Content
March 2022, Volume 29, Issue 2
- 363-385 Impact of economic policy uncertainty on cash holdings: firm-level evidence from an emerging market
by Xunan Feng & Y. Ling Lo & Kam C. Chan - 386-401 The association between non-executive compensation and firm performance
by Chun-You Ko & Hunghua Pan & Li-Chun Kuo & Yen-Chun Ko - 402-431 Earnings management to achieve industry-average profitability in Japan
by Tomoyasu Yamaguchi - 432-450 A critical evaluation of the Jones models and the industry approach for the estimation of discretionary accruals
by Soon Suk Yoon & Hyo Jin Kim & Gregg S. Woodruff - 451-471 The effect of the accounting expertise of chief financial officers on corporate credit ratings
by Ming-Chin Chen & Chia-Wen Chang - 472-486 Liquidity around SEO announcements: evidence from China
by Weijie Chen & Wei Zhang & Zhenwei Lv & Gaofeng Zou - 487-501 Has EVA evolved to outperform conventional earnings measures in determining firm’s value? A case of Indian consumer firms
by Manju Tripathi & Smita Kashiramka & P. K. Jain - 502-522 The impact of cross-listing on earnings management and its economic consequence: evidence from China
by Qiaoyu Jia & Jia’Nan Zhou - 523-546 Firm performance and backward and forward linkages: the case of the garment sector in Myanmar
by Myo Min Kyi Win & Makoto Kakinaka - 547-572 Audit pricing of hard-to-read annual reports
by Meeok Cho & Jiwon Hyeon & Taejin Jung & Woo-Jong Lee
January 2022, Volume 29, Issue 1
- 1-35 Media tone, bias, and stock price crash risk: evidence from China
by Qian Li & Jiamin Wang & Liang Bao - 36-52 Industrial policy, corporate strategic differences, and debt financing cost
by Dongbo Liu & Yu Wang & Changling Sun - 53-76 Corporate social responsibility learning in mergers and acquisitions
by Chong Chen & Weijie Lu & Min Liu - 77-96 Managing the media coverage: evidence from managers’ stock selling
by Jun Yang & Jinghua Wang & Zhigao Yi & Ning Mao - 97-109 The asymmetric responses of aggregate earnings and stock returns to oil shocks and policy uncertainty
by Wensheng Kang - 110-128 Managerial sentiment and non-GAAP earnings disclosure: evidence from terrorist attacks
by Xia Chen - 129-153 Managerial overconfidence and firm profitability
by Hyun Ah Kim & Seung Uk Choi & Wooseok Choi - 154-178 Which is better, selective disclosure or fair disclosure? The effects of information asymmetry and incentive misalignment
by Yaxian Gong - 179-190 Fixed salary or incentive contract? The effect of stickiness of compensation contracts
by Toshiaki Wakabayashi - 191-221 Business social norms from overseas and corporate social responsibility performance: evidence from China
by Chong Ning & Ying Hao & Zhibo Liu & Yuting Liu - 222-232 Measuring technical and allocative efficiencies of public accounting firms in Taiwan
by Jengfang Chen & Ying-Chin Ho & Chi-Chang Hung & Yan-Jie Yang - 233-254 Mandatory IFRS adoption: friend or foe of M&As? International evidence
by Rita Wing Yue Yip & Beibei Liu & Danqing Young - 255-274 Does IFRS convergence promote corporate innovation? Preliminary evidence from China
by Min Zhang & Yaqian Wu & Lijing Tong & Yingwen Deng - 275-285 Privatization of a multi-product public firm
by Akio Kawasaki & Shunichi Matsuzaki
November 2021, Volume 28, Issue 6
- 631-656 Resource dependence or monitoring: a governance perspective on political connections
by Bingjie Wang & Siming Yan & Lihong Wang - 657-673 Sector heterogeneity and wage inequality
by Jiancai Pi & Yanwei Fan - 674-695 Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements: evidence from Korea
by Joonhyun Kim & Sukyoon Jung & Mihye Ha - 696-722 Capital regulation and bank capital ratio – introduction of a new measurement
by Quang Thi Thieu Nguyen & Christopher Gan & Zhaohua Li - 723-745 The impact of leverage and overinvestment on project financing: evidence from South Korea
by Eun Joo Cho & Jae Hong Lee & Jong Sung Park - 746-769 The relationship between earnings round up/down and global financial crisis: evidence from BRICS markets
by Surya Bhushan Kumar & Vinay Goyal & S. K. Mitra
September 2021, Volume 28, Issue 5
- 525-545 Corporate social responsibility, firm performance, and firm risk: the role of firm reputation
by Min Liu & Weijie Lu - 546-561 Corporate environmentalism in a managerial delegation and abatement subsidy policy
by Sang-Ho Lee & Chul-Hi Park - 562-576 A comparison of investors’ and analysts’ efficiency in incorporating accounting information
by Tony Kang & Yong Gyu Lee & Ji Yeon Ryu & Yong Keun Yoo - 577-591 ICTs impacts on trade: a comparative dynamic analysis for internet, mobile phones and broadband
by Ernesto Rodriguez-Crespo & Rocio Marco & Margarita Billon - 592-603 The impact of renewable and nonrenewable energy consumption on economic growth: a dynamic panel data approach
by Burcak Polat - 604-630 Corporate social responsibility and managerial short-termism
by Yujing Gong & Kung-Cheng Ho
July 2021, Volume 28, Issue 4
- 411-426 IPO over-funding and cost stickiness
by Lu Zhang & Jincai Li & Huijuan Wang - 427-453 Auditor industry specialization and stock price crash risk: individual-level evidence
by Hua Feng & Ahsan Habib & H. J. Huang & Bao-Lei Qi - 454-471 The effect of management style on financial statement comparability: evidence from Korean business groups
by Yong-Shik Kim & Sun A Kang & Sang-Hun Park - 472-481 Foreign trade and economic growth in South Africa
by Kenneth A. Tah & Courtney Czerniak & Alexa Levine & Kylie Wiggin & Iheanyi N. Osondu - 482-506 Does earnings management matter for firm leverage? An international analysis
by Tung Lam Dang & Man Dang & Phuong Dung Le & Hoa Nhan Nguyen & Quang Minh Nhi Nguyen & Darren Henry - 507-524 Wage inequality in Bangladesh, 2000–2010: an unconditional quantile regression decomposition
by Mohammad Jahangir Alam & Thomas Kloepfer & Shinji Kaneko
May 2021, Volume 28, Issue 3
- 285-310 The reverse corporate governance effect of online media management
by Junyan Li & Gaoliang Tian & Mohan Fonseka & Yi Si - 311-333 Discretionary income smoothing and crash risk: evidence from China
by Yuxiang Zhong & Wanli Li & Yue Li - 334-356 Do large shareholders separate the roles of CEO and board chairman for expropriations? Evidence from pyramidal business groups in China
by Huilong Liu & Yunfei Qi & Hong Wang - 357-374 Can tax enforcement affect misstatements? From the perspective of tax account and non-tax account misstatements
by Bin Li & Chen Ma - 375-386 Resale price maintenance and informative advertisement
by Gihwan Yi & Seung-Gyu Sim - 387-410 Employee tenure and earnings management through real activities manipulation
by Hyungjin Cho & Sera Choi & Dae-Hyun Kwon
March 2021, Volume 28, Issue 2
- 183-205 News media sentiment and asset prices in Korea: text-mining approach
by Dong-Jin Pyo & Jungho Kim - 206-224 CEOs raising daughters and female executives
by Xia Wang & Cencen Gao & Mingming Feng - 225-241 International investment with exchange rate risk
by Chen Fei & Weiyin Fei & Yayun Rui & Litan Yan - 242-262 Parent–subsidiary geographic dispersion and earnings management
by Bin Li & Wen Zheng & Li Li - 263-280 Related party transactions and income smoothing: new evidence from Korea
by Il Hang Shin & Sung Kyu Sohn & Sorah Park - 281-281 Erratum
by The Editors - 282-282 Erratum
by The Editors - 283-283 Corrigendum
by The Editors
January 2021, Volume 28, Issue 1
- 1-21 Bottom-up (top-down) rolling budgeting and job autonomy: consequences for the role of role overload and managerial performance
by Yu-Lin Chen & Mei-Chu Huang - 22-43 The effect of SFAS 158 on the mispricing of pension plan funding
by Jae B. Kim & Jonathan (Sangwook) Nam - 44-70 The effect of audit partner style on financial statement comparability
by Hyejin Ahn & Catherine Heyjung Sonu - 71-93 Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality
by Heesun Chung & Yewon Kim & Hee-Yeon Sunwoo - 94-116 Free riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan
by Shohei Nagasawa & Mizue Nagasawa - 117-132 Labor power, investor protection, and price synchronicity
by Shengzhong Huang & Brian M. Lam & Ming Liu & Byungcherl Charlie Sohn & Desmond C. Y. Yuen - 133-152 Mandatory vs. voluntary disclosure of management forecast in China
by Xiaobai Zhang & Hu Dan Semba & Hong Xu - 153-182 Debt enforcement and bank loans: evidence from insolvency practices worldwide
by Gerald J. Lobo & Chong Wang & Yanchao Wang & Feng (Harry) Wu
November 2020, Volume 27, Issue 6
- 649-666 Pension liabilities and conservative financial reporting
by Kyongsun Heo & Jaeyon Chu & Jennifer Jae-Young Kim & Jinhan Pae - 667-684 Stock market reaction to credit rating changes: new evidence
by Abu S Amin & Pawan Jain & Mahfuja Malik - 685-702 Sustainability of China’s listed commercial banks under background of the ‘new normal’
by Ke Chen & Yi Pan - 703-716 Weather conditions and electoral outcomes in Taiwan
by Li-Ju Chen - 717-726 Residual momentum versus price momentum: evidence from four Asian markets‡
by Chao-Shin Chiao & Yu-Jen Hsiao & Jou-Chun Chen & Nguyen Minh An - 727-744 Does the improvement in accounting standard IAS/IFRS cure the financial crisis and bank profitability? Evidence from banking sector in Lebanon
by Ahmad Abu Alrub & Mehmet Ağa & Husam Rjoub - 745-768 Unemployment after trade liberalization
by Soo Hyun (Catherine) Oh & Dongwoo Yoo
September 2020, Volume 27, Issue 5
- 511-530 Does religious culture matter for corporate risk-taking? Evidence from China
by Yaoqin Li & Xixiong Xu - 531-557 Does auditor-client distance matter to real earnings management? Evidence from China
by Xue Li & Zhiru Lin & Jin-hui Luo - 558-576 Study on the determinants of decision-making in peer-to-peer lending in South Korea
by Dongwoo Kim & Kyuho Maeng & Youngsang Cho - 577-590 Do investors anticipate the future earnings of firms in a homogeneous industry?
by Hyejeong Shin & Heejeong Shin & Su-In Kim - 591-611 Engagement partners participating in auditing standard setting and audit quality
by TsingZai C. Wu & Hua-Wei Huang & Chun-Chan Yu & Ching-Hui Wu - 612-629 Optimistic credit rating and its influence on corporate decisions: evidence from Korea
by Hyungjin Cho & Seung-Youb Han & Seungbin Oh & Hee-Yeon Sunwoo - 630-647 Managerial optimism or managerial opportunism: From a seasoned equity offerings perspective
by Yueh-Hsiang Lin & Ruei-Shian Wu
July 2020, Volume 27, Issue 4
- 389-405 Bank diversification, performance, and corporate governance: evidence from China
by Hsin-Yu Liang & Liang-wei Kuo & Kam C. Chan & Sheng-Hung Chen - 406-425 Can audit fees inhibit accounting misstatements? Moderating effects of auditor reputation from Chinese experience
by Bin Li & Chen Ma - 426-450 Global competitiveness and capital flows: does stage of economic development and risk rating matter?
by Seyed Alireza Athari & Komeil Shaeri & Dervis Kirikkaleli & Hasan Murat Ertugrul & Alper Ozun - 451-471 The asset growth anomaly in the Chinese stock market
by Xu Feng & Jiarui Fan & Yahui An - 472-489 Voluntary disclosure of investment forecasts and the cost of capital: evidence from the treatment effect estimates model
by Yoshinori Shimada - 490-509 Corporate entity representatives of business group and real earnings management: evidence from Taiwan
by Yu-Shan Wei & Shu-Ching Chou
May 2020, Volume 27, Issue 3
- 261-279 Corruption and audit market concentration: an international investigation
by Rong-Ruey Duh & Chunlai Ye & Lin-Hui Yu - 280-299 Does the productivity of labor influence credit risk? new evidence from South Korea
by Hyoung-joo Lim & Dafydd Mali - 300-311 Investment and adjustment costs of Korean firms in view of Tobin’s q
by Shin-Haing Kim & Taegi Kim - 312-326 Financial expertise and corporate tax avoidance
by Huichi Huang & Wei Zhang - 327-351 The bright side of investor sentiment: evidence from real activities manipulation
by Yi Si & Chongwu Xia & Endong Yang - 352-363 Chinese IPO returns: effects of ten-minute call auction
by Heming Zhang & Guanying Wang - 364-387 Spillover effect of FSS accounting inspection on audit hours of peer companies
by Jeehong Kim & Sooin Kim & Eunjung Cho
March 2020, Volume 27, Issue 2
- 151-172 Real earnings management and the cost of debt capital: international evidence
by Ji Hye Kim & Sang Ho Lee & Yong Keun Yoo - 173-194 The relationship between internal audit and foreign direct investment
by Abdulaziz Alzeban - 195-217 Communist party direct control and corporate investment efficiency: evidence from China
by Xiaorong Li & Kam C. Chan & Haitao Ma - 218-241 Modified audit opinions and debt contracting: evidence from China
by Hui Liu & Charles P. Cullinan & Junrui Zhang - 242-260 Investigating linear multi-factor models in asset pricing: considerable supplemental evidence
by Qi Shi & Adrian (Wai Kong) Cheung & Bin Li
January 2020, Volume 27, Issue 1
- 1-23 Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? Korean evidence
by Jong-Seo Choi & Ji-Ahn Nam - 24-50 Corporate organizational structure, tax havens and analyst forecast properties
by Audrey Wen-Hsin Hsu & Sophia Hsin-Tsai Liu & Siva Nathan - 51-70 Empirical research on the function of compensation committees: the influence of family control and professional managers
by Yen-Chi Chen & Hsuan-Lien Chu - 71-92 Payout policy decisions: the effect of compensation structures
by Ruei-Shian Wu & Yi-Rong Wu - 93-118 Compensation consultants’ reputation, non-compensation consulting services and CEO pay
by Audrey Wen-Hsin Hsu - 119-119 China and the world economy: special section for the 10th biennial conference of Hong Kong economic association
by Xinpeng Xu - 120-131 Impact of the Belt and Road Initiative on China’s soft power: preliminary evidence
by Jan P. Voon & Xinpeng Xu - 132-150 The inequality-housing price nexus in tourist resorts: theory and evidence
by Xinhua Gu & Guoqiang Li & Chun Kwok Lei & Li Sheng & Qingbin Zhao
November 2019, Volume 26, Issue 6
- 643-658 Earnings management of Chinese central state-owned enterprises – the effects of state level incentives
by Hong Fan & Xiaofei Song - 659-683 The consequences of private relationship between audit partners and their clients
by Hanwen Chen & Qiliang Liu & Le Luo & Tomo Suzuki - 684-708 The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality
by Noel W. Leung & Julia Junxia Liu & Brossa Wong - 709-730 The nature and implications of acquisition goodwill
by Nir Yehuda & Linda Vincent & Thomas Lys - 731-746 The openness of China’s insurance industry and the efficiency of domestic vs. foreign life insurers
by Wenlong Bian & Xiangnan Wang - 747-766 Intellectual property protection and creative enterprises’ investment efficiency: alleviating financing constraints or inhibiting agency problem?
by Shaner Chu & Changchun Gao
September 2019, Volume 26, Issue 5
- 511-531 The information content of management sales forecasts
by Panagiotis I. Chronopoulos & Georgia Siougle - 532-554 Managerial ability and stock price crash risk
by Huijie Cui & Chong Chen & Yanan Zhang & Xiji Zhu - 555-576 Audit risk and articulation errors from different cash flow disclosures: evidence from China
by Yi Si & M. M. Fonseka & Gao-liang Tian & Hua Feng - 577-588 Dynamic impact of interest rate volatility and spillover effect of the U.S. interest rate on banking sector development of Turkey: empirical evidence from cointegration and causality analysis
by Hamed Ahmad Almahadin & Gulcay Tuna - 589-608 Comparing the metafrontier Malmquist productivity changes of public accounting firms across countries
by Tai-Hsin Huang & Bao-Guang Chang & Chun-Yi Kuo - 609-621 Rural dual economics, subsidy policy and the income inequality between skilled and unskilled workers
by Zheyu Dong & Xiaochun Li - 622-642 Internal control and corporate innovation: evidence from China
by Ping Li & Wei Shu & Qingquan Tang & Ying Zheng
July 2019, Volume 26, Issue 4
- 321-361 The economic effects of IFRS adoption in Korea
by Soo Young Kwon & Kyunga Na & Jongil Park - 362-381 Solving the tax evasion problem by co-opting the public: the Korean cash receipts system
by Namryoung Lee & Charles Swenson - 382-408 Do Chinese listed firms actively alter the design of pay–performance sensitivity following financial restatement?
by Chen Ma & Bin Li & Nanyan Dong - 409-433 Religious social norms and CSR deficiency disclosure
by Yufang Jin & Haina Shi & Xin Zhang - 434-456 The impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea
by Hyun-Ah Lee - 457-477 Accounting analyses of momentum and contrarian strategies in emerging markets
by Matthias Nnadi & Sailesh Tanna - 478-488 Validity of F-H hypothesis in small isolated island economy: an application of the combined cointegration approach
by Turgut Tursoy & Faisal Faisal - 489-510 The effect of accounting information quality and competition on investment inefficiency: evidence from Korea
by Sang-Min Cho & Sun-A Kang
May 2019, Volume 26, Issue 3
- 185-206 Classification shifting within non-recurring items
by Masako Darrough & Yong Gyu Lee & Hyung Il Oh - 207-222 Taxing mobile capital in free trade zones to the detriment of workers
by Glenn P. Jenkins & Chun-Yan Kuo - 223-240 Assessing investors’ earnings expectations: the contextual usefulness of composite forecasts
by May H. Lo & Wenjuan Xie & Le (Emily) Xu - 241-260 Peer pressure, CSR spending, and long-term financial performance
by Mahfuja Malik & Md Al Mamun & Abu Amin - 261-280 Audit partner’s length of audit experience and audit quality: evidence from Korea
by Catherine Heyjung Sonu & Ahrum Choi & Joonil Lee & Wonsuk Ha - 281-300 Value relevance of customer equity beyond financial statements: evidence from mobile telecom industry
by Yong Bum Choi & Janghyuk Lee & Shijin Yoo & Yong Keun Yoo - 301-319 Do local leads deliver contracting benefits? Evidence from emerging market syndicated loans
by Yaying Mary Chou Yeh & Wei-Ren Yao & Chen Lung Chin
January 2019, Volume 26, Issue 1-2
- 1-16 Corporate bond ratings, underwriters’ reputation and cost of bonds
by Chao Chen & Yang Zhao & Yu Zhao - 17-37 Debt covenants and analysts’ information environment
by Chien-Ju Lu & Chao-Jung Chen - 38-63 The fair value of investment property and stock price crash risk
by Audrey Wen-hsin Hsu & Grace Shu-Hsing Wu - 64-89 IAS 41 and stock price informativeness
by Audrey Wen-hsin Hsu & Sophia Liu & Heibatollah Sami & TingHong Wan - 90-107 Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China
by Chih-Wen Mao & Wen-Chieh Wu - 108-123 A field study of the impact of changes to a net sales-based incentive plan and centralized inventory management
by Hsuan-Lien Chu & Yu-Lin Chen & Yan-Yi Chiou - 124-130 The influences of internal and external factors in auditor choice: a literature study
by Alfiyatul Qomariyah - 131-149 The role of companies’ codes of ethics in mitigating managers’ escalation behavior in the frame of agency theory
by Niluh Putu Dian Rosalina Handayani Narsa & Supriyadi - 150-159 S1 accounting extension students: love of money, gender, ethical perception, and religiosity
by Yani Permatasari & Zumala Anis Surayya - 160-171 Value-relevance of the regulatory non-GAAP adjustments in the Korean banking industry
by Hyo Jin Kim & Soon Suk Yoon - 172-183 The dividend payout policy and R&D for loss firms: evidence from South Korea
by Hye-Jeong Nam
May 2018, Volume 25, Issue 3-4
- 295-312 Management characteristics and corporate investment efficiency
by Shu-Miao Lai & Chih-Liang Liu - 313-329 Earnings management by controlling shareholders who plan for stock gifts: Korean evidence
by Su Jeong Lee & Sung Ook Park & Woon-Oh Jung - 330-351 Capital market internationalization and equity financing costs: firm-level evidence from China
by Zhongzhao Wang & Quanxi Liang & Wen Yang - 352-387 How does corporate social responsibility change capital structure?
by Shenggang Yang & Feiying He & Qi Zhu & Shihao Li - 388-403 Exchange rate prediction using monetary policy rules in Taiwan
by Ming-Jen Chang & Chih-Chung Chien - 404-418 Extensive and intensive margins of exports: the case of the Philippines
by Diana B. Adelan & Makoto Kakinaka - 419-432 The five-day workweek system and investor inattention
by Tae Wook Kim & Dainn Wie - 433-448 Eco-technology licensing by a foreign innovator and privatization policy in a polluting mixed duopoly
by Seung-Leul Kim & Sang-Ho Lee & Toshihiro Matsumura - 449-462 The effects of review form and task complexity on auditor performance
by Rong-Ruey Duh & Li-Chun Kuo & Jia-Ciou Yan - 463-480 Executive pension, default risk, and earnings management
by Byungjin Kwak & Kyoungwon Mo - 481-495 Top management team demography, investor sentiment, and the investment levels of listed companies
by Zhaohui Zhu & Xiaoyan Song & WenSheng Huang - 496-513 Profitability news or valuation news? A diagnostic analysis on the different news components in conditional conservatism
by Shengmin Hung & Zheng Qiao
January 2018, Volume 25, Issue 1-2
- 1-20 Do Big 4 firms benefit or suffer losses when another Big 4 firm fails to detect fraud?
by Karim Jamal & Qiliang Liu & Le Luo - 21-41 Do auditors care about real earnings management in their audit fee decisions?
by Ahrum Choi & Byungcherl Charlie Sohn & Desmond Yuen - 42-56 Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul
by Nida Türegün - 57-74 Perverse market rewards for meeting or beating earnings expectations
by Mitchell Oler & Terence J. Pitre & Chang Joon Song - 75-97 Applying an ontology-augmenting XBRL model to accounting information system for business integration
by Li Bai & Peter Koveos & Min Liu - 98-112 Did international production/distribution networks mitigate the effect of the global financial crisis? Evidence from Taiwan machinery industry
by Chin-Ho Lin - 113-127 Experimental tests of the salience theory: disaggregated income statements under two economic states
by Yao Guo & Jianan Zhou - 128-144 The impacts of accrual-based and real earnings management on executive compensation: evidence from Chinese public firms in the private sector
by Fangzhao Zhou & Lei Wang & Zenan Zhang & Yunbi An - 145-162 Is there an inverted U-shaped curve? Empirical analysis of the Environmental Kuznets Curve in Singapore
by Manuel A. Zambrano-Monserrate & Christopher Carvajal-Lara & Roberto Urgiles-Sanchez - 163-176 Environment and economy in the modern agricultural development
by Xiaochun Li & Yunyun Wu - 177-198 Does access to capital affect cost stickiness? Evidence from China
by Shijun Cheng & Wei Jiang & Yeqin Zeng - 199-217 Directors’ and officers’ liability insurance and the trade-off between real and accrual-based earnings management
by Che-Chia Chang & Chia-Wei Chen - 218-234 Is the asymmetric cost behavior affected by competition factors?
by Joonhei Cheung & Hyunpyo Kim & Seungjun Kim & Rong Huang - 235-252 Does market risk predict credit risk? An analysis of firm risk sensitivity, evidence from South Korea
by Hyoung-joo Lim & Dafydd Mali - 253-275 Perceived audit quality, state ownership, and stock price delay: evidence from China
by Jun Chen & Wang Dong & Shuo Li & Yu (Tony) Zhang - 276-294 Accrual reversals and audit fees: the role of abnormal audit fees
by Fang-Chi Lin & Yu-Cheng Lin & Chieh-Shuo Chen
October 2017, Volume 24, Issue 3-4
- () Corrigendum
by The Editors - 249-271 The association between human resource investment by audit firms and their audit quality
by Minjung Kang & Ho-Young Lee & Myungsoo Son & Michael Stein - 272-301 Do regulator inspections of audit firms discern audit quality? Evidence from Korean regulator inspections
by Youngsoon S. Cheon & Dan Dhaliwal & Munho Hwang & Moonchul Kim - 302-322 Does the conflict of interest matter for credit ratings? The impact of the client’s economic importance and the CRA tenure
by Yi-Ping Liao & Kuei-Fu Li & Shengmin Hung - 323-338 The role of regional institutional environment in the relationship between political participation and effective tax rates: evidence from Chinese listed private firms before the financial crisis
by Shuangyan Li & Genfu Feng & Guangjun Cao - 339-357 Market reactions to unexpected relative earnings performance
by Yen-Jung Lee - 358-376 Deferred taxes and cost of debt: evidence from Japan
by Yumi Inamura & Shin’ya Okuda - 377-386 Decomposing exchange rates of Asia into financial and real factors
by Dongchul Cho & Kyuesook Han - 387-406 The effects of bank privatization on performance and prudential behavior in China: does state ownership matter?
by Maoyong Cheng & Hong Zhao & Jerry W. Lin - 407-420 Disclosing material weakness in internal controls: Does the gender of audit committee members matter?
by Robert James Parker & Mai Dao & Hua-Wei Huang & Yun-Chia Yan - 421-439 Audit committee accounting expertise, CEO power, and audit pricing
by Hyungtae Kim & Byungjin Kwak & Youngdeok Lim & Jaeyoon Yu - 440-463 Do social ties between individual auditors and client CEOs/CFOs matter to audit quality?
by Baolei Qi & Rong Yang & Gaoliang Tian - 464-484 Expanding distribution channels
by Noriaki Matsushima - 485-496 Network externalities and tariff structure
by Wei Yu & Leonard F. S. Wang
April 2017, Volume 24, Issue 1-2
- 1-22 Who benefits from political connections? Minority investors or controlling shareholders
by Lihong Wang & Philip T. Lin - 23-42 Individualist-collectivist culture, ownership concentration and earnings quality
by Chan Lyu & Desmond Chun Yip Yuen & Xu Zhang - 43-67 The contingent effect of analyst coverage: how does analyst coverage affect innovation and Tobin’s Q?
by Sung Hwan Jung - 68-82 Does stronger intellectual property rights protection matter in developing local R&D outsourcing strategy?
by Wen-Bin Chuang & To-Han Chang & Hui-lin Lin - 83-94 The optimal tariff structure and foreign penetration
by Susumu Cato - 95-105 The effects of globalization on regional inequality in a model of semi-endogenous growth and footloose capital
by Katsufumi Fukuda - 106-126 An anatomy of China’s eco-efficiency gains: the role of FDI
by Chia-Hui Lu & Yu Pang - 127-144 Audit fee pressure and audit risk: evidence from the financial crisis of 2008
by Catherine Heyjung Sonu & Hyejin Ahn & Ahrum Choi - 145-162 Ex-post examination of mergers: effects on retail prices
by Koki Arai - 163-182 Product market competition on the effectiveness of internal control
by Seon Mi Kim & Yura Kim - 183-194 Bank connections and corporate risk-taking: evidence from China
by Shengbao Zhai & Lu Xie & Sheng Zhang - 195-215 How does human resource investment in internal control affect audit reporting lag?
by Il-Hang Shin & Ho-Young Lee & Hyun-Ah Lee & Myungsoo Son - 216-231 Pension accruals and share prices: evidence from the amortization costs of transition amounts
by Takafumi Sasaki