Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Lai, Lan"'
Publikováno v:
Accounting Horizons. Jun2024, Vol. 38 Issue 2, p83-100. 18p.
Publikováno v:
Journal of International Accounting Research. Spring2021, Vol. 20 Issue 1, p1-29. 29p. 9 Charts.
Publikováno v:
Journal of International Accounting Research. 20:1-29
We assess the unexplained information content of abnormal audit fees using a sample of initial public offering (IPO) audits in China. We find that abnormal IPO audit fees are positively associated with manipulation of pre-IPO real activities, suggest
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:79-99
SUMMARY This study examines how audit fee stickiness varies with changes in market competition in China and its effect on audit quality. The Chinese audit market structure has changed significantly since the Chinese Institute of Certified Public Acco
Publikováno v:
Accounting Horizons. 31:133-153
SYNOPSIS In this study, we examine the effect of a borrower having the same auditor as its main creditor bank on audit quality and the cost of the firm's bank loans. Japan is chosen as the context for this study because of its long-established bank-b
Publikováno v:
Journal of International Accounting Research. Dec2016, Vol. 15 Issue 3, p49-66. 18p. 9 Charts.
Publikováno v:
Accounting Review. Mar2017, Vol. 92 Issue 2, p247-270. 24p. 1 Diagram, 10 Charts.
Publikováno v:
Journal of International Accounting Research. 15:1-30
This study examines how differential auditor quality can affect clients' tax noncompliance at different book-tax conformity levels. Overall, we find that high-quality auditors are associated with client firms' better tax compliance. Specifically, hig
Publikováno v:
The Accounting Review. 92:247-270
Local governments play dual, but conflicting, roles in China's tax system. That is, they are both tax collectors and controlling shareholders of firms subject to tax payments. We investigate how local governments balance their tax collection and tax
Publikováno v:
Journal of International Accounting Research. 15:49-66
Taking advantage of the agency conflicts between controlling shareholders and minority shareholders and the weak corporate governance in a transition economy, we investigate the relationship between tax avoidance (proxied by effective tax rates) and