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The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China
16 references·0 citing·51 second hopsampled
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China (2022)The Role of Auditing Firms in the Impleme…The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability (2016)The Interaction of the IFRS 9…On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms (2015)On the Benefits of Audit Mark…Fair Value Measurements and Audit Fees: Evidence from the Banking Industry (2014)Fair Value Measurements and A…Fair value and audit fees (2013)Fair value and audit feesAuditor Style and Financial Statement Comparability (2013)Auditor Style and Financial S…The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)The Impact of Mandatory IFRS …The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors (2012)The Audit of Fair Values and …How Much Does IFRS Cost? IFRS Adoption and Audit Fees (2012)How Much Does IFRS Cost? IFRS…Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance (2012)Extreme Estimation Uncertaint…Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China* (2011)Challenges for Implementation…Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China* (2010)Aggregate Quasi Rents and Aud…Adaptability to fair value accounting in an emerging economy (2010)Adaptability to fair value ac…Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Auditors' Governance Function…Australia's switch to international financial reporting standards: a perspective from account preparers (2006)Australia's switch to interna…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Auditor choice and the cost of debt capital for newly public firms (2004)Auditor choice and the cost o…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015)Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability (2016)How audit effort affects audit quality: An audit process and audit output perspective (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Specification Tests in Econometrics (1978)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)The Pricing of Audit Services: Theory and Evidence (1980)Auditor brand name reputations and industry specializations (1995)Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing (2015)What is the Relationship Between Audit Partner Busyness and Audit Quality? (2015)Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France (2018)Capital markets research in accounting (2001)Experimental research in financial accounting (2002)Management's Incentives to Avoid Negative Earnings Surprises (2002)Auditors and Client Investment Efficiency (2016)Understanding the Relation between Financial Reporting Quality and Audit Quality (2016)Auditor size and audit quality (1981)Investor protection and corporate governance (2000)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments (2015)Who Captures the Power of the Pen? (2017)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Corporate governance in emerging markets: A survey (2012)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Corporate Governance in China: A Survey (2020)Earnings Management During Import Relief Investigations (1991)Industry costs of equity (1997)Law and Finance (1998)Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees (2014)Does mandatory IFRS adoption facilitate debt financing? (2015)The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)The case for motivated reasoning. (1990)The Adaptive Decision Maker (1993)The Effect of Audit Quality on Earnings Management* (1998)Auditing Challenging Fair Value Measurements: Evidence from the Field (2016)Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy (2016)Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFO s, and External Auditors (2017)Performance matched discretionary accrual measures (2005)Common auditors in M&A transactions (2015)The effect of accounting comparability on the accrual-based and real earnings management (2016)Accounting Comparability, Audit Effort, and Audit Outcomes (2017)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach (2011)Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises (2016)
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References

  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 2004Auditor choice and the cost of debt capital for newly public firms997 cited
  • 2007Auditors' Governance Functions and Legal Environments: An International Investigation*489 cited
  • 2013Auditor Style and Financial Statement Comparability370 cited
  • 2012The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence326 cited
  • 2012How Much Does IFRS Cost? IFRS Adoption and Audit Fees280 cited
  • 2012Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance253 cited
  • 2012The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors231 cited
  • 2010Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China*209 cited
  • 2011Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China*199 cited
  • 2016The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability194 cited
  • 2014Fair Value Measurements and Audit Fees: Evidence from the Banking Industry149 cited
  • 2015On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms138 cited
  • 2006Australia's switch to international financial reporting standards: a perspective from account preparers

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124 cited
  • 2013Fair value and audit fees124 cited
  • 2010Adaptability to fair value accounting in an emerging economy111 cited
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