Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Zhuoan Feng"'
Autor:
Yanming Cao, Zhuoan Feng
Publikováno v:
China Journal of Accounting Research, Vol 15, Iss 1, Pp 100221- (2022)
We examine whether supply shocks in the audit partner labor market induce clients to switch audit partners. We argue that audit partners in their early careers (i.e., junior partners) charge low audit fees to attract clients, which induces client fir
Externí odkaz:
https://doaj.org/article/9060810f735b46b7995f23eacc162d4b
Publikováno v:
Accounting Review, 98(1), 215-250. American Accounting Association
Prior research finds that clients of high-quality auditors report higher-quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f7cbba338e6d07e6595d3ed4455058a6
https://cris.maastrichtuniversity.nl/en/publications/2face640-d74e-481a-8c96-e69c19bd9ed0
https://cris.maastrichtuniversity.nl/en/publications/2face640-d74e-481a-8c96-e69c19bd9ed0
Publikováno v:
Finance Research Letters. 53:103644
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4f8bb59677757853383559b09376adf9
https://doi.org/10.1016/j.frl.2023.103644
https://doi.org/10.1016/j.frl.2023.103644
Publikováno v:
Meditari Accountancy Research.
Purpose This paper aims to examine how auditors respond through audit fees and audit quality following disciplinary actions imposed by audit regulators in an emerging market setting. Design/methodology/approach This paper uses the disciplinary action
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6295ccf1e125924f9b0b90a4837f10d3
https://doi.org/10.1108/medar-07-2021-1372
https://doi.org/10.1108/medar-07-2021-1372
Prior literature documents puzzling evidence revealing that tax avoidance activities do not affect firm‐specific risk. Using an extended US sample, we find that lower cash effective tax rates (ETRs) are associated with higher future return volatili
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1088762b934b45028cacc1548dbf4e46
https://hdl.handle.net/10453/152484
https://hdl.handle.net/10453/152484
Purpose This paper aims to provide a critical discussion of the application of the research pitching template developed by Professor Robert Faff to a research topic of tax avoidance and firm risk. This letter provides a brief commentary on using the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ad13374999aa5736ad5bbedfeefe0fe7
https://hdl.handle.net/10453/147741
https://hdl.handle.net/10453/147741
Publikováno v:
Accounting & Finance. 60:2361-2395
Financial statement comparability enables weighing the similarities and differences in financial performance between firms. Prior studies mainly focus on the role of accounting standards in the production of comparability, but the role of economic ag
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f54f6d4f1f013bd711bd0c7c2055c90
https://doi.org/10.1111/acfi.12354
https://doi.org/10.1111/acfi.12354