Accounting fraud, auditing, and the role of government sanctions in China

Citations

Cited by:

1. Li, Chunyu & Lou, Chenxin & Luo, Dan & Xing, Kai, 2021. "Chinese corporate distress prediction using LASSO: The role of earnings management," International Review of Financial Analysis, Elsevier, vol. 76(C).
2. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
3. Douglas Cumming & Wenxuan Hou & Edward Lee, 2016. "Business Ethics and Finance in Greater China: Synthesis and Future Directions in Sustainability, CSR, and Fraud," Journal of Business Ethics, Springer, vol. 138(4), pages 601-626, November.
4. Karlo Kauko, 2021. "The Vanishing Interest Income of Chinese Banks," Asian Economic Papers, MIT Press, vol. 20(3), pages 94-113, Fall.
   • Kauko, Karlo, 2020. "The vanishing interest income of Chinese banks," BOFIT Discussion Papers 2/2020, Bank of Finland Institute for Emerging Economies (BOFIT).
5. Md Jahidur Rahman & Hongtao Zhu, 2023. "Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3455-3486, September.
6. Karlo Kauko, 2021. "The Vanishing Interest Income of Chinese Banks," Asian Economic Papers, MIT Press, vol. 20(3), pages 94-113, Fall.
   • Kauko, Karlo, 2020. "The vanishing interest income of Chinese banks," BOFIT Discussion Papers 2/2020, Bank of Finland, Institute for Economies in Transition.
7. Wu, Fang & Cao, June & Zhang, Xiaosan, 2023. "Do non-executive employees matter in curbing corporate financial fraud?," Journal of Business Research, Elsevier, vol. 163(C).
8. Katarina Valaskova & Peter Adamko & Katarina Frajtova Michalikova & Jaroslav Macek, 2021. "Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment," Oeconomia Copernicana, Institute of Economic Research, vol. 12(3), pages 631-669, September.
9. Wahyu Murti, 2017. "The Impact of the Global Stock Market and the Foreign Exchange Market on Domestic Financial Market," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 99-111.
10. Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
11. Wang, Ziwei & Yao, Shouyu & Sensoy, Ahmet & Goodell, John W. & Cheng, Feiyang, 2022. "Learning from failures: Director interlocks and corporate misconduct," International Review of Financial Analysis, Elsevier, vol. 84(C).
12. Hou, Xiaohui & Wang, Tengyu & Ma, Caoyuan, 2021. "Economic policy uncertainty and corporate fraud," Economic Analysis and Policy, Elsevier, vol. 71(C), pages 97-110.
13. A.C. Furqan & M.I. Abdullah & M. Iqbal & R. Masdar, 2018. "The Role of Corporate Governance on the Effect of State Ownership on Audit Findings at State-Owned Enterprises," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 218-229.
14. repec:zbw:bofitp:2020_002 is not listed on IDEAS
15. 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.
16. Hideaki Sakawa & Naoki Watanabel, 2022. "Accounting Frauds and Main-Bank Monitoring in Japanese Corporations," Journal of Business Ethics, Springer, vol. 180(2), pages 605-621, October.
17. Nan‐Ting Kuo & Shu Li & Shiyun Zhai, 2022. "Institutional features and audit pricing of excess cash holdings: Do auditor liabilities beyond financial statement assurance matter?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(9-10), pages 1581-1604, October.
18. Dassiou, X. & Glycopantis, D., 2019. "The importance of reputation in the auditing of companies: A game theory analysis," Working Papers 19/01, Department of Economics, City University London.
19. Jun Wang & Duo Wang, 2022. "Corporate Fraud and Accounting Firm Involvement: Evidence from China," JRFM, MDPI, vol. 15(4), pages 1-16, April.
20. Dafydd Mali & Hyoung‐joo Lim, 2018. "Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea," Australian Accounting Review, CPA Australia, vol. 28(3), pages 446-463, September.
21. Herron, Eddward T. & Cornell, Robert M., 2021. "Creativity amidst standardization: Is creativity related to auditors’ recognition of and responses to fraud risk cues?," Journal of Business Research, Elsevier, vol. 132(C), pages 314-326.
22. Lin Liao & Guanting Chen & Dengjin Zheng, 2019. "Corporate social responsibility and financial fraud: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(5), pages 3133-3169, December.
23. Li, Jing & Li, Nan & Xia, Tongshui & Guo, Jinjin, 2023. "Textual analysis and detection of financial fraud: Evidence from Chinese manufacturing firms," Economic Modelling, Elsevier, vol. 126(C).
24. Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2023. "Financial statement fraud, recidivism and punishment," Emerging Markets Review, Elsevier, vol. 56(C).
25. Munawarah & Muhammad Din & Fatlina Zainuddin & Harjum Muharam, 2017. "What Effects Do Privatisation Policies Have on Corporate Governance of State-Owned Enterprises?," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 124-132.
26. Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2019. "Does mutual fund investment influence accounting fraud?," Emerging Markets Review, Elsevier, vol. 38(C), pages 142-158.
27. Qian, Ningyu, 2018. "Anti-corruption effects on the credit risk of local financing vehicles and the pricing of Chengtou bonds: Evidence from a quasi-natural experiment in China," Finance Research Letters, Elsevier, vol. 26(C), pages 162-168.