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Tax avoidance : does tax-specific industry expertise make a difference?

McGuire, Sean T.; Omer, Thomas C.; Wang, Dechun - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 975-1003

Persistent link: https://www.econbiz.de/10009565230

The demand for internal auditors following accounting and operational failures

Ege, Matthew S.; Kim, Young Hoon; Wang, Dechun - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 185-210

Persistent link: https://www.econbiz.de/10014431545

Auditor distraction : the case of outside job opportunities for external auditors and audit quality

Ege, Matthew; Kim, Young Hoon; Wang, Dechun - In: Contemporary accounting research : the journal of the … 41 (2024) 4, pp. 2546-2573

Persistent link: https://www.econbiz.de/10015158011

Does a lack of choice lead to lower quality? : evidence from auditor competition and client restatements

Newton, Nathan J.; Wang, Dechun; Wilkins, Michael - In: Auditing : a journal of practice & theory 32 (2013) 3, pp. 31-67

Persistent link: https://www.econbiz.de/10009786607

The impact of PCAOB Auditing Standard No. 5 on audit fees and audit quality

Wang, Dechun; Zhou, Jian - In: Accounting horizons : a quarterly publication of the … 26 (2012) 3, pp. 493-511

Persistent link: https://www.econbiz.de/10009661416

The impact of religion on the going concern reporting decisions of local audit offices

Omer, Thomas C.; Sharp, Nathan Y.; Wang, Dechun - In: Journal of business ethics : JOBE 149 (2018) 4, pp. 811-831

Persistent link: https://www.econbiz.de/10011867288

The earnings quality information content of dividend policies and audit pricing

Lawson, Bradley P.; Wang, Dechun - In: Contemporary accounting research : a journal of the … 33 (2016) 4, pp. 1685-1719

Persistent link: https://www.econbiz.de/10011639156

Internal control opinion shopping and audit market competition

Newton, Nathan J.; Persellin, Julie S.; Wang, Dechun; … - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 603-623

Persistent link: https://www.econbiz.de/10011458983

National and office-specific measures of auditor industry expertise and effects on audit quality

Reichelt, Kenneth J.; Wang, Dechun - In: Journal of accounting research 48 (2010) 3, pp. 647-686

Persistent link: https://www.econbiz.de/10003977008

Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy

Azzali, Stefano; Mazza, Tatiana; Reichelt, Kenneth John; … - 2021

We examine the effect IFRS adoption has had on audit effort and the effectiveness of greater audit effort on constraining earnings management. While prior studies have examined the costs of IFRS adoption, it is unclear whether IFRS adoption affects audit effort and whether extra audit effort...

Persistent link: https://www.econbiz.de/10013222564