Zobrazeno 1 - 10
of 49
pro vyhledávání: '"Xijia Su"'
Publikováno v:
China Journal of Accounting Research, Vol 7, Iss 4, Pp 223-245 (2014)
Although the benefits of auditing are uncontroversial in developed markets, there is scant evidence about its effect in emerging economies. Auditing derives its value by increasing the credibility of financial statements, which in turn increases inve
Externí odkaz:
https://doaj.org/article/605616df1feb4d7eb173578923164150
Publikováno v:
China Journal of Accounting Research, Vol 5, Iss 2, Pp 101-125 (2012)
We study the effect of state control on capital allocation and investment in China, where the government screens prospective stock issuers. We find that state firms are more likely to obtain government approval to conduct seasoned equity offerings th
Externí odkaz:
https://doaj.org/article/f4cf1ec094914f699368011c846457ee
Publikováno v:
Anesthesiology and Perioperative Science, Vol 2, Iss 4, Pp 1-4 (2024)
Externí odkaz:
https://doaj.org/article/0458f204522e41758c31b0edc6371dd0
Publikováno v:
Contemporary Accounting Research. Fall2000, Vol. 17 Issue 3, p429-455. 27p. 7 Charts, 1 Graph.
Publikováno v:
The International Journal of Accounting. 52:64-76
Before the public disclosure of audit fees was mandated, it was unlikely for an audit client to have accurate information about how much other companies were charged by their auditors. Public fee disclosure decreases the cost of auditees' access to a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::42423509ef516e3ff4b5ca5083a93528
https://doi.org/10.1016/j.intacc.2017.01.001
https://doi.org/10.1016/j.intacc.2017.01.001
Publikováno v:
The International Journal of Accounting. 51:1-22
In China's audit market, audit clients occasionally follow an audit partner who moves to another audit firm in an unforced setting (i.e., not due to the predecessor audit firm suffering regulatory sanctions). By examining a sample of Chinese listed c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::db094f019030affca9436682d965aaad
https://doi.org/10.1016/j.intacc.2016.01.001
https://doi.org/10.1016/j.intacc.2016.01.001
Publikováno v:
International Journal of Auditing. Nov2005, Vol. 9 Issue 3, p165-185. 21p.
Publikováno v:
Auditing: A Journal of Practice & Theory. May2010, Vol. 29 Issue 1, p41-72. 32p. 1 Diagram, 8 Charts.
Publikováno v:
Auditing: A Journal of Practice & Theory. Nov2009, Vol. 28 Issue 2, p227-246. 20p. 4 Charts.
Publikováno v:
Journal of Accounting and Public Policy. 31:553-574
In emerging markets, companies are often organized into corporate groups in which the controlling shareholders control the member firms through stock pyramids and cross-shareholdings. We examine how the incentive for these controlling shareholders to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::299c372407795173aaf4cc33500a51c5
https://doi.org/10.1016/j.jaccpubpol.2012.09.003
https://doi.org/10.1016/j.jaccpubpol.2012.09.003