Zobrazeno 1 - 10
of 18
pro vyhledávání: '"Zili Zhuang"'
Publikováno v:
Contemporary Accounting Research. 38:2461-2495
This study investigates why auditors leave public accounting and the consequences of auditor departures, both of which have been of great concern for audit firms and regulators worldwide. Using data from China and controlling for demographics, we fin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::93556f65e6bcfa0705014f1e9f649710
https://doi.org/10.1111/1911-3846.12702
https://doi.org/10.1111/1911-3846.12702
Publikováno v:
The Accounting Review. 96:103-127
Relying on the size of partner signatures in audit reports in Taiwan to measure their narcissism, we find that audit quality rises with partner narcissism. Our analysis also implies that changes in audit quality are positively associated with changes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5e8148a5ba7ac64d08ffcc537a929e12
https://doi.org/10.2308/tar-2018-0420
https://doi.org/10.2308/tar-2018-0420
Publikováno v:
International Review of Financial Analysis. 85:102465
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5de526e116795c2e1245e1f073e22298
https://doi.org/10.1016/j.irfa.2022.102465
https://doi.org/10.1016/j.irfa.2022.102465
Autor:
Zili Zhuang
Publikováno v:
Accounting & Finance. 56:289-294
This article discusses the paper by Bond, Govendir, and Wells (2016). The comments focus on four issues: (i) the evaluation of the book to market ratio of equity as an impairment indicator; (ii) the managerial discretion on realized impairments; (iii
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bb8834142bdcaed1d5f5e51a0e9e9d8a
https://doi.org/10.1111/acfi.12199
https://doi.org/10.1111/acfi.12199
Publikováno v:
SSRN Electronic Journal.
Permanent or long-term large shareholders have different governance incentives and mechanisms from institutional investors. Liquidity could facilitate either cutting and running by large shareholders or, alternatively, increased monitoring. Using an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::51899be267b0ffdc9473b165be069788
https://doi.org/10.2139/ssrn.3292786
https://doi.org/10.2139/ssrn.3292786
Publikováno v:
Journal of Business Finance & Accounting. 41:297-327
Net income adjustments resulting from mandatory 2005 IFRS adoption in Europe are value relevant for financial and non-financial firms. Differences in relevance of the aggregate adjustment and adjustments related to several IFRS standards, for financi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a31cfaac97fc0ae747b429635eeb98a0
https://doi.org/10.1111/jbfa.12067
https://doi.org/10.1111/jbfa.12067
Publikováno v:
Journal of Accounting and Public Policy. 33:145-166
We investigate whether accounting expertise on audit committees curtails expectations management to avoid negative earnings surprises. Controlling for the endogenous choice of an accounting expert, we find that firms with an accounting expert serving
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::092b7d16b0f38599c9f23c603bbff332
https://doi.org/10.1016/j.jaccpubpol.2013.12.004
https://doi.org/10.1016/j.jaccpubpol.2013.12.004
Publikováno v:
Review of Accounting Studies. 18:1123-1158
By employing a Heckman two-stage selection model, we identify whether employing a financial expert with or without accounting expertise on the audit committee is optimal and how earnings quality varies across these optimal and suboptimal choices. Usi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b8cf259730a32de326cf66cc8f49bed9
https://doi.org/10.1007/s11142-013-9229-8
https://doi.org/10.1007/s11142-013-9229-8
Publikováno v:
SSRN Electronic Journal.
This study investigates why auditors leave public accounting and the consequences of auditor departures, both of which have been of great concern for audit firms and regulators worldwide. Using data from China and controlling for demographics, we fin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fe698f1bd62a5bfe6e2892e4963d21c
https://doi.org/10.2139/ssrn.2954582
https://doi.org/10.2139/ssrn.2954582
Autor:
Zili Zhuang, Oliver Zhen Li
Publikováno v:
Contemporary Accounting Research. 29:710-737
We argue that management guidance on firms’ future earnings and other financial information serves to alleviate information asymmetry around seasoned equity offerings (SEOs), thus reducing the magnitude of SEO underpricing. Controlling for its endo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fe3c9fd549dde7606ec1d6e05b2bd7b1
https://doi.org/10.1111/j.1911-3846.2011.01120.x
https://doi.org/10.1111/j.1911-3846.2011.01120.x