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Auditing standards, increased accounting disclosure, and information asymmetry: Evidence from an emerging market

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  • Zhou, Haiyan

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  • Zhou, Haiyan, 2007. "Auditing standards, increased accounting disclosure, and information asymmetry: Evidence from an emerging market," Journal of Accounting and Public Policy, Elsevier, vol. 26(5), pages 584-620.
    • Handle: RePEc:eee:jappol:v:26:y:2007:i:5:p:584-620
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    Cited by:

    1. Ebrahim, Ahmed & Fattah, Tarek Abdel, 2015. "Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 46-60.
    2. Haapamäki, Elina & Sihvonen, Jukka, 2019. "Research on International Standards on Auditing: Literature synthesis and opportunities for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 37-56.
    3. Sami, Heibatollah & Zhou, Haiyan, 2008. "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China," The International Journal of Accounting, Elsevier, vol. 43(2), pages 139-169.
    4. Lam, Kevin C.K. & Sami, Heibatollah & Zhou, Haiyan, 2013. "Changes in the value relevance of accounting information over time: Evidence from the emerging market of China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 123-135.
    5. Chen, Lucy Huajing & Deng, Saiying & Gupta, Parveen P. & Sami, Heibatollah, 2015. "The SEC's elimination of 20-F reconciliation and information asymmetry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 75-87.
    6. Fang, Junxiong & Sami, Heibatollah & Zhou, Haiyan, 2023. "Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    7. Jiang, Haiyan & Habib, Ahsan & Zhou, Donghua, 2015. "Accounting restatements and audit quality in China," Advances in accounting, Elsevier, vol. 31(1), pages 125-135.
    8. Yoon, Hyungwook & Zo, Hangjung & Ciganek, Andrew P., 2011. "Does XBRL adoption reduce information asymmetry?," Journal of Business Research, Elsevier, vol. 64(2), pages 157-163, February.
    9. Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying, 2022. "Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
    10. Gary Kleinman & Betsy Beixin Lin, 2017. "Audit regulation in an international setting: Testing the impact of religion, culture, market factors, and legal code on national regulatory efforts," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(1), pages 62-94, February.
    11. 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.
    12. Esmail Tavakolnia & Seyed Vali Mostafavi Makrani, 2015. "Auditor Industry Specialization and Market Valuation of Earnings and Earnings Components: Empirical Evidence from Firms Listed in Tehran Stock Exchange," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 187-187, November.
    13. He Xiao, 2022. "How does air pollution affect corporate information environment?," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 45(4), pages 987-1016, December.
    14. Wu, Grace Shu-hsing & Li, Shu-hsing & Lin, Steve, 2014. "The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 148-159.

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