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Political influence and coexistence of a uniform accounting system and accounting standards: Recent developments in China
J Zezhong **ao, P Weetman, M Sun - Abacus, 2004 - Wiley Online Library
This article investigates the role of political influence, as well as accounting tradition and the
equity market, in China's recent changes in accounting regulation. We find that the Chinese …
equity market, in China's recent changes in accounting regulation. We find that the Chinese …
The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies
This paper analyzes the factors behind Chinese listed companies' voluntary adoption of
Internet-based financial reporting, as well as their extent of disclosure. Factors identified as …
Internet-based financial reporting, as well as their extent of disclosure. Factors identified as …
Tracks: Audit quality, earnings, and the Shanghai stock market reaction
FA Gul, SYJ Sun, JSL Tsui - Journal of Accounting, Auditing …, 2003 - journals.sagepub.com
This study examines whether audit quality in the Shanghai Stock Exchange affects the
positive association between change in earnings per share and cumulative abnormal return …
positive association between change in earnings per share and cumulative abnormal return …
The impact of corporate governance on auditor choice: Evidence from China
ZJ Lin, M Liu - Journal of International Accounting, Auditing and …, 2009 - Elsevier
As the largest and fastest growing emerging market, China is becoming more and more
important to investors throughout the world. The purpose of this paper is to investigate the …
important to investors throughout the world. The purpose of this paper is to investigate the …
How do various forms of auditor rotation affect audit quality? Evidence from China
M Firth, OM Rui, X Wu - The International Journal of Accounting, 2012 - Elsevier
The Enron/Arthur Andersen scandal has raised concerns internationally about auditor
independence, audit quality, and the need for regulatory action such as mandatory auditor …
independence, audit quality, and the need for regulatory action such as mandatory auditor …
Evidence from China on whether harmonized accounting standards harmonize accounting practices
S Chen, Z Sun, Y Wang - Accounting Horizons, 2002 - publications.aaahq.org
While international harmonization of accounting is gaining momentum in recent years, there
is little empirical evidence on whether the harmonization of accounting standards leads to …
is little empirical evidence on whether the harmonization of accounting standards leads to …
The role of international accounting standards in transitional economies: A study of the People's Republic of China
EA Eccher, PM Healy - Available at SSRN 233598, 2000 - papers.ssrn.com
This paper examines the usefulness of International Accounting Standards (IAS) in a
transitional economy, the People's Republic of China (PRC). Using a sample of firms that …
transitional economy, the People's Republic of China (PRC). Using a sample of firms that …
A Grounded Theory Exposition of the Role of the Supervisory Board in China*
JZ **ao, J Dahya, Z Lin - British Journal of Management, 2004 - Wiley Online Library
This paper reports the findings of an investigation, through a series of interviews, into the
role of the supervisory board (SB) in Chinese listed companies. The interviews were …
role of the supervisory board (SB) in Chinese listed companies. The interviews were …
Executive integrity, audit opinion, and fraud in Chinese listed firms
We examine the influence of auditors on mitigating corporate fraud in China, which is known
to have weak legal enforcement, weak investor protection along with tight control of the …
to have weak legal enforcement, weak investor protection along with tight control of the …
Value relevance of disclosed related party transactions
Several recent North American corporate scandals have brought attention to the potential for
accounting manipulations associated with related party transactions (RPTs), which have …
accounting manipulations associated with related party transactions (RPTs), which have …