... fees. These findings indicate that audit fees are related to compliance with the requirements of China Standards on Auditing ( CSA ) No.1504 KAMs . Furthermore, our results indicate that factors such as board size, the level of board independence, and the size of the SB positively and significantly...

... auditing students from China in an experiment, using a questionnaire to assess their grasp of auditing concepts like internal control, corporate governance, and professional ethics. Findings Preliminary findings underscore the efficacy of movies as pedagogical tools. These movie experiences bridge...

... of an emerging market, China. Design/methodology/approach The study uses the fixed-effect regression to examine the relationship between BGD and dividend payout decisions of PEFs including GLFs and non-GLFs in comparison to non-PEFs for a sample of Chinese publicly listed firms over the period 2010–2018...

...Sun Liu; Jie Zhang Purpose This study investigates whether listed firms using equity incentive plans (EIPs) adopt more conservative accounting in China's unique corporate setting. Design/methodology/approach Based on a sample of 2,243 listed firms and 9,950 firm-year observations...

...Shidi Dong; Lei Xu Purpose – With its rapid economic expansion and its growing environmental and social issues, China has introduced explicit corporate social responsibility (CSR) regulations since 2006 as part of its social harmony policy. The purpose of this paper is to examine the CSR...

... facilitate, regulate, and monitor orderly market operations in line with the market mechanism and sound corporate governance. Originality/value – The study is among the first efforts to examine what determines the company's transition to one of the post-IPO states following the IPO in China's stock...