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Nan Zhou
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Journal Articles

COSO-Based Internal Control and Accounts Receivable Management

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Hanwen Chen, Siyi Liu, Daoguang Yang, Nan Zhou
Journal: Journal of International Accounting Research
Journal of International Accounting Research 1–24.
https://doi.org/10.2308/JIAR-2022-053
Published: 27 November 2024
View articletitled, COSO-Based Internal Control and Accounts Receivable Management
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Journal Articles

A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects

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Chao Chen, David G. Harris, Linna Shi, Nan Zhou
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2024) 23 (3): 29–49.
https://doi.org/10.2308/JIAR-2023-024
Published: 01 November 2024
View articletitled, A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects
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Journal Articles

Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China

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Hsihui Chang, Xin Chen, C. S. Agnes Cheng, Nan Zhou
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2021) 20 (2): 1–23.
https://doi.org/10.2308/JIAR-2021-041
Published: 01 June 2021
View articletitled, Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China
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Journal Articles

Foreign Ownership and Real Earnings Management: Evidence from Japan

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Jun Guo, Pinghsun Huang, Yan Zhang, Nan Zhou
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2015) 14 (2): 185–213.
https://doi.org/10.2308/jiar-51274
Published: 01 September 2015
View articletitled, Foreign Ownership and Real Earnings Management: Evidence from Japan
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