Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Ai‐Ru Yen"'
Autor:
Hsiao-Lun Lin, Ai-Ru Yen
Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 8, Iss 1, Pp 2-14 (2023)
Purpose – This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement associated with final audits. Design/methodology/approach
Externí odkaz:
https://doaj.org/article/251e68b0ea9e4cc39f5f579293f50fdb
89
In this paper, I investigate whether banks increase the recognition of bad debts and non-performing loans in response to the reduction of sales tax rates. The context of my investigation is the 1999 sales tax reduction effective on July 1, 19
In this paper, I investigate whether banks increase the recognition of bad debts and non-performing loans in response to the reduction of sales tax rates. The context of my investigation is the 1999 sales tax reduction effective on July 1, 19
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/99031462787832961437
Autor:
Hsiao-Lun Lin, Ai-Ru Yen
Publikováno v:
Asian Journal of Accounting Research. 8:2-14
PurposeThis study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement associated with final audits.Design/methodology/approachTwo regr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::33056ef4bb559cf5ab820419d766f4f2
https://doi.org/10.1108/ajar-07-2021-0116
https://doi.org/10.1108/ajar-07-2021-0116
Autor:
Hsiao-Lun Lin, Ai-Ru Yen
Publikováno v:
Asian Review of Accounting, 2016, Vol. 24, Issue 1, pp. 43-68.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARA-02-2014-0028
Autor:
Hsiao-Lun Lin, Ai-Ru Yen
Publikováno v:
Advances in Accounting. 57:100594
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3dfce0cd30e4f429e9273891aac4c3c
https://doi.org/10.1016/j.adiac.2022.100594
https://doi.org/10.1016/j.adiac.2022.100594
Publikováno v:
Journal of International Accounting Research. 18:127-141
Following the trend toward a globalized accounting standard, many non-English-speaking countries have adopted the International Financial Reporting Standards (IFRS). Translation of the IFRS from English to other languages is inevitable; thus, it is c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::704dd113d09b8b8cb3cae64a3bbd1eea
https://doi.org/10.2308/jiar-52289
https://doi.org/10.2308/jiar-52289
Autor:
Ai-Ru Yen, Hsiao-Lun Lin
Publikováno v:
Journal of Contemporary Accounting & Economics. 13:209-224
Using observations of public companies in Taiwan between 2008 and 2012, this study examines the determinants of demand for different assurance services from the perspectives of agency cost, information need, and quality of corporate governance. Our r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b9b839e2fcb299dcb5eb74529c1787bb
https://doi.org/10.1016/j.jcae.2017.09.004
https://doi.org/10.1016/j.jcae.2017.09.004
Publikováno v:
Review of Accounting and Finance. 13:65-87
Purpose – This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial repor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::42db2575cd03736468fd95271da9d33d
https://doi.org/10.1108/raf-06-2012-0053
https://doi.org/10.1108/raf-06-2012-0053
Publikováno v:
Review of Accounting and Finance. 9:139-155
Purpose – The purpose of this paper is to examine the association between investor perception management through reporting aggressive pro forma (PF) earnings and earnings management through real activities or by manipulating accruals.Design/methodo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa1907aae7e89d9ce30f39acaa7f123f
https://doi.org/10.1108/14757701011044161
https://doi.org/10.1108/14757701011044161