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Professional scepticism in two economies with cultural differences and the public interest : evidence from China and the United States

Law, Philip; Yuen, Desmond - In: Applied economics 48 (2016) 1/3, pp. 89-106

Persistent link: https://www.econbiz.de/10011412597

Change at last in auditing standards

Sy, Aida; Tinker, Anthony - In: International journal of critical accounting : IJCA 5 (2013) 5, pp. 556-561

Persistent link: https://www.econbiz.de/10010378467

Do regulations limiting management influence over auditors improve audit quality? : evidence from China

Chi, Wuchun; Lisic, Ling Lei; Long, Xiaohai; Wang, Kun - In: Journal of accounting and public policy 32 (2013) 2, pp. 176-187

Persistent link: https://www.econbiz.de/10009742837

Auditors’ role in China : the joint effects of Guanxi and regulatory sanctions on earnings management

Du, Ning; Ronen, Joshua; Ye, Jianfang - In: Journal of accounting, auditing & finance 30 (2015) 4, pp. 461-483

Persistent link: https://www.econbiz.de/10011382650

Administrative audit regulation and the quality of accounting information : evidence from China securities regulatory commission's random inspection system

Chen, Hui; Zhuang, Wanting; Wang, Zijia; Zhou, Anzhe - In: Research in international business and finance 71 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10015062800

Capital market liberalization and auditors' accounting adjustments : evidence from a quasi-experiment

Deng, Yingwen; Hope, Ole-Kristian; Wang, Cyndia; Zhang, Min - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 215-248

Persistent link: https://www.econbiz.de/10013166731

Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China

Chi, Wuchun - 2013

We use data from China to examine whether regulations that limit management influence over auditors improve audit quality. China's State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in 2004 aimed at improving audit quality for state-owned...

Persistent link: https://www.econbiz.de/10013089427

Securities Class Actions in the United States and Canada Against Chinese Companies and Their Auditors : An Empirical Investigation

Feng, Nancy Chun - 2016

Chinese companies have accessed the public capital markets of the US and Canada more frequently in recent years. This … lawsuits (filed in the US and Canada) against Chinese companies and their auditors.Analysis of lawsuits worldwide shows that … from countries outside the US and Canada was compared to the Chinese companies. For the comparison group, the factors that …

Persistent link: https://www.econbiz.de/10012986245

Chinese auditor inspection access challenges : the market's response to integrated US regulatory and legislative action

Donley, Lacey; Legoria, Joseph; Reichelt, Kenneth J.; … - In: Journal of accounting and public policy 42 (2023) 6, pp. 1-19

Persistent link: https://www.econbiz.de/10014461610

The interplay between private and public regulations : evidence from ISO 14001 adoption among Chinese firms

He, Wenlong; Yang, Wei; Choi, Seong-jin - In: Journal of business ethics : JOBE 152 (2018) 2, pp. 477-497

Persistent link: https://www.econbiz.de/10011927003