Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Wen-Jye Hung"'
Publikováno v:
Humanities & Social Sciences Communications, Vol 11, Iss 1, Pp 1-12 (2024)
Abstract Since the late 1970s’ reform and opening-up, China’s economy has achieved remarkable success, maintaining an average annual GDP growth of 9.7% from 1978 to 2006. In 2007, China achieved a GDP of 3.38 trillion USD, surpassing Germany to b
Externí odkaz:
https://doaj.org/article/6fb20309ef7c43338ef900fe2ccb8f90
Autor:
Wen-Jye Hung, 洪文傑
103
This article investigates the risk from two differences perspective of auditor’s behavior. The first, using Taiwanese listed firms we examined how the auditor-related idiosyncratic risk affected client firms’ credit risk from the perspec
This article investigates the risk from two differences perspective of auditor’s behavior. The first, using Taiwanese listed firms we examined how the auditor-related idiosyncratic risk affected client firms’ credit risk from the perspec
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/09569641653456542294
Autor:
Wen-Jye Hung, 洪文傑
95
This study is aimed at detecting the audit quality transition in recent years via examining whether the negative impact of the auditor’s client importance on earnings quality is softened after the occurrence of Enron case, Sarbanes & Oxley
This study is aimed at detecting the audit quality transition in recent years via examining whether the negative impact of the auditor’s client importance on earnings quality is softened after the occurrence of Enron case, Sarbanes & Oxley
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/68410698502030568901
Publikováno v:
International Journal of Emerging Markets.
PurposeThis study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.Design/methodology/approachThe sample chosen in this study comprises 30,599 firm-year observations of Chinese
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b5a827020403e0ff8bb9c9fd2ac3952f
https://doi.org/10.1108/ijoem-06-2022-0947
https://doi.org/10.1108/ijoem-06-2022-0947
Publikováno v:
Advances in Intelligent Systems and Computing ISBN: 9789811680472
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::66d8ef1597050497014cc616a865563c
https://doi.org/10.1007/978-981-16-8048-9_7
https://doi.org/10.1007/978-981-16-8048-9_7
Publikováno v:
2020 Management Science Informatization and Economic Innovation Development Conference (MSIEID).
Hotels are facing the greatest challenge since the outbreak of SARS and coronavirus disease, and researchers discovered that intellectual capital plays a crucial role at such times. This study applies the concept of artificial neural networks to inve
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::90691d67c5b5cc470b5d90a4d929dd61
https://doi.org/10.1109/msieid52046.2020.00016
https://doi.org/10.1109/msieid52046.2020.00016
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 22:137-162
Using Taiwanese listed firms, we examined how auditor-related idiosyncratic risk affects clients’ credit risks from the perspective of audit duration quality, including the level and volatility of audit report lag (ARL). We find that both the level
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::25699b9feeafebb1efb563244d95a25e
https://doi.org/10.1080/16081625.2014.981936
https://doi.org/10.1080/16081625.2014.981936
Publikováno v:
Review of Pacific Basin Financial Markets and Policies. 16:1350012
Using a sample of 3,274 firm-year data from an internationally renowned accounting firm, we investigate the effects of auditor–client relationship on auditor quality (measured by absolute discretionary accruals (ABSDA)) from the perspectives of aud
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::573939138c99418020d5fd397205380d
https://doi.org/10.1142/s0219091513500124
https://doi.org/10.1142/s0219091513500124