Zobrazeno 1 - 10
of 26
pro vyhledávání: '"Jeng-Ren Chiou"'
Publikováno v:
China Journal of Accounting Research, Vol 3, Iss C, Pp 71-93 (2010)
This study solves the dispute between the free cash flow and tunneling hypotheses in explaining the role of cash dividends on asset expropriation of the controlling shareholders in Chinese listed firms. Investors value more the cash dividends and the
Externí odkaz:
https://doaj.org/article/50204b5a98434b59897f33f8def09510
Publikováno v:
Asian Review of Accounting. 25:322-334
Purpose The purpose of this paper is to examine the association between the cost of debt (COD) and auditor industry expertise using Taiwanese data. Since previous studies (Li et al., 2010) have only examined the relation between industry specializati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8eab4bded2f3be80452c32e846c6c023
https://doi.org/10.1108/ara-08-2014-0092
https://doi.org/10.1108/ara-08-2014-0092
Autor:
Ting-Chiao Huang1 littlejoey1026@hotmail.com, Jeng-Ren Chiou2, Hua-Wei Huang2, Jeng-Fang Chen2
Publikováno v:
Asia Pacific Management Review. 2015, Vol. 20 Issue 4, p219-233. 15p.
Publikováno v:
Asia Pacific Management Review. 20:219-233
We investigate whether women audit partners earn lower audit fees than their men colleagues. By examining 2002–2011 fee data for audit engagements in Taiwan, where the names of signing audit partners are disclosed, we find that audit engagements wi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a1f537a187606797e312801c9f155be1
https://doi.org/10.1016/j.apmrv.2015.02.001
https://doi.org/10.1016/j.apmrv.2015.02.001
Publikováno v:
AUDITING: A Journal of Practice & Theory. 35:121-145
SUMMARY We investigate the effects of audit market concentration on audit fees and audit quality in China, where competition is intense and the legal environment is relatively weak compared with developed countries. Analyzing 12,334 firm-year observa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8ddc092304835d0408ef2616e7e383a3
https://doi.org/10.2308/ajpt-51299
https://doi.org/10.2308/ajpt-51299
Publikováno v:
The Accounting Review. 90:1517-1546
Issues related to low-balling of initial year audit fees and the resultant impact on audit quality have received significant attention from regulators in many countries. Using 9,684 observations from China during the years 2002–2011, we find that t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::66c7f079d13899fd6e4eded9906b8515
https://doi.org/10.2308/accr-50958
https://doi.org/10.2308/accr-50958
Publikováno v:
Corporate Governance: An International Review. 22:24-42
Manuscript Type Empirical Research Question/Issue This study investigates the influence of CEO characteristics on internal control quality in the U. S. Research Findings/Insights Using a sample of 4,374 ExecuComp non-financial firms, we find that CEO
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::889e919e4288e48bad519f4264d709b5
https://doi.org/10.1111/corg.12042
https://doi.org/10.1111/corg.12042
Publikováno v:
Journal of Accounting and Public Policy. 32:292-313
This study examines the effect of disclosure regulation on earnings management using Taiwanese companies conducting transactions with China as the institutional setting. Measuring earnings management by the amount of discretionary accruals (DACCs), t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9ba55af428f556e8f6e926fce1d4d9d8
https://doi.org/10.1016/j.jaccpubpol.2013.04.003
https://doi.org/10.1016/j.jaccpubpol.2013.04.003
Publikováno v:
Emerging Markets Finance & Trade. Jan/Feb2010, Vol. 46 Issue 1, p56-74. 19p. 4 Charts.
Publikováno v:
Corporate Governance: An International Review. Jul2004, Vol. 12 Issue 3, p389-402. 14p.