Accounting and Auditing in China

Accounting and Auditing in China

Garcia Lara, Juan Manuel; Lee, Edward; Clatworthy, Mark A.

Taylor & Francis Ltd

02/2025

261

Dura

9781032950020

Pré-lançamento - envio 15 a 20 dias após a sua edição

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Preface: Accounting and Auditing in China 1. Auditing research using Chinese data: what's next? 2. Perspectives from mainland China, Hong Kong and the UK on the development of China's auditing firms: implications and a research agenda 3. Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China 4. New business as a bargaining factor in audit pricing: evidence from emission trading schemes 5. Investor protection and audit fees: evidence from the E-interaction platform in China 6. Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative? 7. Formal accountability, perceived accountability and aggressive reporting judgements 8. IFRS convergence and international trade: evidence from China 9. The determinants and value-relevance of voluntary disclosure of supply chain information
Accounting;Auditing;China;Emerging economy;International trade