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Keywords: China
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Journal Articles
Accounting Horizons (2023) 37 (3): 27–57.
Published: 01 September 2023
...Robert M. Bowen; Shantanu Dutta; Songlian Tang; Pengcheng Zhu SYNOPSIS We examine the effectiveness of corporate governance in influencing insider trading around private in-house meetings (hereafter “private meetings”) between management and investors in China. Consistent with better corporate...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2018) 32 (4): 85–115.
Published: 01 December 2018
... (editor) and two anonymous reviewers of Accounting Horizons. We are also grateful for comments provided by the discussant Dr. Claire Deng and participants at the 2017 Symposium on “Accounting, Auditing, and Corporate Governance Practices in China” organized by Xi'an Jiaotong-Liverpool University...
Journal Articles
Accounting Horizons (2018) 32 (4): 1–30.
Published: 01 December 2018
... participation is commonly viewed as constructive in Western organizations ( Van Dyne and LePine 1998 ; Turnipseed and Rassuli 2005 ), Farh, Zhong, and Organ (2004) find it largely absent in organizational citizenship behaviors in Chinese companies. Farh et al. (2004) argue that China's interpersonal...
Journal Articles
Accounting Horizons (2018) 32 (3): 169–194.
Published: 01 September 2018
...Stephen X. Gong; Ferdinand A. Gul; Liwei Shan SYNOPSIS This paper examines whether news coverage of client firms is associated with their audit fees. Using data from China listed firms during 2004–2013, we find that high coverage client firms are on average charged higher audit fees, irrespective...