The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China-Reference-Cited by-同舟云学术

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The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China

Published:2022-05-22 Issue: Volume: Page:
ISSN:0001-3072
Container-title:Abacus
language:en
Short-container-title:Abacus

Author:

Fang Xingtong¹,He Kaigang²,Mei Beilei¹,Ye Jianfang³

Affiliation:

1. School of Accountancy Shanghai University of Finance and Economics Shanghai China

2. School of Accountancy Shanghai University of International Business and Economics Shanghai China

3. Institute of Accounting and Finance Shanghai University of Finance and Economics Shanghai China

Publisher

Wiley

Subject

Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/abac.12256

Reference43 articles.

1. Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9

2. The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors

3. Mergers of Accounting Firms and Audit Quality;Cao M.;CICPA,2018

4. Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China*

5. Auditors' Governance Functions and Legal Environments: An International Investigation*

Cited by 3 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Challenges and economic consequences of IFRS 9: evidence from China;Journal of Accounting Literature;2023-12-26

2. MARKET INSTITUTIONS, FAIR VALUE, AND FINANCIAL ANALYST FORECAST ACCURACY;Abacus;2023-12-20

3. Quality of Accounting Knowledge and Its Impact on Profession;Quality-Access to Success;2023-08-01

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