1 - 6 of 6 articles
AbstractThis commentary discusses how self-identification of accounting researchers by specific subfields (e.g., financial, managerial, audit, tax, systems, and non-profit/governmental) and further, by research method (e.g., archival, experimental, and analytical), limits the scope and potential...
AbstractThis paper investigates changes in accounting quality (AQ) and corporate investment efficiency around the mandatory adoption of International Financial Reporting Standards (IFRS) in China in 2007. We find that Chinese firms experience an overall decline in both AQ (measured by accrual...
AbstractThis study examines auditors’ dynamic role in the production of financial statement comparability from the perspective of auditor flow. For 47 mergers of audit firms in China from 1998 to 2012, we first divide pre-merger auditors into different auditor groups based on pre-merger audit...
AbstractUsing a sample of Chinese A-share listed companies from 2002 to 2013, we investigate how multiple-board independent directors allocate their effort and the consequences. The results indicate that: (1) Multiple-board independent directors do have a preference in their effort allocation....
AbstractThis study investigates the non-linear association between women top managers (WTM) and earnings management and further examines the moderating effect of monitoring intensity. Drawing on leadership style theory and using a sample of Chinese listed firms over the period of 2001–2011, our...
AbstractIn the light of drawbacks in prior studies exploring the adjustment costs driver of cost stickiness, this paper dynamically examines how the 2004 Minimum Wage Policy (MWP) affects cost stickiness in Chinese firms through its immediate effect on increased hiring costs. The results show...
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