Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China

International Journal of Accounting

Volumn 43, Issue 2, 2008, Pages 139-169

  Sami, Heibatollah ^a   Zhou, Haiyan ^b  

^a LEHIGH UNIVERSITY   (United States)

^b UNIVERSITY OF TEXAS PAN AMERICAN   (United States)

Author keywords

Accounting disclosure; Auditing; Earnings management; Emerging market; Information precision; Price synchronicity; Price volatility; Trading volume

Indexed keywords

EID: 69049116142     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2008.04.003     Document Type: Article

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