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Journal Articles

Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards

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Li Fang, Jeffrey Pittman, Yinqi Zhang, Yuping Zhao
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 107–137.
https://doi.org/10.2308/AJPT-2022-185
Published: 01 August 2024
View articletitled, Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards
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Journal Articles

Audit Partner Engagement in Charities and Client Financial Reporting Quality

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Gus De Franco, Yuan Ji, Yinqi Zhang
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 73–102.
https://doi.org/10.2308/AJPT-2022-020
Published: 01 May 2024
View articletitled, Audit Partner Engagement in Charities and Client Financial Reporting Quality
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Journal Articles

Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPOs

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Sudipta Basu, Jagan Krishnan, Jong Eun Lee, Yinqi Zhang
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 1–24.
https://doi.org/10.2308/ajpt-51876
Published: 01 November 2018
View articletitled, Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPOs
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Journal Articles

Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

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Junxiong Fang, Gerald J. Lobo, Yinqi Zhang, Yuping Zhao
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 73–106.
https://doi.org/10.2308/ajpt-51768
Published: 01 May 2018
View articletitled, Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements
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Journal Articles

The Value of Big N Target Auditors in Corporate Takeovers

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Yuan Xie, Han S. Yi, Yinqi Zhang
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 141–169.
https://doi.org/10.2308/ajpt-50405
Published: 01 August 2013
View articletitled, The Value of Big N Target Auditors in Corporate Takeovers
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Journal Articles

Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?

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Audrey A. Gramling, Jayanthi Krishnan, Yinqi Zhang
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 59–79.
https://doi.org/10.2308/ajpt-10048
Published: 01 August 2011
View articletitled, Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?
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Journal Articles

Nonaudit Services and Earnings Management in the Pre-SOX and Post-SOX Eras

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Jayanthi Krishnan, Lixin (Nancy) Su, Yinqi Zhang
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 103–123.
https://doi.org/10.2308/ajpt-10050
Published: 01 August 2011
View articletitled, Nonaudit Services and Earnings Management in the Pre-SOX and Post-SOX Eras
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Journal Articles

Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report

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Jagan Krishnan, Associate Professor, Yinqi Zhang
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2005) 24 (s-1): 115–138.
https://doi.org/10.2308/aud.2005.24.s-1.115
Published: 01 December 2005
View articletitled, Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
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Journal Articles

Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?

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Jayanthi Krishnan, Assistant Professor, Heibatollah Sami, Professor, Yinqi Zhang
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2005) 24 (2): 111–135.
https://doi.org/10.2308/aud.2005.24.2.111
Published: 01 November 2005
View articletitled, Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?
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