中国开放科研知识云: 检索

The relationship between geopolitical risk and crude oil prices: evidence from nonlinear and frequency domain causality tests 期刊论文
SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD, 2022, 页码: 23
作者: Jiang, Yong; Ren, Yi-Shuai; Yang, Xiao-Guang; Ma, Chao-Qun; Weber, Olaf

收藏 | 浏览/下载：16/0 | 提交时间：2023/02/07

Geopolitical risk oil prices nonlinear analysis Granger causality frequency domain

When Auditors Say 'No,' Does the Market Listen? 期刊论文
EUROPEAN ACCOUNTING REVIEW, 2019
作者: Chen, Shimin; Hu, Bingbing; Wu, Donghui; Zhao, Ziye

收藏 | 浏览/下载：29/0 | 提交时间：2019/08/22

Audit modifications Information content Capital market efficiency

Do investors perceive a change in audit quality following the rotation of the engagement partner? 期刊论文
Journal of Accounting and Public Policy, 2019
作者: Gopal Krishnan; Jing Zhang

收藏 | 浏览/下载：8/0 | 提交时间：2019/12/17

Audit partner rotation Earnings informativeness Cost of equity Short sellers

A Fair Blockchain Based on Proof of Credit 期刊论文
IEEE Transactions on Computational Social Systems, 2019, 卷号: 6, 期号: 5, 页码: 922-931
作者: Han X(韩璇); Yuan Yong; Wang Fei-Yue

收藏 | 浏览/下载：36/0 | 提交时间：2019/12/26

Blockchain proof of stake proof of credit consensus protocol hybrid incentive mechanism

Long-Term Impact of Economic Conditions on Auditors' Judgment 会议论文
作者: He, Xianjie; Kothari, S. P.; Xiao, Tusheng; Zuo, Luo

收藏 | 浏览/下载：6/0 | 提交时间：2019/08/22

economic condition audit adjustment imprinting

Religious atmosphere and the cost of equity capital: Evidence from China 期刊论文
CHINA JOURNAL OF ACCOUNTING RESEARCH, 2018, 卷号: 11, 期号: 2, 页码: 151-169
作者: Hu, Ning; Chen, Hong; Liu, Muhua

收藏 | 浏览/下载：7/0 | 提交时间：2019/08/22

Religious atmosphere Cost of equity capital Complementary relationship Mediation effect

Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China 期刊论文
JOURNAL OF ACCOUNTING & ECONOMICS, 2018, 卷号: 65, 期号: 1, 页码: 21-40
作者: Lennox, Clive; Wang, Zi-Tian; Wu, Xi

收藏 | 浏览/下载：3/0 | 提交时间：2019/08/22

Stock-financed acquisitions Earnings management Audit Adjustments

The Even-Odd Nature of Audit Committees and Corporate Earnings Quality 期刊论文
JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2018, 卷号: 33, 期号: 1, 页码: 98-122
作者: Gao, Huasheng; Huang, Jun

收藏 | 浏览/下载：3/0 | 提交时间：2019/08/22

voting efficiency audit committee financial restatement earnings quality even odd

Modified audit opinions and debt contracting: evidence from China 期刊论文
Asia-Pacific Journal of Accounting and Economics, 2018
作者: Liu, Hui; Cullinan, Charles P.; Zhang, Junrui

收藏 | 浏览/下载：5/0 | 提交时间：2019/11/19

Audit opinions debt contracting debt maturity government ownership interest rate

Can audit fees inhibit accounting misstatements? Moderating effects of auditor reputation from Chinese experience* 期刊论文
Asia-Pacific Journal of Accounting and Economics, 2018, 页码: 1-20
作者: Li, Bin; Ma, Chen

收藏 | 浏览/下载：5/0 | 提交时间：2019/11/19

audit fees auditor reputation irregularity Misstatements

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