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Dual audit, audit firm independence, and auditor conservatism

Lin, Chan-Jane; Lin, Hsiao-lun; Yen, Ai-ru - In: Review of accounting & finance 13 (2014) 1, pp. 65-87

Persistent link: https://www.econbiz.de/10010254697

Auditor sanctions and the management of riskiness of audit client portfolios

Lin, Hsiao-Lun; Yen, Ai-Ru - In: International journal of accounting, auditing and … 15 (2019) 2, pp. 144-167

Persistent link: https://www.econbiz.de/10012105510

Effects of translation on probability judgments : evidence from the IFRS in Taiwan

Lin, Hsiao-Lun; Yeh, Shu-Ling; Yen, Ai-Ru - In: Journal of international accounting research 18 (2019) 1, pp. 127-141

Persistent link: https://www.econbiz.de/10012212923

Determinants and market valuation of the decision to audit or review : evidence from Taiwan

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Journal of contemporary accounting & economics 13 (2017) 3, pp. 209-224

Persistent link: https://www.econbiz.de/10011791448

Dual audit, audit firm independence, and auditor conservatism

Lin, Chan-Jane; Lin, Hsiao-Lun; Yen, Ai-Ru - In: Review of Accounting and Finance 13 (2014), pp. 65-87

Purpose –This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting...

Persistent link: https://www.econbiz.de/10010814966

Auditor rotation, key audit matter disclosures, and financial reporting quality

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Advances in accounting : a research annual 57 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013365572

An examination of the association between interim audits and final audits

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Asian journal of accounting research 8 (2023) 1, pp. 2-14

Persistent link: https://www.econbiz.de/10013501098

The effects of IFRS experience on audit fees for listed companies in China

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Asian Review of Accounting 24 (2016) 1, pp. 43-68

Purpose – The purpose of this paper is to examine whether and how auditors’ and audit clients’ IFRS-related experience alters auditors’ pricing decisions in the initial years of IFRS adoption in China. Design/methodology/approach – The authors conduct the analysis by examining audit...

Persistent link: https://www.econbiz.de/10014675919

Dual audit, audit firm independence, and auditor conservatism

Lin, Chan-Jane; Lin, Hsiao-Lun; Yen, Ai-Ru - In: Review of Accounting and Finance 13 (2014) 1, pp. 65-87

Purpose – This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting...

Persistent link: https://www.econbiz.de/10014989862

The association between pro forma earnings and earnings management

Elshafie, Essam; Yen, Ai-ru; Yu, Minna - In: Review of accounting & finance 9 (2010) 2, pp. 139-155

Persistent link: https://www.econbiz.de/10003991033