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Employee quality and financial reporting outcomes

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Cited by:

  1. Theodore E. Christensen & Adrienna Huffman & Melissa F. Lewis‐Western & Rachel Scott, 2022. "Accruals earnings management proxies: Prudent business decisions or earnings manipulation?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(3-4), pages 536-587, March.
  2. Callen, Jeffrey L. & Fang, Xiaohua & Zhang, Wenjun, 2020. "Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 64(C).
  3. Tan, Wenhao & Wang, Yanping & Guo, Xiuyuan, 2022. "Official inspection, educational threshold and employment goal," International Review of Economics & Finance, Elsevier, vol. 80(C), pages 755-765.
  4. Xuanwei Zhao & Fangzhu Dong, 2025. "Digital infrastructure construction and corporate innovation efficiency: evidence from Broadband China Strategy," Palgrave Communications, Palgrave Macmillan, vol. 12(1), pages 1-11, December.
  5. Jin, Yige & Dong, Nanyan & Tian, Gaoliang & Zhang, Junrui, 2023. "Wisdom of the masses: Employee education and corporate risk taking," Economic Modelling, Elsevier, vol. 118(C).
  6. Wang, Maochuan & Yan, Youliang, 2023. "Employee treatment and corporate investment efficiency: Evidence from China," Economic Modelling, Elsevier, vol. 128(C).
  7. Hao, Jie & Pham, Viet Tuan, 2024. "Stuck in traffic: Do auditors price traffic congestion?," The British Accounting Review, Elsevier, vol. 56(2).
  8. Cao, Zhangfan & Chen, Steven Xianglong & Lee, Edward, 2022. "Does business strategy influence interfirm financing? Evidence from trade credit," Journal of Business Research, Elsevier, vol. 141(C), pages 495-511.
  9. Wang, Brian Yutao & Xu, Ruiyao & Zhang, Jing, 2022. "Outbreak risk, managerial distraction, and corporate information disclosure: Evidence from the COVID-19 pandemic," Pacific-Basin Finance Journal, Elsevier, vol. 73(C).
  10. Li, Kun & Li, Xiaokai, 2024. "How does Employee Education Affect Employer's Corporate Social Responsibility? Evidence from China," Economics Letters, Elsevier, vol. 234(C).
  11. Shilu Sun & Tiantian Li & Hong Ma & Rita Yi Man Li & Kostas Gouliamos & Jianming Zheng & Yan Han & Otilia Manta & Ubaldo Comite & Teresa Barros & Nelson Duarte & Xiao-Guang Yue, 2020. "Does Employee Quality Affect Corporate Social Responsibility? Evidence from China," Sustainability, MDPI, vol. 12(7), pages 1-19, March.
  12. Chyz, James A. & Eulerich, Marc & Fligge, Benjamin & Romney, Miles A., 2023. "Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  13. Wang, Ziyue & Yuan, Zhizhu, 2024. "Employee education level and the cost of equity capital," Finance Research Letters, Elsevier, vol. 62(PA).
  14. Armstrong, Christopher S. & Kepler, John D. & Larcker, David F. & Shi, Shawn X., 2024. "Rank-and-file accounting employee compensation and financial reporting quality," Journal of Accounting and Economics, Elsevier, vol. 78(1).
  15. Xu, Hanwen & Han, Xiaofang & Shen, Yongjian & Zhou, Minting, 2025. "Is internal control more efficient in employee-friendly firms?," International Review of Financial Analysis, Elsevier, vol. 97(C).
  16. John (Jianqiu) Bai & Matthew Serfling & Sarah Shaikh, 2022. "Financial disclosure transparency and employee wages," The Financial Review, Eastern Finance Association, vol. 57(4), pages 751-773, November.
  17. Zhang, Zhuang & Ntim, Collins G. & Zhang, Qingjing & Elmagrhi, Mohamed H., 2020. "Does accounting comparability affect corporate employment decision-making?," The British Accounting Review, Elsevier, vol. 52(6).
  18. Xing Li & Xia Chen & Baolei Qi & Gaoliang Tian, 2020. "Employee quality and audit fee: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4533-4566, December.
  19. Jung Ho Choi, 2021. "Accrual Accounting and Resource Allocation: A General Equilibrium Analysis," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(4), pages 1179-1219, September.
  20. John M. Barrios, 2022. "Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(1), pages 3-43, March.
  21. Lei Chen & Zhi Jin & Yongqiang Ma & Hui Xu, 2019. "Confucianism, openness to the West, and corporate investment efficiency," European Financial Management, European Financial Management Association, vol. 25(3), pages 554-590, June.
  22. Deng, Lixing & Lai, Shaojie & Liu, Shiang & Pu, Xiaoling, 2022. "Social insurance premiums and corporate cash holdings: Evidence from social insurance law in China," Economic Modelling, Elsevier, vol. 114(C).
  23. Lin, Xiaowei & Ding, Zijun & Chen, Aihua & Shi, Huaizhi, 2022. "Internal whistleblowing and stock price crash risk," International Review of Financial Analysis, Elsevier, vol. 84(C).
  24. Leye Li & Louise Yi Lu & Yi Wang & Yangxin Yu, 2023. "Workforce diversity and financial statement readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1599-1631, April.
  25. Yi Si & Chongwu Xia, 2023. "The Effect of Human Capital on Stock Price Crash Risk," Journal of Business Ethics, Springer, vol. 187(3), pages 589-609, October.
  26. Delis, Manthos D. & Iosifidi, Maria & Tsionas, Mike, 2020. "Management estimation in banking," European Journal of Operational Research, Elsevier, vol. 284(1), pages 355-372.
  27. Kasper Regenburg & Morten Nicklas Bigler Seitz, 2021. "Criminals, bankruptcy, and cost of debt," Review of Accounting Studies, Springer, vol. 26(3), pages 1004-1045, September.
  28. Ahsan Habib & Mostafa Monzur Hasan & Ahmed Al-Hadi, 2018. "Money laundering and audit fees," Accounting and Business Research, Taylor & Francis Journals, vol. 48(4), pages 427-459, June.
  29. Jung Ho Choi & Brandon Gipper & Sara Malik, 2023. "Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(4), pages 1109-1158, September.
  30. Haga, Jesper & Huhtamäki, Fredrik & Sundvik, Dennis, 2022. "Employee effort and earnings management," Global Finance Journal, Elsevier, vol. 53(C).
  31. Cheng-Wen Lee & Min-Ying Cheng, 2024. "Audit Quality and Auditors' Party Membership: An Insightful Viewpoint into Financial Restatements," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 14(6), pages 1-9.
  32. Mehdi Khodakarami & Hassan Yazdifar & Alireza Faraji Khaledi & Saeed Bagheri Kheirabadi & Amin Sarlak, 2024. "The Level of Islamic Religiosity of the Local Community and Corporate Environmental Responsibility Disclosure: Evidence from Iran," Journal of Business Ethics, Springer, vol. 190(2), pages 483-512, March.
  33. YunGuo Liu & Minghui Zheng & Yue Xu & Sujuan Xie, 2023. "Deleveraging for talents: Human capital reliance and corporate leverage," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 4823-4847, December.
  34. Nor Bahiyah Omar & Azlan Amran, 2017. "Corporate Governance and Climate Change Reporting in Malaysia," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(12), pages 222-240, December.
  35. Hasan, Mostafa Monzur, 2022. "Corporate culture and bank debt," Finance Research Letters, Elsevier, vol. 49(C).
  36. Rakhman, Fuad & Wijayana, Singgih, 2024. "Human development and the quality of financial reporting among the local governments in Indonesia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 56(C).
  37. Choi, Bong-Geun & Choi, Jung Ho & Malik, Sara, 2023. "Not just for investors: The role of earnings announcements in guiding job seekers," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  38. Oesch, David & Walser, Tanja, 2025. "The impact of automation on firms' reporting quality," Journal of Corporate Finance, Elsevier, vol. 92(C).
  39. Shi, Hanzhong & Wu, Kaishu & Zhai, Kerui, 2025. "Employee education and corporate tax outcomes: Evidence from firm-level reporting," Advances in accounting, Elsevier, vol. 68(C).
  40. Jared Jennings & Jung Min Kim & Joshua Lee & Daniel Taylor, 2024. "Measurement error, fixed effects, and false positives in accounting research," Review of Accounting Studies, Springer, vol. 29(2), pages 959-995, June.
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