Zobrazeno 1 - 10
of 18
pro vyhledávání: '"Ying Han Fan"'
Publikováno v:
Accounting Forum. 45:435-459
This study aims to investigate the personal and social influences on Chinese auditors’ intentions to accept unethical engagements when faced with ethical dilemmas. The theory of reasoned action (TR...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b028badacd2a9dbf2c312efb7fbc07d3
https://doi.org/10.1080/01559982.2021.1975615
https://doi.org/10.1080/01559982.2021.1975615
Publikováno v:
Sustainability, Vol 12, Iss 3078, p 3078 (2020)
Mergers and acquisitions (M&A) are an essential way for enterprises to achieve sustainable development. As large sums of money are typically involved in M&A transactions, financing is a vital factor in outcomes. This study examines the relation betwe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fb2331f2d8a2344113b57f4b91f8ec1a
https://www.mdpi.com/2071-1050/12/8/3078
https://www.mdpi.com/2071-1050/12/8/3078
Publikováno v:
Journal of Business Ethics Education. 14:93-120
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4749c027cb15b41f32d475468d958788
https://doi.org/10.5840/jbee2017146
https://doi.org/10.5840/jbee2017146
Publikováno v:
eJournal of Tax Research. Dec2015, Vol. 13 Issue 3, p716-739. 24p. 4 Charts.
Publikováno v:
International Review of Economics & Finance. 36:107-118
In this paper, the relationship between private placements of common stocks and cash dividends for Chinese listed firms is investigated. It finds that Chinese listed firms pay more cash dividends after private placements than do those that are not in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d218bd03acc356382bca8b0776fe7bba
https://doi.org/10.1016/j.iref.2014.11.011
https://doi.org/10.1016/j.iref.2014.11.011
Publikováno v:
Managerial Auditing Journal. 29:695-716
Purpose – The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2d4fcb3af3a2990e809f966de0915ef9
https://doi.org/10.1108/maj-11-2013-0957
https://doi.org/10.1108/maj-11-2013-0957
Publikováno v:
Asian Review of Accounting. 21:205-222
Purpose – The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::46166c4b9480dfbef73b7d0f3d035c8d
https://doi.org/10.1108/ara-04-2013-0027
https://doi.org/10.1108/ara-04-2013-0027
Publikováno v:
Asian Review of Accounting. 20:74-87
PurposeThe purpose of this paper is to describe the results of a cross‐sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The pa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::103c221b322913f421d361b9c5ed831f
https://doi.org/10.1108/13217341211224736
https://doi.org/10.1108/13217341211224736
Publikováno v:
Journal of Business Ethics Education. 9:27-50
A cross sectional study of a sample of Australian accounting students during 2011 is used to test whether the relationship concept of guanxi is accepted as a social networking concept across cultures. While favour-seeking guanxi appears to be equally
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a15379b7f6bca1d306e51750ca931a31
https://doi.org/10.5840/jbee201293
https://doi.org/10.5840/jbee201293