
Sumiyana; Hendrian; Jayasinghe, Kelum; Wijethilaka, Chaminda - In: Financial accountability and management 39 (2023) 4, pp. 691-714
Persistent link: https://www.econbiz.de/10014432310
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Auditor reputation and auditor endependence : evidence from an emerging market
Sori, Zulkarnain Muhamad; Mohamad, Shamsher; Karbhari, Yusuf - In: Focus on finance and accounting research, (pp. 103-116). 2006
Persistent link: https://www.econbiz.de/10003742577