Výsledky vyhledávání - "Joseph H. Zhang"

Corporate innovation and future earnings: does early patent disclosure matter?

Autor: Liu Yang, Joseph H. Zhang, James M. Plečnik

Publikováno v: Accounting & Finance. 62:2011-2056

This study investigates how technology disclosure through patent filings affects the value of corporate innovation. We first examine how different proxies of firm innovation relate to future earnings, and find that patent citations and originality co

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e15939391275a8b5347ff183766c1a48
https://doi.org/10.1111/acfi.12851

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Do Chief Audit Executives Matter? Evidence from Turnover Events

Autor: Gerald J. Lobo, Meng Lyu, Bing Wang, Joseph H. Zhang

Publikováno v: AUDITING: A Journal of Practice & Theory. 41:165-190

SUMMARY We investigate the chief audit executive's (CAE) internal audit supervisory role by examining the change in internal audit monitoring effectiveness following the turnover of CAEs. Using a sample of firms listed on the small and medium enterpr

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::0be0988431b9ae91ba00346f734c8c9b
https://doi.org/10.2308/ajpt-2020-112

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Auditing the Derivative Usage of Bank-Holding Companies

Autor: Stephanie Hairston, Joseph A Johnston, Joseph H. Zhang

Publikováno v: Accounting Horizons.

Auditing financial derivatives is complex and contentious. Our study examines the impact of derivative use on the risk premium charged by auditors of bank holding companies (BHCs). We find that audit fees are higher regardless of whether derivative i

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::053eb1faf8074a825008d76373acfd95
https://doi.org/10.2308/horizons-2020-197

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Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality

Autor: Yamin Zeng, Mengyu Zhang, Joseph H. Zhang, Junsheng Zhang

Publikováno v: Accounting Horizons. 35:167-192

SYNOPSIS Using Chinese data of key audit matters (KAM) reports, this study assesses whether the KAM rule improves audit quality and how KAM disclosures relate to audit quality. With textual analysis, we evaluate disclosure characteristics in detail a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::786ef13e806013201de2eec886347944
https://doi.org/10.2308/horizons-19-189

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Discussion of (dis)aggregated earnings guidance and acquisition financing

Autor: Joseph H. Zhang

Publikováno v: Asian Review of Accounting. 28:141-146

PurposeThe author discusses the paper by Ordyna (2020) and suggests a few areas for improvement. First, the author could think more about the financing scheme of the acquisition including hybrid debt securities. Second, the author could consider fore

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bcad608163be93d36e0c79be0a1806e0
https://doi.org/10.1108/ara-10-2019-0186

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