Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Yan Luo"'
Autor:
Chengyee Janie Chang, Yan Luo
Publikováno v:
Managerial Auditing Journal. 36:1-16
Purpose This paper aims to examine major cognitive biases in auditors’ analyses involving visualization, as well as proposes practical approaches to address such biases in data visualization. Design/methodology/approach Using the professional judgm
Autor:
Linying Zhou, Yan Luo
Publikováno v:
Asian Review of Accounting. 27:228-246
Purpose The purpose of this paper is to investigate the empirical association between the tone of earnings announcements and a company’s membership in a sin industry. Design/methodology/approach This study constructs a model of the determinants of
Publikováno v:
Journal of Accounting Literature. 42:29-43
The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies important themes in recent research on the impact of social media on t
Publikováno v:
Asian Review of Accounting. 26:444-463
Purpose The purpose of this paper is to examine the influence of board gender diversity on the transparency of corporate political disclosure (CPD). Design/methodology/approach Two empirical proxies, CPD transparency and policy transparency, are cons
Autor:
Linying Zhou, Yan Luo
Publikováno v:
Asian Review of Accounting. 25:454-471
Purpose The purpose of this paper is to examine the effect of managerial ability on the tone of earnings announcements and on the market response to the tone. Design/methodology/approach This study constructs a model of the determinants of earnings a
Publikováno v:
Review of Accounting and Finance. 16:478-496
Purpose The purpose of this study is to examine the impact of workloads at public accounting firms on the likelihood of an audit deficiency being identified during a triennial inspection by the Public Company Accounting Oversight Board (PCAOB). Desig
Publikováno v:
Review of Accounting and Finance. 16:2-20
Purpose This study examines whether auditors’ pricing decisions on managerial ability are affected by auditor litigation risk (financial distress or financial crisis), auditor’s familiarity with their client or regulatory changes in the post-Sarb
Publikováno v:
Industrial Management & Data Systems. 115:1704-1723
Purpose – The purpose of this paper is to investigate the factors associated with consumer’s intention to adopt wearable technology in healthcare, and to examine the moderating effects of product type on consumer’s adoption intention. Design/me