...Jahidur Rahman; Li Yuchen; Peter Öhman; Tarek Rana Purpose This study investigates how family ownership and involvement in management and directorship influenced audit fees in Chinese family firms during the COVID-19 pandemic, leveraging China’s unique cultural and institutional context. Design...

... monitoring intensity SOE Agency problem China Social categorisation (Knapp et al., 2011) and the similarity-attraction paradigm (Byrne, 1997) suggest that the Chair-CEO age dissimilarity negatively affects firm value. The categorisation of subgroups based on similarities and differences...

...Xinyu Zhao; Mohamed Omran; Shi-Min How Purpose Drawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in Chinese state-owned enterprises (SOEs) and the China General Nuclear Power...

...Wenjun Wen Purpose This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities. Design/methodology/approach...

...-developed institutional contexts in governance research, this study extends prior studies by providing novel evidence on the relationship between CEOs' and CFOs' non-equity compensation and REM in China's emerging market. The study documents that the CFO has a greater influence on REM than the CEO does...

... in a Big Four audit firm in China. Design/methodology/approach This paper applied a qualitative research approach to data collection and analysis. A total of 17 interviews were conducted with senior auditors, managers, directors and partners to generate a rich narrative. Findings This study...

...Vikram Desai; Bixia Xu; Tao Zeng Purpose – The historical development and size of China’s audit market provides an opportunity to investigate important questions regarding the functioning of the market for audit services that are difficult, if not impossible, to test in other globally established...

...‐2004 period in both the A‐share and B‐share markets. The results are robust to the deflator used and the stock exchange on which the companies are listed. Practical implications The results have implications for China and other transitional economies attempting to integrate IFRS with a uniform...