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Keywords: China
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Journal Articles
The Accounting Review (2022) 97 (3): 249–277.
Published: 01 May 2022
... the merger. We caution that our findings are specific to China and may not generalize to other countries. Data Availability: Data used in this study are available from public sources identified in the text. JEL Classifications: M42. knowledge transfer audit firm merger industry expertise audit...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (1): 341–364.
Published: 01 January 2022
... from China. We find the reductions in audit adjustments are associated with significant increases in material misstatements following the introduction of MICAs. In contrast, we find that the introduction of MICAs led to a significant reduction in material misstatements among clients that did...
Journal Articles
The Accounting Review (2018) 93 (3): 105–131.
Published: 01 May 2018
...Donghua Chen; Jeong-Bon Kim; Oliver Zhen Li; Shangkun Liang ABSTRACT Managers of China's state-owned firms work in a closed pyramidal managerial labor market. They enjoy non-transferable benefits if they choose to stay within this system. The higher up are they in this labor market hierarchy...
Journal Articles
The Accounting Review (2015) 90 (4): 1591–1619.
Published: 01 July 2015
...Bin Ke; Clive S. Lennox; Qingquan Xin ABSTRACT This study examines whether China's weak institutional environment results in lower-quality audits by the Big 4 firms. We find that the Big 4 assign their less experienced partners to companies that are listed only in China compared with clients cross...
Journal Articles
The Accounting Review (2013) 88 (5): 1547–1574.
Published: 01 September 2013
...Zhihong Chen; Yuyan Guan; Bin Ke ABSTRACT: We examine the determinants and consequences of stock option compensation to directors of state-controlled Chinese firms that are incorporated outside China and listed in Hong Kong, referred to as state-controlled Red Chip firms, over the period 1990–2005...