-
1
-
-
0034311178
-
The Impact of Guanxi on the Ethical Decision-Making Process of Auditors: An Exploratory Study on Chinese CPAs in Hong Kong
-
Au, A., D. Wong, 2000, The impact of guanxi on the ethical decision-making process of auditors: An exploratory study on Chinese CPAs in Hong Kong, Journal of Business Ethics 28: 87-93.
-
(2000)
Journal of Business Ethics
, vol.28
, pp. 87-93
-
-
Au, A.1
Wong, D.2
-
2
-
-
0029728983
-
A Theory of Privatization
-
Boycko, M., A. Shleifer, R. W. Vishny, 1996, A theory of privatization, Economic Journal 106: 309-319.
-
(1996)
Economic Journal
, vol.106
, pp. 309-319
-
-
Boycko, M.1
Shleifer, A.2
Vishny, R.W.3
-
3
-
-
0040081922
-
Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China
-
Chen, C. J. P., S. Chen, X. Su, 2001, Profitability regulation, earnings management, and modified audit opinions: Evidence from China, Auditing: A Journal of Practice and Theory 20: 9-30.
-
(2001)
Auditing: A Journal of Practice and Theory
, vol.20
, pp. 9-30
-
-
Chen, C.J.P.1
Chen, S.2
Su, X.3
-
4
-
-
0040512832
-
An Emerging market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange
-
Chen, C. J. P., X. Su, R. Zhao, 2000, An emerging market's reaction to initial modified audit opinions: Evidence from the Shanghai stock exchange, Contemporary Accounting Research 17: 429-455.
-
(2000)
Contemporary Accounting Research
, vol.17
, pp. 429-455
-
-
Chen, C.J.P.1
Su, X.2
Zhao, R.3
-
5
-
-
17544366513
-
Close revolving door between auditors and clients
-
Clikeman, P. M., 1996, Close revolving door between auditors and clients, Accounting Today 10: 20.
-
(1996)
Accounting Today
, vol.10
, pp. 20
-
-
Clikeman, P.M.1
-
6
-
-
0036026430
-
Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
-
DeFond, M. L., K. Raghunandan, K. R. Subramanyam, 2002, Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions, Journal of Accounting Research 40: 1247-1274.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 1247-1274
-
-
Defond, M.L.1
Raghunandan, K.2
Subramanyam, K.R.3
-
7
-
-
0033473614
-
The Impact of Improved Auditor Independence on Audit Market Concentration in China
-
DeFond, M. L., T. J. Wong, S. Li, 2000, The impact of improved auditor independence on audit market concentration in China, Journal of Accounting and Economics 28: 269-305.
-
(2000)
Journal of Accounting and Economics
, vol.28
, pp. 269-305
-
-
Defond, M.L.1
Wong, T.J.2
Li, S.3
-
8
-
-
2642535007
-
Former Audit Firm Personnel as CFOs: Effect on Earnings Management
-
Dowdell, T. D., J. Krishnan, 2004, Former audit firm personnel as CFOs: Effect on earnings management, Canadian Accounting Perspectives 3: 117-142.
-
(2004)
Canadian Accounting Perspectives
, vol.3
, pp. 117-142
-
-
Dowdell, T.D.1
Krishnan, J.2
-
9
-
-
0035435038
-
Is Guanxi Ethical? A Normative Analysis of Doing Business in China
-
Dunfee, T. W., D. E. Warren, 2001, Is guanxi ethical? A normative analysis of doing business in China, Journal of Business Ethics 32: 191-204.
-
(2001)
Journal of Business Ethics
, vol.32
, pp. 191-204
-
-
Dunfee, T.W.1
Warren, D.E.2
-
10
-
-
0036798619
-
Questioning Guanxi: Definition, Classification and Implications
-
Fan, Y., 2002, Questioning guanxi: Definition, classification and implications, International Business Review 11: 543-561.
-
(2002)
International Business Review
, vol.11
, pp. 543-561
-
-
Fan, Y.1
-
11
-
-
0041107221
-
Auditor-Client Relationships and Their Impact on Bankers' Perceived Lending Decisions
-
Firth, M., 1981, Auditor-client relationships and their impact on bankers' perceived lending decisions, Accounting and Business Research 11: 179-188.
-
(1981)
Accounting and Business Research
, vol.11
, pp. 179-188
-
-
Firth, M.1
-
12
-
-
34250828000
-
Ownership, Two-Tier Board Structure, and the Informativeness of Earnings: Evidence from China
-
Firth, M., P. M. Y. Fung, O. M. Rui, 2007, Ownership, two-tier board structure, and the informativeness of earnings: Evidence from China, Journal of Accounting and Public Policy 26: 463-496.
-
(2007)
Journal of Accounting and Public Policy
, vol.26
, pp. 463-496
-
-
Firth, M.1
Fung, P.M.Y.2
Rui, O.M.3
-
13
-
-
0003048438
-
The China Market: Strategic Implications of Guanxi
-
Fock, K. Y., K. Woo, 1998, The China market: Strategic implications of guanxi, Business Strategy Review 7: 33-44.
-
(1998)
Business Strategy Review
, vol.7
, pp. 33-44
-
-
Fock, K.Y.1
Woo, K.2
-
14
-
-
37849052985
-
The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React?
-
Geiger, M. A., C. S. Lennox, D. S. North, 2008, The hiring of accounting and finance officers from audit firms: How did the market react?, Review of Accounting Studies 13: 55-86.
-
(2008)
Review of Accounting Studies
, vol.13
, pp. 55-86
-
-
Geiger, M.A.1
Lennox, C.S.2
North, D.S.3
-
15
-
-
33645698252
-
The Auditor-to-Client Revolving Door and Earnings Management
-
Geiger, M. A., D. S. North, B. T. O'Connell, 2005, The auditor-to-client revolving door and earnings management, Journal of Accounting, Auditing and Finance 20: 1-26.
-
(2005)
Journal of Accounting, Auditing and Finance
, vol.20
, pp. 1-26
-
-
Geiger, M.A.1
North, D.S.2
O'Connell, B.T.3
-
16
-
-
84901689995
-
After Comradeship: Personal Relations in China Since the Cultural Revolution
-
Gold, T. B., 1985, After comradeship: Personal relations in China since the cultural revolution, The China Quarterly 104: 657-675.
-
(1985)
The China Quarterly
, vol.104
, pp. 657-675
-
-
Gold, T.B.1
-
18
-
-
0346040116
-
Chinese Auditors' Ethical Behavior in an Audit Conflict Situation
-
Gul, F. A., A. Y. Ng, M. Tong, 2003, Chinese auditors' ethical behavior in an audit conflict situation, Journal of Business Ethics 42: 379-392.
-
(2003)
Journal of Business Ethics
, vol.42
, pp. 379-392
-
-
Gul, F.A.1
Ng, A.Y.2
Tong, M.3
-
19
-
-
77249105946
-
Auditor Disaffiliation Program in China and Auditor Independence
-
Gul, F. A., H. Sami, H. Zhou, 2009, Auditor disaffiliation program in China and auditor independence, Auditing: A Journal of Practice and Theory 28: 29-51.
-
(2009)
Auditing: A Journal of Practice and Theory
, vol.28
, pp. 29-51
-
-
Gul, F.A.1
Sami, H.2
Zhou, H.3
-
20
-
-
80053907658
-
Ownership Structure, Corporate Governance and the Supervision of External Auditors: Evidence from Chinese Listed Companies
-
in Chinese
-
Han, D., 2008, Ownership structure, corporate governance and the supervision of external auditors: Evidence from Chinese listed companies, Auditing Research (in Chinese) 2: 55-64.
-
(2008)
Auditing Research
, vol.2
, pp. 55-64
-
-
Han, D.1
-
21
-
-
3142544248
-
Audit Qualification and Timing of Earnings Announcements: Evidence from China
-
Haw, I. G., K. Park, D. Qi, W. Wu, 2003, Audit qualification and timing of earnings announcements: Evidence from China, Auditing: A Journal of Practice and Theory 22: 121-146.
-
(2003)
Auditing: A Journal of Practice and Theory
, vol.22
, pp. 121-146
-
-
Haw, I.G.1
Park, K.2
Qi, D.3
Wu, W.4
-
22
-
-
0031498540
-
Guanxi and Professional Leadership in Contemporary Sino-American Joint Ventures in Mainland China
-
Hui, C., G. Graen, 1997, Guanxi and professional leadership in contemporary Sino-American joint ventures in Mainland China, Leadership Quarterly 8: 451-465.
-
(1997)
Leadership Quarterly
, vol.8
, pp. 451-465
-
-
Hui, C.1
Graen, G.2
-
23
-
-
70350594328
-
Guanxi and Business Ethics in Confucian Society Today: An Empirical Case Study in Taiwan
-
Hwang, D. B., P. L. Golemon, Y. Chen, T. Wang, W. Hung, 2009, Guanxi and business ethics in confucian society today: An empirical case study in Taiwan, Journal of Business Ethics 89: 235-250.
-
(2009)
Journal of Business Ethics
, vol.89
, pp. 235-250
-
-
Hwang, D.B.1
Golemon, P.L.2
Chen, Y.3
Wang, T.4
Hung, W.5
-
24
-
-
0041115139
-
Employment Effects on Auditor Independence
-
Imhoff, E. A., 1978, Employment effects on auditor independence, The Accounting Review 53: 869-881.
-
(1978)
The Accounting Review
, vol.53
, pp. 869-881
-
-
Imhoff, E.A.1
-
25
-
-
0007080199
-
-
Independence Standards Board (ISB) Exposure Draft on Statement of Independence Concepts (ISB, New York, NY)
-
Independence Standards Board (ISB): 2000, A Conceptual Framework for Auditor Independence, Exposure Draft on Statement of Independence Concepts (ISB, New York, NY).
-
(2000)
A Conceptual Framework for Auditor Independence
-
-
-
26
-
-
84972273745
-
A Preliminary Model of Particularistic Ties in Chinese Political Alliances, Kan-ch'ing and Kuan-hsi in a Rural Taiwanese Township
-
Jacobs, J. B., 1979, A preliminary model of particularistic ties in Chinese political alliances, Kan-ch'ing and Kuan-hsi in a rural Taiwanese township, The China Quarterly 78: 237-273.
-
(1979)
The China Quarterly
, vol.78
, pp. 237-273
-
-
Jacobs, J.B.1
-
27
-
-
0000545235
-
The Concept of Guanxi and Local Politics in a Rural Chinese Cultural Setting
-
S. L. Greenblatt, R. W. Wilson, and A. Auerbacher Wilson (Eds.), New York: Praeger
-
Jacobs, J. B. (1982). The concept of guanxi and local politics in a rural Chinese cultural setting. In S. L. Greenblatt, R. W. Wilson, and A. Auerbacher Wilson, (eds) Social Interaction in Chinese Society, New York: Praeger.
-
(1982)
Social Interaction in Chinese Society
-
-
Jacobs, J.B.1
-
28
-
-
0039490205
-
An Examination of auditor's Reporting Intentions when Another Auditor is Offered Client Employment
-
Kaplan, S. E., S. M. Whitecotton, 2001, An examination of auditor's reporting intentions when another auditor is offered client employment, Auditing: A Journal of Practice & Theory 20: 45-63.
-
(2001)
Auditing: A Journal of Practice & Theory
, vol.20
, pp. 45-63
-
-
Kaplan, S.E.1
Whitecotton, S.M.2
-
29
-
-
0007148662
-
The Effects of Client Employment on Auditor Independence
-
Koh, H. C., P. Mahathevan, 1993, The effects of client employment on auditor independence, British Accounting Review 25: 227-242.
-
(1993)
British Accounting Review
, vol.25
, pp. 227-242
-
-
Koh, H.C.1
Mahathevan, P.2
-
30
-
-
84980198910
-
The Evolution of Financial Discipline Under the Postsocialist System
-
Kornai, J., 1993, The evolution of financial discipline under the Postsocialist System, Kyklos 46: 315-336.
-
(1993)
Kyklos
, vol.46
, pp. 315-336
-
-
Kornai, J.1
-
31
-
-
0042761643
-
Do Companies Successfully Engage in Opinion-Shopping? Evidence from the UK
-
Lennox, C., 2000, Do companies successfully engage in opinion-shopping? Evidence from the UK, Journal of Accounting and Economics 29: 321-337.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 321-337
-
-
Lennox, C.1
-
32
-
-
17544379794
-
Audit Quality and Executive Officers' Affiliations with CPA Firms
-
Lennox, C., 2005, Audit quality and executive officers' affiliations with CPA firms, Journal of Accounting and Economics 39: 201-231.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 201-231
-
-
Lennox, C.1
-
33
-
-
0142059676
-
Relation-Based Versus Rule-Based Governance: An Explanation of the East Asian Miracle and Asian Crisis
-
Li, J. S., 2003, Relation-based versus rule-based governance: An explanation of the East Asian miracle and Asian crisis, Review of International Economics 11: 651-673.
-
(2003)
Review of International Economics
, vol.11
, pp. 651-673
-
-
Li, J.S.1
-
34
-
-
33846358959
-
The Effects of the Governance Environment on the Choice of Investment Mode and the Strategic Implications
-
Li, S., L. Filer, 2007, The effects of the governance environment on the choice of investment mode and the strategic implications, Journal of World Business 42: 80-98.
-
(2007)
Journal of World Business
, vol.42
, pp. 80-98
-
-
Li, S.1
Filer, L.2
-
35
-
-
23244435901
-
Political Turnover and Economic Performance: The Incentive Role of Personnel Control in China
-
Li, H., L. A. Zhou, 2005, Political turnover and economic performance: The incentive role of personnel control in China, Journal of Public Economics 89: 1743-1762.
-
(2005)
Journal of Public Economics
, vol.89
, pp. 1743-1762
-
-
Li, H.1
Zhou, L.A.2
-
36
-
-
80053924556
-
Block Shareholders Controlling, Political Connections, and Auditor Independence
-
in Chinese
-
Liao, Y., Y. Wang, 2008, Block shareholders controlling, political connections, and auditor independence, Economic Review (in Chinese) 5: 86-93.
-
(2008)
Economic Review
, vol.5
, pp. 86-93
-
-
Liao, Y.1
Wang, Y.2
-
37
-
-
23444438633
-
Beyond Dyadic Social Exchange: Guanxi and Third-Party Effects
-
T. Gold, D. Guthrie, and D. Wank (Eds.), Cambridge: Cambridge University Press
-
Lin, Y., 2002, Beyond dyadic social exchange: Guanxi and third-party effects, In Gold, T., Guthrie, D. and Wank, D. (eds) Social Connection in China: Institutions, Culture, and the Changing Nature of Guanxi, Cambridge: Cambridge University Press.
-
(2002)
Social Connection in China: Institutions, Culture, and the Changing Nature of Guanxi
-
-
Lin, Y.1
-
38
-
-
0004016994
-
-
Singapore: World Scientific
-
Luo, Y., 2000, Guanxi and Business, Singapore: World Scientific.
-
(2000)
Guanxi and Business
-
-
Luo, Y.1
-
39
-
-
8744318685
-
Former Audit Partners and Abnormal Accruals
-
Menon, K., D. D. Williams, 2004, Former audit partners and abnormal Accruals, The Accounting Review 79: 1095-1118.
-
(2004)
The Accounting Review
, vol.79
, pp. 1095-1118
-
-
Menon, K.1
Williams, D.D.2
-
40
-
-
33644538920
-
Chinese Guanxi as Network Building: The Emergence of the New Institution Environment in China
-
Molz, R., X. Wang, 2006, Chinese guanxi as network building: The emergence of the new institution environment in China, Global Business and Economics Review 8(1/2): 44-59.
-
(2006)
Global Business and Economics Review
, vol.8
, Issue.1-2
, pp. 44-59
-
-
Molz, R.1
Wang, X.2
-
41
-
-
65349192167
-
Former Audit Partners on the Audit Committee and Internal Control Deficiencies
-
Naiker, V., D. S. Sharma, 2009, Former audit partners on the audit committee and internal control deficiencies, The Accounting Review 84: 559-587.
-
(2009)
The Accounting Review
, vol.84
, pp. 559-587
-
-
Naiker, V.1
Sharma, D.S.2
-
43
-
-
0001127891
-
A Theory of Shortage in Socialist Economies Based on the Soft Budget Constraint
-
Qian, Y., 1994, A theory of shortage in Socialist economies based on the "Soft Budget Constraint", American Economic Review 84: 145-156.
-
(1994)
American Economic Review
, vol.84
, pp. 145-156
-
-
Qian, Y.1
-
44
-
-
72249097195
-
Enterprise Governance Structure and Financial Reform
-
in Chinese
-
Qian, Y., 1995, Enterprise governance structure and financial reform, Economic Research Journal (in Chinese) 1: 20-29.
-
(1995)
Economic Research Journal
, vol.1
, pp. 20-29
-
-
Qian, Y.1
-
45
-
-
0042915676
-
Policies to Promote Auditor Independence: More Evidence on the Perception Gap
-
Schleifer, I. F., R. A. Shockley, 1990, Policies to promote auditor independence: More evidence on the perception gap, Journal of Applied Business Research 2: 10-17.
-
(1990)
Journal of Applied Business Research
, vol.2
, pp. 10-17
-
-
Schleifer, I.F.1
Shockley, R.A.2
-
46
-
-
33748360081
-
The Influence of Relation-Based and Rule-Based Regulations on Hiring Decisions in the Australian and Hong Kong Chinese Cultural Contexts
-
Sue-Chan, C., M. T. Dasborough, 2006, The influence of relation-based and rule-based regulations on hiring decisions in the Australian and Hong Kong Chinese cultural contexts, International Journal of Human Resource Management 17: 1267-1292.
-
(2006)
International Journal of Human Resource Management
, vol.17
, pp. 1267-1292
-
-
Sue-Chan, C.1
Dasborough, M.T.2
-
47
-
-
54049108083
-
The Influence of Qualified Foreign Institutional Investors on the Association Between Default Risk and Audit Opinions: Evidence from the Chinese Stock Market
-
Ting, W., S. Yen, C. Chiu, 2008, The influence of qualified foreign institutional investors on the association between default risk and audit opinions: Evidence from the Chinese stock market, Corporate Governance: An International Review 16: 400-415.
-
(2008)
Corporate Governance: An International Review
, vol.16
, pp. 400-415
-
-
Ting, W.1
Yen, S.2
Chiu, C.3
-
48
-
-
20444397456
-
Can Guanxi be a Source of Sustained Competitive Advantages for Doing Business in China
-
Tsang, W. K., 1998, Can guanxi be a source of sustained competitive advantages for doing business in China, The Academy of Management Executive 12: 64-73.
-
(1998)
The Academy of Management Executive
, vol.12
, pp. 64-73
-
-
Tsang, W.K.1
-
49
-
-
0003671902
-
-
Berkeley, CA: University of California Press
-
Walder, A., 1986, Communist Neo-traditional, Berkeley, CA: University of California Press.
-
(1986)
Communist Neo-Traditional
-
-
Walder, A.1
-
50
-
-
56349084078
-
State Ownership, the Institutional Environment, and Auditor Choice: Evidence from China
-
Wang, Q., T. J. Wong, L. Xia, 2008, State ownership, the institutional environment, and auditor choice: Evidence from China, Journal of Accounting and Economics 46: 112-134.
-
(2008)
Journal of Accounting and Economics
, vol.46
, pp. 112-134
-
-
Wang, Q.1
Wong, T.J.2
Xia, L.3
-
51
-
-
80053898987
-
Does Ownership Structure Affect the Issuance of Audit Opinions: Empirical Evidence from Chinese Stock Market
-
Wang, Y., Z. Zhao, 2003, Does ownership structure affect the issuance of audit opinions: Empirical evidence from Chinese stock market, China Accounting and Finance Review 4: 24-50.
-
(2003)
China Accounting and Finance Review
, vol.4
, pp. 24-50
-
-
Wang, Y.1
Zhao, Z.2
-
52
-
-
0030300587
-
Guanxi: Connections as Substitutes for Formal Institutional Support
-
Xin, K. R., J. L. Pearce, 1996, Guanxi: Connections as substitutes for formal institutional support, Academy of Management Journal 39: 641-1658.
-
(1996)
Academy of Management Journal
, vol.39
, pp. 641-1658
-
-
Xin, K.R.1
Pearce, J.L.2
-
53
-
-
85056593534
-
-
Ithaca, NY: Cornell University Press
-
Yang, M. M., 1994, Gifts, Favors, and Banquets: The Art of Social Relationships in China, Ithaca, NY: Cornell University Press.
-
(1994)
Gifts, Favors, and Banquets: The Art of Social Relationships in China
-
-
Yang, M.M.1
|