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Chi, Hsin-Yi; Chin, Chen-lung - In: Auditing : a journal of practice & theory 30 (2011) 2, pp. 201-229

Persistent link: https://www.econbiz.de/10009238008

Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality

Chi, Hsin-Yi - 2011

Persistent link: https://www.econbiz.de/10013133569

The association between corporate governance and earnings quality : further evidence using the GOV-Score

Jiang, Wei; Lee, Picheng; Anandarajan, Asokan - In: Advances in accounting : a research annual 24 (2008) 2, pp. 191-201

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Earnings Forecasts Disclosure Regulation and Earnings Management by IPO Firms

Jaggi, Bikki; Chin, Chen-lung; Lin, Hsiou-Wei; Lee, Picheng - 2019

This study examines whether a regulation on mandatory disclosure of earnings forecasts encourages managers to issue more optimistic earnings forecasts, and whether the optimistic forecasts are revised downward or the reported earnings are managed upward using discretionary accruals to reduce the...

Persistent link: https://www.econbiz.de/10014074916

Managerial legal liability and Big 4 auditor choice

Chi, Hsin-Yi; Weng, Tzu-ching - In: Journal of business research : JBR 67 (2014) 9, pp. 1857-1869

Persistent link: https://www.econbiz.de/10010379218

The effect of key audit matters on the association of credit risk and earnings quality

Chiang, Shuling; Kleinman, Gary; Lee, Picheng - In: Managerial auditing journal 38 (2023) 7, pp. 997-1023

Persistent link: https://www.econbiz.de/10014429686

Earnings management of firms reporting material internal control weaknesses under Section 404 of the Sarbanes-Oxley Act

Chan, Kam C.; Farrell, Barbara; Lee, Picheng - In: Auditing : a journal of practice & theory 27 (2008) 2, pp. 161-179

Persistent link: https://www.econbiz.de/10003842165

Do non-staggered board elections matter to earnings quality and the value relevance of earnings and book value?

Chiang, Shuling; Kleinman, Gary; Lee, Picheng - In: Review of accounting & finance 16 (2017) 1, pp. 46-66

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Exploring the causes of accounting restatements by family firms

Sue, Shu-hui; Chin, Chen-lung; Chan, Ling-ching - In: Journal of business finance & accounting : JBFA 40 (2013) 9/10, pp. 1068-1094

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Loan loss provision decisions : an empirical analysis of the Spanish depository institutions

Anandarajan, Asokan; Hasan, Iftekhar; Lozano Vivas, Ana - In: Journal of international accounting auditing & taxation 14 (2005) 1, pp. 55-77

Persistent link: https://www.econbiz.de/10002829042