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Cooking the books: Recipes and costs of falsified financial statements in China

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  1. Rui Ye & Saeed Heravi & Jason Xiao, 2024. "Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy," Abacus, Accounting Foundation, University of Sydney, vol. 60(1), pages 130-171, March.
  2. Wang, Tao & Ye, Yongqing & Xia, Jun & Deng, Xiaoyang, 2026. "CEO nonlocality and corporate misbehavior: a social identity perspective," Journal of Business Research, Elsevier, vol. 214(C).
  3. Martin J. Conyon & Lerong He, 2016. "Executive Compensation and Corporate Fraud in China," Journal of Business Ethics, Springer, vol. 134(4), pages 669-691, April.
  4. AWALLUDDIN Muhammad Aiman & TUAN NOORIANI Tuan Ismail & MAZNORBALIA Anisa Safiah, 2022. "The Relationship Between Perceived Pressure, Perceived Opportunity, Perceived Rationalization And Fraud Tendency Among Employees: A Study From The People’S Trust In Malaysia," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 17(2), pages 23-43, August.
  5. Jaemin Kim & Joon‐Seok Kim, 2022. "Arrests and indictments of corporate insiders, ownership structure, and corporate governance: Evidence from Korea," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(3), pages 3580-3598, July.
  6. Yuan, Rongli & Liu, Chao & Xiao, Jason Zezhong & Sun, Jian, 2018. "The determinants and effects of voluntary adoption of a cumulative voting system: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 251-266.
  7. Cheng, Zijian & Liu, Zhangxin (Frank) & Wang, Isabel Zhe & Zhao, Xingju, 2024. "Reverse merger audit fee premium: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 94(C).
  8. Collings, David & Corbet, Shaen & Hou, Yang (Greg) & Hu, Yang & Larkin, Charles & Oxley, Les, 2022. "The effects of negative reputational contagion on international airlines: The case of the Boeing 737-MAX disasters," International Review of Financial Analysis, Elsevier, vol. 80(C).
  9. Marc Berninger, 2024. "Changes in the Perception of Error Announcements from the German Two-Tier Enforcement," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 613-639, December.
  10. Nguyen Thi Mo & Cao Minh Tien & Tran Thi Lan Anh & Tran Van Hai, 2024. "Human Resource Management Factors in Financial Analysis of Securities Companies," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 14(4), pages 154-162, July.
  11. Zuo, Yuehua & Liu, Xiaojun & Jiang, Feng & Shen, Shulin, 2024. "Sharpened “Real Teeth” of China's securities regulatory agency: Evidence from CEO turnover," International Review of Economics & Finance, Elsevier, vol. 96(PB).
  12. Xu, Wenming, 2016. "Reforming private securities litigation in China: The stock market has already cast its vote," International Review of Law and Economics, Elsevier, vol. 45(C), pages 23-32.
  13. Wenfeng Wu & Sofia A. Johan & Oliver M. Rui, 2016. "Institutional Investors, Political Connections, and the Incidence of Regulatory Enforcement Against Corporate Fraud," Journal of Business Ethics, Springer, vol. 134(4), pages 709-726, April.
  14. Lerong He & Rong Yang & Yuanlong He, 2018. "Does social exchange relationship impair audit committee effectiveness?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 219-249, June.
  15. Zhen Li & Yitong Sun & Jinhao Liu & Yi Li & Zhifang Zhou, 2024. "Corporate violations and bank debt cost: The insurance effect of corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4487-4503, September.
  16. Chao Kevin Li, 2021. "Wealth effects of dividend regulation: Evidence from China," Australian Journal of Management, Australian School of Business, vol. 46(2), pages 197-223, May.
  17. Yang, Bowen & Wu, Wenfeng & Yang, Jibin, 2025. "City doing-business environment and stock price crash risk," Pacific-Basin Finance Journal, Elsevier, vol. 91(C).
  18. Schweizer, Denis & Wang, Xinjie & Wu, Ge & Zhang, Aoran, 2025. "Political connections and media bias: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 94(C).
  19. Luo, Yonggen & Tian, Na & Kong, Dongmin & Cui, Huijie, 2025. "Managers' individualistic culture and trade credit," Emerging Markets Review, Elsevier, vol. 66(C).
  20. Li, Xiaorong & Zhang, Fan & Chan, Kam C., 2017. "Communist party committee direct control and the market value of corporate cash holdings," Finance Research Letters, Elsevier, vol. 23(C), pages 179-189.
  21. Xin Xu & Feng Xiong & Zhe An, 2023. "Using Machine Learning to Predict Corporate Fraud: Evidence Based on the GONE Framework," Journal of Business Ethics, Springer, vol. 186(1), pages 137-158, August.
  22. Michael Firth & Sonia Wong & Qingquan Xin & Ho Yin Yick, 2016. "Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China," Journal of Business Ethics, Springer, vol. 134(4), pages 693-708, April.
  23. Ji-Hee Kim & Ji-Hwan Lee, 2021. "How CEO Political Connections Induce Corporate Social Irresponsibility: An Empirical Study of Tax Avoidance in South Korea," Sustainability, MDPI, vol. 13(14), pages 1-13, July.
  24. Brandon C. L. Morris & Jared F. Egginton & Kathleen P. Fuller, 2019. "Return and liquidity response to fraud and sec investigations," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 43(2), pages 313-329, April.
  25. Xu, Nianhang & Chen, Qinyuan & Xu, Yan & Chan, Kam C., 2016. "Political uncertainty and cash holdings: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 40(C), pages 276-295.
  26. Sirui Wu & Guangming Gong & Xin Huang & Haowen Tian, 2022. "The Interaction Between Suppliers and Fraudulent Customer Firms: Evidence from Trade Credit Financing of Chinese Listed Firms," Journal of Business Ethics, Springer, vol. 179(2), pages 531-550, August.
  27. Haß, Lars Helge & Müller, Maximilian A. & Vergauwe, Skrålan, 2015. "Tournament incentives and corporate fraud," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 251-267.
  28. Liangbo Ma & Shiguang Ma, 2020. "Trade credit use and bank loan access: an agency theory perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1835-1865, June.
  29. Tang, Tanya Y.H. & Firth, Michael, 2012. "Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China," The International Journal of Accounting, Elsevier, vol. 47(3), pages 369-397.
  30. Dai, Sijia & Chao, Murilige & Jayasekera, Ranadeva & Wang, Zhixuan, 2026. "Managerial hyperopia or myopia? Empirical evidence of gambling culture on corporate ESG performance," International Review of Financial Analysis, Elsevier, vol. 109(C).
  31. Wang Dong & Yuan Meng & Jun Chen & Yun Ke, 2025. "Financial Shared Service Centers and Corporate Misconduct: Evidence from China," Journal of Business Ethics, Springer, vol. 199(1), pages 113-139, June.
  32. Luo, Danglun & Piao, Zhirong & Wu, Cen & Zhang, Frank Feida, 2024. "Collateral damage: Evidence from share pledging in China," International Review of Financial Analysis, Elsevier, vol. 93(C).
  33. Zhong, Xi & Ren, Liuyang & Song, Tiebo, 2021. "Different effects of internal and external tournament incentives on corporate financial misconduct: Evidence from China," Journal of Business Research, Elsevier, vol. 134(C), pages 329-341.
  34. Xing, Kai & Lei, Zhengyang & Xiao, Yuhan & Zhang, Hanxiong, 2026. "Academic independent directors and corporate misconduct: Evidence from China," Research in International Business and Finance, Elsevier, vol. 86(C).
  35. Aibai, Abuduwali & Peng, Yuchao & Shen, Peiyi & Xu, Hongmei, 2022. "Can local policy uncertainty curtail corporate speculation on financial assets?," International Review of Financial Analysis, Elsevier, vol. 83(C).
  36. Bryane Michael & Say-Hak Goo, 2021. "The value of the corporate governance canon on Chinese companies," Journal of Chinese Governance, Taylor & Francis Journals, vol. 6(1), pages 20-42, January.
  37. Niu, Geng & Yu, Li & Fan, Gang-Zhi & Zhang, Donghao, 2019. "Corporate fraud, risk avoidance, and housing investment in China," Emerging Markets Review, Elsevier, vol. 39(C), pages 18-33.
  38. Liu, Ningyue & Laing, Elaine & Cao, Yue & Zhang, Xiaofei, 2018. "Institutional ownership and corporate transparency in China," Finance Research Letters, Elsevier, vol. 24(C), pages 328-336.
  39. Ma, Liangbo & Ma, Shiguang & Tian, Gary, 2016. "Family control, accounting misstatements, and market reactions to restatements: Evidence from China," Emerging Markets Review, Elsevier, vol. 28(C), pages 1-27.
  40. Ma, Xiaoqi & Ma, Tianze, 2026. "Financial fraud and corporate financing capacity: The moderating effect of institutional environment and economic policy uncertainty," Economic Analysis and Policy, Elsevier, vol. 89(C), pages 591-605.
  41. Ferrer, Elena & Suárez, Nuria, 2025. "When opaque firms borrow: The role of investor sentiment," International Review of Financial Analysis, Elsevier, vol. 105(C).
  42. Jing Zhou & Silin Ye & Wei Lan & Yunwen Jiang, 2021. "The effect of social media on corporate violations: Evidence from Weibo posts in China," International Review of Finance, International Review of Finance Ltd., vol. 21(3), pages 966-988, September.
  43. Paul McGuinness & Kevin Lam & João Vieito, 2015. "Gender and other major board characteristics in China: Explaining corporate dividend policy and governance," Asia Pacific Journal of Management, Springer, vol. 32(4), pages 989-1038, December.
  44. Hung-Wen Lin & Kun-Ben Lin & Jing-Bo Huang & Shu-Heng Chen, 2021. "Timely Loss Recognition Helps Nothing," Sustainability, MDPI, vol. 13(14), pages 1-24, July.
  45. Lin, Hsien-Ping & Walker, M. Mark & Wang, Yung-Jang, 2020. "Shareholder wealth effects of corporate fraud: Evidence from Taiwan’s securities investor and futures trader protection act," International Review of Economics & Finance, Elsevier, vol. 65(C), pages 222-243.
  46. Nathan Zhenghang Zhu & Kun Tracy Wang & Mark Wilson, 2022. "The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 479-522, September.
  47. Xiaofeng Quan & Cheng Xiang & Qingbo Yuan, 2026. "Cultivating Integrity? The Role of Employee Directors in Mitigating Corporate Financial Misconduct," Journal of Business Ethics, Springer, vol. 205(3), pages 575-598, May.
  48. Achakzai, Muhammad Atif Khan & Peng, Juan, 2023. "Detecting financial statement fraud using dynamic ensemble machine learning," International Review of Financial Analysis, Elsevier, vol. 89(C).
  49. Marie Herly & Nikolaj Niebuhr Lambertsen, 2023. "Restatement costs and reporting bias," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 91-117, January.
  50. Habib, Ahsan & Jiang, Haiyan, 2015. "Corporate governance and financial reporting quality in China: A survey of recent evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 29-45.
  51. Xiuhua Wang & Xi Gu, 2019. "Political incentives in firms’ financial reporting: evidence from the crackdown on corrupt municipal officials," Economics of Governance, Springer, vol. 20(3), pages 255-284, September.
  52. Xuefeng Hu & Wenlan Wang & Rong Xu & Fulong Xiao, 2024. "Keju tradition and major litigation cases: The persistent impact of Confucian norm standard," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(5), pages 4647-4673, December.
  53. McTier, Brian C. & Wald, John K., 2011. "The causes and consequences of securities class action litigation," Journal of Corporate Finance, Elsevier, vol. 17(3), pages 649-665, June.
  54. Lin, Chen & Lin, Ping & Zou, Hong, 2012. "Does property rights protection affect corporate risk management strategy? Intra- and cross-country evidence," Journal of Corporate Finance, Elsevier, vol. 18(2), pages 311-330.
  55. Jiaqi Ning & Hui Liu & Ming Jia, 2025. "Spillover Effects of Comment Letters and Risk Management Role of ESG Performance: From the Perspective of Common Auditors," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(4), pages 3946-3965, December.
  56. Lars Helge Hass & Monika Tarsalewska & Feng Zhan, 2016. "Equity Incentives and Corporate Fraud in China," Journal of Business Ethics, Springer, vol. 138(4), pages 723-742, November.
  57. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2015. "Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 1-17.
  58. Phillip T. Lamoreaux & Summer Zhujun Liu & Nathan J. Newton & Min Zhang, 2026. "Auditor-provided nonpublic signals of misreporting and CFO dismissal," Review of Accounting Studies, Springer, vol. 31(1), pages 489-525, March.
  59. Li, Huiying & Wang, Xinchun & Chang, Yu & Zhang, Nan & Huang, Wei & Wang, Quanren, 2025. "Central government Ownership, geographic Distance, and firm Innovation: Evidence from Chinese State-owned enterprises," Journal of Business Research, Elsevier, vol. 186(C).
  60. Jianqing Fan & Qingfu Liu & Bo Wang & Kaixin Zheng, 2026. "Unearthing Financial Statement Fraud: Insights from News Coverage Analysis," Management Science, INFORMS, vol. 72(5), pages 4200-4230, May.
  61. Yonggen Luo & Dongmin Kong & Huijie Cui, 2024. "Top Managers’ Rice Culture and Corporate Social Responsibility Performance," Journal of Business Ethics, Springer, vol. 194(3), pages 655-678, October.
  62. Chi, Wuchun & Wu, Shing-Jen & Zheng, Zhen, 2020. "Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms," The British Accounting Review, Elsevier, vol. 52(6).
  63. Michael Firth & Chen Lin & Sonia Man-lai Wong & Xiaofeng Zhao, 2019. "Hello, is anybody there? Corporate accessibility for outside shareholders as a signal of agency problems," Review of Accounting Studies, Springer, vol. 24(4), pages 1317-1358, December.
  64. Zhou, Fangzhao & Zhang, Zenan & Yang, Jun & Su, Yunpeng & An, Yunbi, 2018. "Delisting pressure, executive compensation, and corporate fraud: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 48(C), pages 17-34.
  65. Feng He & Hanyu Du & Youwei Li & Jing Hao, 2025. "Make it Right: Regulatory Intervention in Managers’ Misconduct and Corporate Risk," Journal of Business Ethics, Springer, vol. 202(1), pages 73-95, November.
  66. Laure de Batz & Evžen Kočenda, 2024. "Financial crime and punishment: A meta‐analysis," Journal of Economic Surveys, Wiley Blackwell, vol. 38(4), pages 1338-1398, September.
  67. CAO, Ning & McGUINNESS, Paul B. & XI, Chao, 2021. "Does securities enforcement improve disclosure quality? An examination of Chinese listed companies' restatement activities," Journal of Corporate Finance, Elsevier, vol. 67(C).
  68. Linlin Duan & Jintao Zhang & Li Meng, 2024. "Administrative penalties and corporate CSR disclosure strategies," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(4), pages 2360-2372, June.
  69. Yuyuan Chang & Wen He, 2025. "Regulatory Cooperation, Enforcement, and Accounting Restatements of US‐Listed Foreign Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 52(4), pages 1735-1761, August.
  70. Li Du & Chengmin Tu, 2025. "Do changes in MD&A tone predict financial restatements? Evidence from Chinese listed companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 2420-2453, September.
  71. Wenxuan Hou & Geoff Moore, 2010. "Player and Referee Roles Held Jointly: The Effect of State Ownership on China’s Regulatory Enforcement Against Fraud," Journal of Business Ethics, Springer, vol. 95(2), pages 317-335, September.
  72. Kevin C. W. Chen & Tai‐Yuan Chen & Weifang Han & Hongqi Yuan, 2022. "Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(3), pages 853-900, June.
  73. Chao Fu & Xiuyuan Deng & Hongfei Tang, 2023. "Who cares about corporate fraud? Evidence from cross-border mergers and acquisitions of Chinese companies," Review of Quantitative Finance and Accounting, Springer, vol. 60(2), pages 747-789, February.
  74. Yusi Jiang & Tianyu Gong & Wan Cheng & Yapu Zhao, 2023. "Repression or indulgence? Distinctive government influence on firm financial and environmental misconduct in China," Asian Business & Management, Palgrave Macmillan, vol. 22(1), pages 379-402, February.
  75. Mai Dao & Hua-Wei Huang & Ken Y. Chen & Ting-Chiao Huang, 2014. "Can Management Turnover Restore the Financial Statement Credibility of Restating Firms? Further Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 893-925, September.
  76. Yip, Rita W.Y. & Young, Danqing & Liu, Beibei & Wang, Zhichen, 2022. "Acquiring firms’ transparency and their returns around M&A announcements: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
  77. Michael Firth & Kailong (Philip) Wang & Sonia ML Wong, 2015. "Corporate Transparency and the Impact of Investor Sentiment on Stock Prices," Management Science, INFORMS, vol. 61(7), pages 1630-1647, July.
  78. Ruxi Wang & Frank Wijen & Pursey P.M.A.R. Heugens, 2018. "Government's green grip: Multifaceted state influence on corporate environmental actions in China," Strategic Management Journal, Wiley Blackwell, vol. 39(2), pages 403-428, February.
  79. Manasi Gokhale & Deepa Pillai, 2024. "Firm level and country level determinants of earnings management in emerging economies: a systematic framework-based review," Future Business Journal, Springer, vol. 10(1), pages 1-16, December.
  80. Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward, 2013. "Executive integrity, audit opinion, and fraud in Chinese listed firms," Emerging Markets Review, Elsevier, vol. 15(C), pages 72-91.
  81. Shujun Ding & Mingzhi Liu & Zhenyu Wu, 2016. "Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 351-373, September.
  82. Chang Huang & Xiao Chang & Yang Wang & Nicolas Li, 2023. "Do major customers encourage innovative sustainable development? Empirical evidence from corporate green innovation in China," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 163-184, January.
  83. James Cordeiro & Lerong He & Martin Conyon & Tara Shaw, 2013. "Informativeness of performance measures and Chinese executive compensation," Asia Pacific Journal of Management, Springer, vol. 30(4), pages 1031-1058, December.
  84. Maria Tragouda & Michalis Doumpos & Constantin Zopounidis, 2024. "Identification of fraudulent financial statements through a multi‐label classification approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 31(2), June.
  85. Liu, Beibei & Tan, Keqi & Wong, Sonia M.L. & Yip, Rita W.Y., 2022. "Intra-industry information transfer in emerging markets: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 140(C).
  86. Saci, Fateh & Jasimuddin, Sajjad M., 2021. "Does the research done by the institutional investors affect the cost of equity capital?," Finance Research Letters, Elsevier, vol. 41(C).
  87. Miaowei Peng & Xue Tan, 2023. "Does controlling persons’ foreign residency rights influence executive compensation?," Review of Managerial Science, Springer, vol. 17(7), pages 2375-2416, October.
  88. Chan, Ann Ling-Ching & Ding, Rong & Hou, Wenxuan, 2014. "Does mutual fund ownership affect financial reporting quality for Chinese privately-owned enterprises?," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 131-140.
  89. Xiaoliang Lyu & Xiaochen Zhang, 2024. "Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 3883-3926, December.
  90. Li, Xiaorong & Luo, Jingbo & Chan, Kam C., 2018. "Political uncertainty and the cost of equity capital," Finance Research Letters, Elsevier, vol. 26(C), pages 215-222.
  91. Xu, Wenming & Wu, Zhicheng & Cai, Jianjun, 2024. "Revisiting the stock market reactions to the private securities litigation against informational misconducts in China," International Review of Economics & Finance, Elsevier, vol. 95(C).
  92. Sun, Guanglin & Li, Ting & Ai, Yongfang & Li, Qinghai, 2023. "Digital finance and corporate financial fraud," International Review of Financial Analysis, Elsevier, vol. 87(C).
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