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Journal Articles

The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective

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Ying Huang, Ningzhong Li, Jieying Zhang, Xiaolu Zhou
Journal: The Accounting Review
The Accounting Review (2024) 99 (4): 225–249.
https://doi.org/10.2308/TAR-2021-0716
Published: 01 July 2024
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Journal Articles

Do Firms Manage Earnings to Influence Credit Ratings? Evidence from Negative Credit Watch Resolutions

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Alfred Zhu Liu, K. R. Subramanyam, Jieying Zhang, Charles Shi
Journal: The Accounting Review
The Accounting Review (2018) 93 (3): 267–298.
https://doi.org/10.2308/accr-51855
Published: 01 May 2018
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Journal Articles

Affiliated Banker on Board and Conservative Accounting

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David H. Erkens, K. R. Subramanyam, Jieying Zhang
Journal: The Accounting Review
The Accounting Review (2014) 89 (5): 1703–1728.
https://doi.org/10.2308/accr-50798
Published: 01 September 2014
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