... attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Age dissimilarity Chairman (Chair) CEO Investment efficiency Agency problem China This research aims to empirically examine the impact of age...

... by demonstrating how CEO traits influence strategic decisions and innovative outcomes. This research provides a fresh perspective on leadership and technological advancement within the context of Chinese firms. National Natural Science Foundation of China 72342028, 72171197 When comparing...

...Shuming Bai; Kai S. Koong; Yanni Wang Purpose China adopted its new Accounting Standards for Business Enterprises No. 6 in 2007, which substantially converges with the International Financial Reporting Standards. It stipulates that firms operating in China shall capitalize development costs...

...Bushra Komal; Bilal; Chengang Ye; Rami Salem Purpose This paper aims to discuss the academic literature on the impact of audit committee effectiveness on different outcomes (accounting, auditing, governance and economics) in China. Design/methodology/approach The authors have conducted...

... is known about how auditors react to increased RPT disclosure. Ling Yang can be contacted at Lyang@njcu.edu 03 02 2020 05 05 2020 17 05 2020 Disclosure China Experiment Related party transactions Related party transactions (RPTs) have received considerable...

... untargeted firms. The study sheds light on managerial behaviors of ChiNext firms, which, mostly controlled by individual entrepreneurs rather than state-backed entities, represent China’s new economy[ 5 ]. As of December 2018, 742 innovative start-up and growth companies are listed on the ChiNext market...

...Cyrus Isaboke; Yan Chen Purpose This study sought to evaluate the relationship between value relevance of financial information and conditional conservatism of non-financial companies listed in China. Design/methodology/approach Using panel data comprising of 28,723 firm years, the authors...

... 15 01 2019 21 02 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only China Corporate social responsibility Earnings management Tax avoidance State-owned enterprise Private enterprise In China, corporate social...

... Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only China Intangible assets Information asymmetry US stock exchange Voluntary delisting The liberalisation of capital markets, as well as technological progress, in recent years has created new opportunities...

...Wei Huang Purpose This paper aims to investigate the interconnections between corporate ownership, tax system and controlling shareholder tunneling through intercorporate loans in an emerging market setting. Design/methodology/approach China’s Enterprises Income Tax reform in 2008 abolished...

... aggressiveness in the USA by analyzing tax planning activities of Chinese listed firms. The authors highlight firm ownership and control factors that encourage aggressive tax planning in China. This paper has important implications for both public policy and corporate governance in emerging markets similar...

...Helen Hong Yang; Alan Farley Purpose This paper aims to investigate the extent international and domestic guidelines have influenced the content of corporate environmental reporting (CER) in the context of China’s radical institutional transition from bureaucratic secrecy to openness, marked...

... al., 2010 , p. 684). It is therefore against this backdrop that we pursue this study by exploring the effects of institutional investors (internal) and analysts’ opinions (external) on firm value. China Corporate governance Firm value Institutional investors Analysts G15 G32...

...Xu_Dong Ji; Kamran Ahmed; Wei Lu Purpose – The purpose of this paper is to investigate the effect of corporate governance and ownership structures on earnings quality in China both prior and subsequent to two important corporate reforms: the code of corporate governance (CCG) in 2002...

... Auditors China After preliminary interviews of ten senior level auditors, it was found the major problem is the high turnover rate amongst auditors in Macau. The motive of the study is to have more understanding of this issue and thereby suggest ways to motivate and retain the auditors...

..., percentage of independent directors, combined CEO/chair of the board position, and audit firm. In addition, we hypothesize that the extent of XBRL taxonomy extension is associated with firm size. A summary of the hypotheses is shown in Figure 1 . © Emerald Group Publishing Limited 2013 China...

... major area to work on towards improved comparability. Keywords Accounting standards, Auditing guidelines, China, Financial reporting, United States of America www.emeraldinsight.com/10.1108/18347641111105917 This article originally appeared in Volume 19 Number 1, 2011, pp. 24-33...

...Xin (Robert) Luo; Stephen Burd; Wei Li; Chengqi (Chen) Guo; Xiaorui Hu Purpose The purpose of this paper is to report the findings and lessons learned from a case study that is based on Alibaba's business‐to‐business (B2B) fraud in China. The influence of such incidents and post‐hoc solutions...

... with certain internal corporate governance characteristics tend to be more aligned with IFRS. Moreover, audit quality plays an important mediating role in IFRS convergence for Chinese listed companies. The Ministry of Finance (MoF) of the People's Republic of China promulgated a set of accounting standards...

... by IASB and US‐GAAP right before the release No. 33‐8879 takes effect and a more complete investigation of major causes for any existing differences. Accounting standards Financial reporting Auditing guidelines China United States of America Before March 4, 2008, US‐listed foreign...