Purpose – The purpose of this paper is to investigate the phenomenon in China of listed companies propping up their reported earnings through the use of abnormal related‐party sales. It is hypothesised that two factors associated with securities regulation of listed companies in China will...

Purpose – The purpose of this paper is to investigate whether the level of bad debt provisions of financial institutions is affected by internal governance mechanisms (IGMs) from the perspective of the Type II principal‐principal (PP) conflicts between the controlling shareholders and the...

Purpose – The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS) and eXtensible Business Reporting Language (XBRL) on audit fees based on evidence from listed companies operating in an emerging economy. Whilst IFRS constitute high-quality...

This paper examines whether the audit quality of Chinese listed companies is affected by internal governance mechanisms (IGMs). The dataset comprises 443 firm-year observations during 2002-2005. The results show that foreign ownership concentration and the number of professional supervisors are...