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Do high-quality auditors improve non-GAAP reporting?

Feng, Zhuoan; Francis, Jere R.; Shan, Yaowen; Taylor, … - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 215-250

Persistent link: https://www.econbiz.de/10014234223

Do High-Quality Auditors Improve Non-GAAP Reporting?

Feng, Zhuoan; Francis, Jere R.; Shan, Yaowen; Taylor, … - 2022

Prior research finds that clients of high-quality auditors report higher quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a sample of Australian firms disclosing annual...

Persistent link: https://www.econbiz.de/10013291075

Key audit matters and stock price synchronicity : evidence from a quasi-natural experiment in China

Zhai, Huayun; Lu, Meiting; Shan, Yaowen; Liu, Qingzhuo; … - In: International review of financial analysis 75 (2021), pp. 1-11

Persistent link: https://www.econbiz.de/10012804054

Cost of mandatory international financial reporting standards : evidence of reduced accrual reliability

Lai, Cheng Y.; Li, Yang; Shan, Yaowen; Taylor, Stephen L. - In: Australian journal of management 38 (2013) 3, pp. 491-521

Persistent link: https://www.econbiz.de/10010233219

Improving the interpretation of complex audit evidence : the beneficial role of order effects

Shan, Yaowen; Harding, Noel - In: Abacus : a journal of accounting, finance and business … 49 (2013) 4, pp. 476-505

Persistent link: https://www.econbiz.de/10010236021

Regulatory intervention and audit quality : new evidence from audit firm suspension

Feng, Zhuoan; Li, Zixuan; Wong, Hau Yan; Wong, Jilnaught - In: Meditari accountancy research 31 (2023) 5, pp. 1165-1189

Persistent link: https://www.econbiz.de/10014432493

The impact of gender difference on the interpretation of uncertainty expressions

Han, Wenqi; Hellmann, Andreas; Lu, Meiting - In: Asian review of accounting 24 (2016) 2, pp. 185-201

Persistent link: https://www.econbiz.de/10011515457

Do auditors respond to stringent environmental regulation? : evidence from China’s new environmental protection law

Liu, Xinghe; Xu, Huifeng; Lu, Meiting - In: Economic modelling 96 (2021), pp. 54-67

Persistent link: https://www.econbiz.de/10012745333

Using the same provider for financial statement audit and assurance of extended external reports : choices and consequences

Lu, Meiting; Simnett, Roger; Zhou, Shan - In: Auditing : a journal of practice & theory 42 (2023) 1, pp. 125-154

Persistent link: https://www.econbiz.de/10014281001

To switch or not to switch? : the effect of audit firms' economies of scale on audit firm switches after audit price deregulation in China

Cao, Yanming; Chen, Jengfang; Lu, Meiting; Richardson, Grant - In: Journal of accounting and public policy 42 (2023) 4, pp. 1-21

Persistent link: https://www.econbiz.de/10014485469