All Stories

  1. Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions
  2. Belt and Road Initiative Project Financing and Hong Kong
  3. Belt and Road Initiative and Myanmar
  4. Belt and Road Initiative and Vietnam
  5. Conclusion
  6. Hong Kong Professional Services and the Belt and Road Initiative
  7. Introduction
  8. The Co-evolving Views on Hong Kong's Role in the Belt and Road Initiative
  9. The Hong Kong Accountancy Profession and the Belt and Road Initiative
  10. Does Independent Director Experience Improve Individual Auditors’ Audit Quality?
  11. Do abnormal IPO audit fees signal IPO audit quality and post-IPO performance? A principal-agent analysis based on evidence from China.
  12. Market Competition, Audit Fee Stickiness, and Audit Quality: Evidence from China
  13. The Effects of Using Bank Auditors on Audit Quality and the Agency Cost of Bank Loans
  14. Auditors' Constraining Effect on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy
  15. Determinants and implications of long audit reporting lags: evidence from China
  16. Auditors' Going Concern Reporting in the Pre- and Post-Bankruptcy Law Eras: Chinese Affiliates of Big 4 versus Local Auditors
  17. An empirical analysis of the changes in tax audit focus on international transfer pricing
  18. Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China
  19. Government ownership, corporate governance and tax aggressiveness: evidence from China
  20. Auditors’ Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China*
  21. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy
  22. Dry Powder Aerosol Delivery Systems: Current and Future Research Directions
  23. Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China