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Disclosure of internal control weaknesses and auditors' litigation risk

Chen, Kevin C. W.; Chen, Szu-fan - In: Auditing : a journal of practice & theory 43 (2024) 1, pp. 51-71

Persistent link: https://www.econbiz.de/10014487000

The economic consequences of ceasing option backdating

Chen, Szu-fan - 2021

The 2002 enactment of Section 403(a) of the Sarbanes-Oxley Act (SOX403) made option backdating less viable for firms. I examine whether the loss of the benefits obtained from option backdating is associated with more fraudulent activities after the enactment of SOX403. For firms suspected of...

Persistent link: https://www.econbiz.de/10013312212

Auditors Under Fire : The Association Between Audit Errors and the Career Setbacks of Individual Auditors

CHEN, KEVIN C. W.; CHEN, TAI‐YUAN; HAN, WEIFANG; … - In: Journal of Accounting Research 60 (2021) 3, pp. 853-900

Persistent link: https://www.econbiz.de/10012633804

Legal protection of investors, corporate governance, and the cost of equity capital

Chen, Kevin C. W.; Chen, Zhihong; Wei, K. C. John - In: The journal of corporate finance : contracting, … 15 (2009) 3, pp. 273-289

Persistent link: https://www.econbiz.de/10003854136

Agency costs of free cash flow and the effect of shareholder rights on the implied cost of equity capital

Chen, Kevin C. W.; Chen, Zhihong; Wei, K. C. John - In: Journal of financial and quantitative analysis : JFQA 46 (2011) 1, pp. 171-207

Persistent link: https://www.econbiz.de/10008991259

The effects of firm-initiated clawback provisions on bank loan contracting

Chan, Lilian H.; Chen, Kevin C. W.; Chen, Tai-Yuan - In: Journal of financial economics 110 (2013) 3, pp. 659-679

Persistent link: https://www.econbiz.de/10010255175

Substitution between real and accruals-based earnings management after voluntary adoption of compensation clawback provisions

Chan, Lilian H.; Chen, Kevin C. W.; Chen, Tai-Yuan; Yu, … - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 147-174

Persistent link: https://www.econbiz.de/10010488124

Mandatory clawback provisions, information disclosure, and the regulation of securities markets

Denis, Diane K. - In: Journal of accounting & economics 54 (2012) 2/3, pp. 197-200

Persistent link: https://www.econbiz.de/10009685215

The effects of firm-initiated clawback provisions on earnings quality and auditor behavior

Chan, Lilian H.; Chen, Kevin C. W.; Chen, Tai-yuan; Yu, … - In: Journal of accounting & economics 54 (2012) 2/3, pp. 180-196

Persistent link: https://www.econbiz.de/10009685218

The role of accounting information in security exchange delisting

Chen, Kevin C. W.; Schoderbek, Michael P. - In: Journal of accounting and public policy 18 (1999) 1, pp. 31-57

Persistent link: https://www.econbiz.de/10001365416