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IFRS and US‐GAAP comparability before release No. 33‐8879

Liu, Chunhui - In: International Journal of Accounting & Information Management 19 (2011) 1, pp. 24-33

Purpose – The purpose of this paper is to investigate whether reported net income as per US‐generally accepted accounting principles (US‐GAAP) has become comparable to net income as per International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards...

Persistent link: https://www.econbiz.de/10014759155

The role of corporate governance in convergence with IFRS: evidence from China

Chen, Yu; Rezaee, Zabihollah - In: International Journal of Accounting & Information Management 20 (2012) 2, pp. 171-188

Purpose – The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the degree of IFRS convergence....

Persistent link: https://www.econbiz.de/10014759178

Rogue insiders, signature loopholes, and fraud rings

Guo, Chengqi (Chen); Hu, Xiaorui - In: International Journal of Accounting & Information Management 20 (2012) 4, pp. 348-362

Alibaba's business‐to‐business (B2B) fraud in China. The influence of such incidents and post‐hoc solutions are research …

Persistent link: https://www.econbiz.de/10014759185

Who extends the extensible?

Rao, Yanchao; Guo, Ken; Hou, Jing - In: International Journal of Accounting & Information Management 21 (2013) 2, pp. 133-147

Purpose – The purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial information; and second, to identify and test corporate governance factors that may be associated with voluntary taxonomy...

Persistent link: https://www.econbiz.de/10014759196

2012 Awards for Excellence

Liu, Chunhui - In: International Journal of Accounting & Information Management 21 (2013) 1

Persistent link: https://www.econbiz.de/10014759273

Convergence or divergence? Corporate climate-change reporting in China

Yang, Helen Hong; Farley, Alan - In: International Journal of Accounting & Information Management 24 (2016) 4, pp. 391-414

corporate environmental reporting (CER) in the context of China’s radical institutional transition from bureaucratic secrecy to … international reporting guidelines only. Findings Partial convergence in climate-change reporting co-exists with divergent China …

Persistent link: https://www.econbiz.de/10014759298

The impact of corporate governance and ownership structure reforms on earnings quality in China

Ji, Xu_Dong; Ahmed, Kamran; Lu, Wei - In: International Journal of Accounting & Information Management 23 (2015) 2, pp. 169-198

earnings quality in China both prior and subsequent to two important corporate reforms: the code of corporate governance (CCG …, but the SSR reform in 2005 has had little effect on listed firms’ earnings quality in China. These results hold good after … mechanisms in China. The results will help international investors better understand quality of financial information in China …

Persistent link: https://www.econbiz.de/10014759387

On the value relevance of analyst opinions and institutional shareholdings in China

Huang, Wei; Boateng, Agyenim - In: International Journal of Accounting and Information … 24 (2016) 3, pp. 206-225

Purpose This paper aims to examine the relevance of stock analysts’ opinions and institutional investors’ shareholding to the value of Chinese firms. Design/methodology/approach The authors use both internal and external corporate governance mechanism to investigate value relevance of...

Persistent link: https://www.econbiz.de/10014759445

Ownership structure and tax aggressiveness of Chinese listed companies

Ying, Tingting; Wright, Brian; Huang, Wei - In: International Journal of Accounting & Information Management 25 (2017) 3, pp. 313-332

firms. The authors highlight firm ownership and control factors that encourage aggressive tax planning in China. This paper … has important implications for both public policy and corporate governance in emerging markets similar to China. …

Persistent link: https://www.econbiz.de/10014759448

Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau

Yuen, Desmond C.Y.; Law, Philip K.F.; Lu, Chan; Qi Guan, Jie - In: International Journal of Accounting & Information Management 21 (2013) 3, pp. 209-226

Purpose – The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence and acceptance of dysfunctional behaviour by Macau's...

Persistent link: https://www.econbiz.de/10014759558