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題名:利用中國數據的財務會計與審計研究
書刊名:會計審計論叢
作者:戚務君 引用關係
作者(外文):Chi, Wuchun
出版日期:2019
卷期:9:2
頁次:頁1-23
主題關鍵詞:會計審計中國國有企業政治關聯性AccountingAuditingChinaState-owned enterprisePolitical connection
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:0
  • 點閱點閱:6
期刊論文
1.Fan, J. P. H.、Rui, O. M.、Zhao, M.(2008)。Public Governance and Corporate Finance: Evidence from Corruption Cases。Journal of Comparative Economics,36(3),343-364。  new window
2.de Franco, Gus、Kothari, Sagar P.、Verdi, Rodrigo S.(2011)。The Benefits of Financial Statement Comparability。Journal of Accounting Research,49(4),895-931。  new window
3.Firth, Michael A.、Rui, Oliver M.、Wu, Xi(2012)。Rotate back or not after mandatory audit partner rotation?。Journal of Accounting and Public Policy,31(4),356-373。  new window
4.Edmans, A.(2012)。The link between job satisfaction and firm value, with implications for corporate social responsibility。Academy of Management Perspectives,26(4),1-19。  new window
5.Wu, Wenfeng、Wu, Chongfeng、Zhou, Chunyang、Wu, Jun(2012)。Political connections, tax benefits and firm performance: Evidence from China。Journal of Accounting and Public Policy,31(3),277-300。  new window
6.Firth, M.、Mo, P. L. L.、Wong, R. M. K.(2012)。Auditors' organizational form, legal liability, and reporting conservatism: Evidence from China。Contemporary Accounting Research,29(1),57-93。  new window
7.Chen, C. J. P.、Su, X.、Zhao, R.(2000)。An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange。Contemporary Accounting Research,17(3),429-455。  new window
8.Ke, B.、Rui, O.、Yu, W.(2012)。Hong Kong Stock Listing and the Sensitivity of Managerial Compensation to Firm Performance in State-Controlled Chinese Firms。Review of Accounting Studies,17(1),166-188。  new window
9.Chen, Z.、Ke, B.、Yang, Z.(2013)。Minority Shareholders' Control Rights and the Quality of Corporate Decisions in Weak Investor Protection Countries: A Natural Experiment from China。The Accounting Review,88(4),1211-1238。  new window
10.Haw, I. M.、Wu, D. H.、Qi, D.、Wu, W.(2005)。Market consequences of earnings management in response to security regulations in China。Contemporary Accounting Research,22(1),95-140。  new window
11.Firth, M.、Rui, O. M.、Wu, W.(2011)。Cooking the Books: Recipes and Costs of Falsified Financial Statements in China。Journal of Corporate Finance,17(2),371-390。  new window
12.Chi, W.、Lisic, L. L.、Long, X.、Wang, K.(2013)。Do regulations limiting management influence over auditors improve audit quality? Evidence from China。Journal of Accounting and Public Policy,32(2),176-187。  new window
13.Chen, K. C. W.、Yuan, Hongqi(2004)。Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-based Regulation of Rights Issues。The Accounting Review,79(3),645-666。  new window
14.Chen, H.、Chen, J. Z.、Lobo, G. J.、Wang, Y.(2011)。Effects of audit quality on earnings management and cost of equity capital: Evidence from China。Contemporary Accounting Research,28(3),892-925。  new window
15.Chen, H.、Chen, J. Z.、Lobo, G. J.、Wang, Y.(2010)。Association between Borrower and Lender State Ownership and Accounting Conservatism。Journal of Accounting Research,48(5),973-1014。  new window
16.Gul, F. A.、Sami, H.、Zhou, H.(2009)。Auditor disaffiliation program in China and auditor independence。Auditing: A Journal of Practice and Theory,28(1),29-51。  new window
17.Huang, Hua-Wei、Raghunandan, K.、Huang, Ting-Chiao、Chiou, Jeng-Ren(2015)。Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence。The Accounting Review,90(4),1517-1546。  new window
18.Cheung, Y. L.、Rau, P. R.、Stouraitis, A.(2010)。Helping Hand or Grabbing hand? Central vs. Local Government Shareholders in Chinese Listed Firms。Review of Finance,14(4),669-694。  new window
19.Wang, Y.、Yu, L.、Zhao, Y.(2015)。The association between audit-partner quality and engagement quality: Evidence from financial report misstatements。Auditing: A Journal of Practice & Theory,34(3),81-111。  new window
20.Lennox, C. S.、Wu, X.、Zhang, T.(2014)。Does mandatory rotation of audit partners improve audit quality?。The Accounting Review,89(5),1775-1803。  new window
21.DeFond, M. L.、Wong, T. J.、Li, S.(1999)。The impact of improved auditor independence on audit market concentration in China。Journal of Accounting and Economics,28(3),269-305。  new window
22.Aharony, J.、Lee, C. J.、Wong, T. J.(2000)。Financial Packaging of IPO Firms in China。Journal of Accounting Research,38(1),103-126。  new window
23.Berkman, H.、Cole, R. A.、Fu, L. J.(2010)。Political connections and minority-shareholder protection: Evidence from securities-market regulation in China。Journal of Financial and Quantitative Analysis,45(6),1391-1417。  new window
24.Chen, X.、Lee, C.-W. J.、Li, J.(2008)。Government assisted earnings management in China。Journal of Accounting and Public Policy,27(3),262-274。  new window
25.Jian, M.、Wong, T. J.(2010)。Propping through related party transactions。Review of Accounting Studies,15(1),70-105。  new window
26.Servaes, H.、Tamayo, A.(2013)。The impact of corporate social responsibility on firm value: The role of customer awareness。Management Science,59(5),1045-1061。  new window
27.Xu, N.、Xu, X.、Yuan, Q.(2013)。Political connections, financing friction, and corporate investment: Evidence from Chinese listed family firms。European Financial Management,19(4),675-702。  new window
28.Piotroski, J. D.、Wong, T. J.、Zhang, T.(2015)。Political incentives to suppress negative information: Evidence from Chinese listed firms。Journal of Accounting Research,53(2),405-459。  new window
29.Chen, K. C.、Cheng, Q.、Lin, Y. C.、Lin, Y. C.、Xiao, X.(2016)。Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the Weak Country Effect?。The Accounting Review,91(5),1363-1390。  new window
30.Gong, Q.、Li, O. Z.、Lin, Y.、Wu, L.(2016)。On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms。The Accounting Review,91(2),463-488。  new window
31.Hung, M. Y.、Wong, T. J.、Zhang, T.(2012)。Political Considerations in the Decision of Chinese SOEs to List in Hong Kong。Journal of Accounting and Economics,53(1/2),435-449。  new window
32.Chen, Yi-Chun、Hung, Mingyi、Wang, Yongxiang(2018)。The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China。Journal of Accounting and Economics,65(1),169-190。  new window
33.Chen, F.、Peng, S.、Xue, S.、Yang, Z.、Ye, F.(2016)。Do audit clients successfully engage in opinion shopping? Partner‐level evidence。Journal of Accounting Research,54(1),79-112。  new window
34.Chen, D.、Kim, J.-B.、Li, O. Z.、Liang, S.(2018)。China's closed pyramidal managerial labor market and the stock price crash risk。The Accounting Review,93(3),105-131。  new window
35.Han, J.、He, J.、Pan, Z.、Shi, J.(2018)。Twenty years of accounting and finance research on the Chinese capital market。ABACUS,54(4),576-599。  new window
36.He, X.、Kothari, S. P.、Xiao, T.、Zuo, L.(2018)。Long-term impact of economic conditions on auditors' judgment。The Accounting Review,93(6),203-229。  new window
37.Knechel, W. R.、Niemi, L.、Zerni, M.(2013)。Empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships。Journal of Accounting Research,51(2),349-387。  new window
38.Li, L.、Qi, B.、Tian, G.、Zhang, G.(2017)。The contagion effect of low-quality audits at the level of individual auditors。The Accounting Review,92(1),137-163。  new window
39.Lennox, C.、Wang, Z. T.、Wu, X.(2018)。Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China。Journal of accounting and economics,65(1),21-40。  new window
40.Lennox, C. S.、Wu, X.(2018)。A review of the archival literature on audit partners。Accounting Horizons,32(2),1-35。  new window
41.Ke, B.、Lennox, C. S.、Xin, Q.(2015)。The effect of China's weak institutional environment on the quality of Big 4 audits。The Accounting Review,90(4),1591-1619。  new window
42.He, K.、Pan, X.、Tian, G.(2017)。Legal liability, government intervention, and auditor behavior: Evidence from structural reform of audit firms in China。European accounting review,26(1),61-95。  new window
43.He, X.、Pittman, J. A.、Rui, O. M.、Wu, D.(2017)。Do social ties between external auditors and audit committee members affect audit quality?。The Accounting Review,92(5),61-87。  new window
44.Guan, Y.、Su, L. N.、Wu, D.、Yang, Z.(2016)。Do school ties between auditors and client executives influence audit outcomes?。Journal of accounting and economics,61(2/3),506-525。  new window
45.Chen, Y.、Chen, D.、Wang, W.、Zheng, D.(2018)。Political uncertainty and firms' information environment: Evidence from China。Journal of Accounting and Public Policy,37(1),39-64。  new window
46.Chen, S.、Li, Z.、Chi, W.(2018)。Client importance and audit quality: evidence from China。Asia-Pacific Journal of Accounting & Economics,25(5),624-638。  new window
47.Taylor, S. D.(2011)。Does audit fee homogeneity exist? Premiums and discounts attributable to individual partners。Auditing: A Journal of Practice & Theory,30(4),249-272。  new window
48.Wong, T. J.(2016)。Corporate governance research on listed firms in China: Institutions, governance and accountability。Foundations and Trends® in Accounting,9(4),259-326。  new window
49.Xu, N.、Jiang, X.、Chan, K. C.、Wu, S.(2017)。Analyst herding and stock price crash risk: evidence from China。Journal of International Financial Management & Accounting,28(3),308-348。  new window
50.Fan, Joseph P. H.、Wong, Tak Jun、Zhang, Tianyu(2007)。Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms。Journal of Financial Economics,84(2),330-357。  new window
51.You, Jiaxing、Du, Guqian(2012)。Are Political Connections a Blessing or a Curse? Evidence from CEO Turnover in China。Corporate Governance: An International Review,20(2),179-194。  new window
52.Li, Hongbin、Zhou, Li-an(2005)。Political Turnover and Economic Performance: The Incentive Role of Personnel Control in China。Journal of Public Economics,89(9/10),1743-1762。  new window
53.Chen, Shimin、Sun, Sunny Y. J.、Wu, Donghui(2010)。Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis。The Accounting Review,85(1),127-158。  new window
54.Gul, Ferdinand A.、Wu, Donghui、Yang, Zhifeng(2013)。Do individual auditors affect audit quality? Evidence from archival data。The Accounting Review,88(6),1993-2023。  new window
55.Chan, K. Hung、Lin, Kenny Z.、Mo, Phyllis Lai-lan(2006)。A political-economic analysis of auditor reporting and auditor switches。Review of Accounting Studies,11(1),21-48。  new window
56.Chan, K. H.、Wu, D.(2011)。Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China。Contemporary Accounting Research,28(1),175-213。  new window
57.Wang, Qian、Wong, Tak-Jun、Xia, Lijun(2008)。State ownership, the institutional environment, and auditor choice: Evidence from China。Journal of Accounting and Economics,46(1),112-134。  new window
58.Chen, J. Z.、Chen, M.-H.、Chin, C.-L.、Lobo, G. J.(2020)。Do firms that have a common signing auditor exhibit higher earnings comparability?。The Accounting Review,95(3),115-143。  new window
59.Francis, J. R.(2004)。What do we know about audit quality?。The British Accounting Review,36(4),345-368。  new window
60.Francis, J. R.、Pinnuck, M. L.、Watanabe, O.(2014)。Auditor style and financial statement comparability。The Accounting Review,89(2),605-633。  new window
其他
1.Public Company Accounting Oversight Board(2009)。Concept Release on Requiring the Engagement Partner to Sign the Audit Report,New York, NY:PCAOB。  new window
2.Securities and Exchange Commission(2016)。Order Granting Approval of Proposed Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form and Related Amendments to Auditing Standards,Washington, DC:SEC。  new window
 
 
 
 
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