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Business Strategy, Financial Reporting Irregularities, and Audit Effort

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Cited by:

  1. Hsieh, Chia-Chun & Ma, Zhiming & Novoselov, Kirill E., 2019. "Accounting conservatism, business strategy, and ambiguity," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 41-55.
  2. Chien Chi Chu & Xiu‐Fen Su & Yu‐En Lin & Akihiro Omura & Bin Li & Adrian Wai‐Kong Cheung, 2023. "Love thy neighbour: Evidence from capital structure decisions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 2907-2933, September.
  3. Maury, Benjamin, 2022. "Strategic CSR and firm performance: The role of prospector and growth strategies," Journal of Economics and Business, Elsevier, vol. 118(C).
  4. Wu, Bin & Li, Anqi & Zhang, Wen, 2024. "Clients' strategic change and auditor behavior: Evidence from audit adjustments and audit fees," Advances in accounting, Elsevier, vol. 64(C).
  5. Bin Li & Litao Duan & Geng Peng & Benfu Lv, 2019. "Internet Plus Strategy and Transformation and Upgrading of Traditional Enterprises," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(6), pages 712-723, June.
  6. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  7. Muhammad Nurul Houqe & Reza M. Monem & Tony van Zijl, 2023. "Business strategy, cash holdings, and dividend payouts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3999-4035, December.
  8. Cao, Zhangfan & Chen, Steven Xianglong & Harakeh, Mostafa & Lee, Edward, 2022. "Do non-financial factors influence corporate dividend policies? Evidence from business strategy," International Review of Financial Analysis, Elsevier, vol. 82(C).
  9. Tanveer Ahsan & Sultan Sikandar Mirza & Ammar Ali Gull & Muhammad Ansar Majeed, 2023. "How to deal with customer and supplier concentration to attain sustainable financial growth? The role of business strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4600-4619, November.
  10. Chen, Xiaomeng Charlene & Jones, Stewart & Hasan, Mostafa Monzur & Zhao, Ruoyun & Alam, Nurul, 2023. "Does strategic deviation influence firms’ use of supplier finance?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 85(C).
  11. Luis Enrique Valdez-Juárez & Mauricio Castillo-Vergara & Elva Alicia Ramos-Escobar, 2022. "Innovative Business Strategies in the Face of COVID-19: An Approach to Open Innovation of SMEs in the Sonora Region of Mexico," JOItmC, MDPI, vol. 8(1), pages 1-24, March.
  12. Xueyan Dong & Kam C. Chan & Yujia Cui & Jenny Xinjiao Guan, 2021. "Strategic deviance and cash holdings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 742-782, March.
  13. Fafaliou, Irene & Giaka, Maria & Konstantios, Dimitrios & Polemis, Michael, 2022. "Firms’ ESG reputational risk and market longevity: A firm-level analysis for the United States," Journal of Business Research, Elsevier, vol. 149(C), pages 161-177.
  14. Zhu, Ling & Kong, Dongmin, 2022. "Does government transparency shape firm decentralization? Evidence from a natural experiment in China," Emerging Markets Review, Elsevier, vol. 53(C).
  15. Lou, Zhukun & Wang, Chong & Liu, Yaxin & Xu, Jing, 2023. "It takes two to tango: Impact of salary co-movement between top executives and ordinary employees on corporate innovation," Finance Research Letters, Elsevier, vol. 55(PB).
  16. Chih‐Wei Peng, 2020. "The role of business strategy and CEO compensation structure in driving corporate social responsibility: Linkage towards a sustainable development perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1028-1039, March.
  17. Juntao, Liu & Haitao, Liu, 2023. "Government–business relationship and strategic transformation of enterprises: Evidence from China," Finance Research Letters, Elsevier, vol. 58(PD).
  18. Baghdadi, Ghasan & Podolski, Edward J. & Veeraraghavan, Madhu, 2022. "CEO risk-seeking and corporate tax avoidance: Evidence from pilot CEOs," Journal of Corporate Finance, Elsevier, vol. 76(C).
  19. Dong, Dayong & Yang, Mo & Yang, Gaoju & Chen, Chang-Chih & Zhang, Xinyi, 2022. "Talk less and do more: Expected strategic adjustments vs. actual changes in the Chinese firms," Pacific-Basin Finance Journal, Elsevier, vol. 75(C).
  20. Kong, Xiaowei & Jiang, Fan & Zhu, Ling, 2022. "Business strategy, corporate social responsibility, and within-firm pay gap," Economic Modelling, Elsevier, vol. 106(C).
  21. Changling Sun & Ziang Lin & Marek Vochozka & Zuzana Vincúrová, 2022. "Digital transformation and corporate cash holdings in China’s A-share listed companies," Oeconomia Copernicana, Institute of Economic Research, vol. 13(4), pages 1081-1116, December.
  22. Kim, Hyung-Tae & Lee, Seungwon & Park, Sung-Jin & Lee, Brandon, 2019. "Audit fees and corporate innovation: Auditors' response to corporate innovation," MPRA Paper 101081, University Library of Munich, Germany.
  23. Yuan Yuan & Louise Yi Lu & Gaoliang Tian & Yangxin Yu, 2020. "Business Strategy and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 162(2), pages 359-377, March.
  24. Zhangfan Cao & Chen Hua & Yan Tong & Xi Wang, 2023. "The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 4883-4908, December.
  25. Liu, Chenyong & Ryan, David & Lin, Guoyu & Xu, Chunhao, 2023. "No rose without a thorn: Corporate teamwork culture and financial statement misconduct," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  26. Cao, June & Ee, Mong Shan & Hasan, Iftekhar & Huang, He, 2024. "Asymmetric reactions of abnormal audit fees jump to credit rating changes," The British Accounting Review, Elsevier, vol. 56(2).
  27. Chen Liu & Dongmin Kong, 2021. "Business strategy and sustainable development: Evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 657-670, January.
  28. Efstathios Magerakis & Ahsan Habib, 2022. "Environmental uncertainty and corporate cash holdings: The moderating role of CEO ability," International Review of Finance, International Review of Finance Ltd., vol. 22(3), pages 402-432, September.
  29. Oradi, Javad, 2021. "CEO succession origin, audit report lag, and audit fees: Evidence from Iran," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 45(C).
  30. Akindayomi, Akinloye & Amin, Md Ruhul, 2022. "Does business strategy affect dividend payout policies?," Journal of Business Research, Elsevier, vol. 151(C), pages 531-550.
  31. Hsihui Chang & Sheng Liu & Raj Mashruwala, 2022. "Customer Bargaining Power, Strategic Fit, and Supplier Performance," Production and Operations Management, Production and Operations Management Society, vol. 31(4), pages 1492-1509, April.
  32. Yang, Mo & Li, Yan & Dong, Dayong, 2023. "Strategic information disclosure and the cost of equity capital: Evidence from China," Finance Research Letters, Elsevier, vol. 51(C).
  33. Yuan, Rongli & Cheng, Yingli & Ye, Kangtao, 2016. "Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy," The International Journal of Accounting, Elsevier, vol. 51(2), pages 217-239.
  34. Annette Ptok & Rupinder P. Jindal & Werner J. Reinartz, 2018. "Selling, general, and administrative expense (SGA)-based metrics in marketing: conceptual and measurement challenges," Journal of the Academy of Marketing Science, Springer, vol. 46(6), pages 987-1011, November.
  35. Hoffman, Benjamin W. & Sellers, R. Drew & Skomra, Justyna, 2018. "The impact of client information technology capability on audit pricing," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 59-75.
  36. Dongmin Kong & Xiandong Yang & Chen Liu & Wei Yang, 2020. "Business strategy and firm efforts on environmental protection: Evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 445-464, February.
  37. Zhengguang Li & Ping Li & Xibo Zhao & Ziying Tu, 2022. "Business Strategy and Environmental Information Disclosure Quality: Empirical Evidence from Chinese Heavy Pollution Listed Firms," IJERPH, MDPI, vol. 19(14), pages 1-18, July.
  38. Ji, Qiong & Quan, Xiaofeng & Yin, Hongying & Yuan, Qingbo, 2021. "Gambling preferences and stock price crash risk: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 128(C).
  39. Zhang, Teng & Xu, Zhiwei, 2023. "The informational feedback effect of stock prices on corporate investments: A comparison of new energy firms and traditional energy firms in China," Energy Economics, Elsevier, vol. 127(PA).
  40. Simon Ho & Annie Li & Kinsun Tam & Feida Zhang, 2015. "CEO Gender, Ethical Leadership, and Accounting Conservatism," Journal of Business Ethics, Springer, vol. 127(2), pages 351-370, March.
  41. Sultan Sikandar Mirza & Tanveer Ahsan, 2020. "Corporates' strategic responses to economic policy uncertainty in China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 375-389, February.
  42. Lijing Tong & Bin Wu & Min Zhang, 2023. "Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 381-410, March.
  43. Ahsan Habib & Mostafa Monzur Hasan, 2020. "Business strategies and annual report readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2513-2547, September.
  44. Han Li, 2020. "Business Strategy and R&D Expenditures," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 144-154, July.
  45. Chen, Huimin (Amy) & Francis, Bill B. & Shen, Yinjie (Victor) & Wu, Qiang, 2024. "The impact of hedge fund activism on audit pricing," The British Accounting Review, Elsevier, vol. 56(2).
  46. Muhammad Siddique & Zain Naeem & Arooma Mahjabeen & Muhammad Adil, 2024. "The Pure and Hybrid Corporate Strategies Performance during the Crisis Periods for Sustainable Performance," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(2), pages 703-711.
  47. Sheng, Yan & Huang, Zhixiong & Liu, Chen & Yang, Zhiqing, 2019. "How does business strategy affect wage premium? Evidence from China," Economic Modelling, Elsevier, vol. 83(C), pages 31-41.
  48. Ahsan Habib & Mostafa M. Hasan, 2021. "Business Strategy and Labor Investment Efficiency," International Review of Finance, International Review of Finance Ltd., vol. 21(1), pages 58-96, March.
  49. Yu Flora Kuang & Gladys Lee & Bo Qin, 2021. "Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 32-62, March.
  50. Tu Nguyen & Jing Zhao, 2021. "Industry tournament incentives and corporate innovation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1797-1845, October.
  51. Xibo Zhao & Dan Yang & Zhengguang Li & Lynda Song, 2021. "Multiple large shareholders and corporate fraud: evidence from China," Frontiers of Business Research in China, Springer, vol. 15(1), pages 1-21, December.
  52. Liyu He & Sue Wright & Elaine Evans, 2021. "The impact of managerial discretion on fair value information in the Australian agricultural sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1897-1930, April.
  53. Ahsan, Tanveer & Al-GAMRH, Bakr & Mirza, Sultan Sikandar, 2022. "Economic policy uncertainty and sustainable financial growth: Does business strategy matter?," Finance Research Letters, Elsevier, vol. 46(PB).
  54. Hongyang Wang & Baizhou Li, 2023. "Research on the Synergic Influences of Digital Capabilities and Technological Capabilities on Digital Innovation," Sustainability, MDPI, vol. 15(3), pages 1-14, February.
  55. Min Liu, 2020. "Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 1133-1161, April.
  56. Tingli Liu & Yu Fang & Qianqian Shi & Lei Ren, 2023. "Research on the Effect of the New Environmental Protection Law on the Market Competitiveness of China’s Heavily Polluting Enterprises," Sustainability, MDPI, vol. 15(13), pages 1-21, June.
  57. Janine Maniora, 2018. "Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA," Journal of Business Ethics, Springer, vol. 152(4), pages 931-947, November.
  58. Yang, Seunghee & Lee, Woo-Jong & Lim, Youngdeok & Yi, Cheong H., 2021. "Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  59. Chen, Yangyang & Ge, Rui & Zolotoy, Leon, 2017. "Do corporate pension plans affect audit pricing?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 322-337.
  60. Habib, Ahsan & Hasan, Mostafa Monzur, 2017. "Business strategy, overvalued equities, and stock price crash risk," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 389-405.
  61. Xiaojie Qu & Bao Zhu, 2023. "Digital Finance and Corporate Cash-Holding Strategy: Organizational Heterogeneity and Strategic Transmission Channels," Sustainability, MDPI, vol. 15(3), pages 1-23, January.
  62. Chen, Chen & Hanlon, Dean & Khedmati, Mehdi & Wake, James, 2023. "Annual report readability and equity mispricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
  63. Meng, Qingbin & Zhong, Ziya & Li, Xinyu & Wang, Song, 2023. "What protects me also makes me behave: The role of directors' and officers' liability insurance on empire-building managers in China," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
  64. Tingyong Zhong & Fangcheng Sun & Haiyan Zhou & Jeoung Yul Lee, 2020. "Business Strategy, State-Owned Equity and Cost Stickiness: Evidence from Chinese Firms," Sustainability, MDPI, vol. 12(5), pages 1-21, March.
  65. Yu, Feifei & Du, Hongyan & Li, Xiaotong & Cao, Jiayu, 2023. "Enterprise digitalization, business strategy and subsidy allocation: Evidence of the signaling effect," Technological Forecasting and Social Change, Elsevier, vol. 190(C).
  66. Chen, Chen & Wang, Tao & Jia, Ximeng, 2023. "Short-termism in financial decision-making: Uncovering the influence of managerial myopia on corporate financial asset allocation through MD&A textual analysis," International Review of Financial Analysis, Elsevier, vol. 90(C).
  67. Jiang, Yan & Wang, Jiaxin & Huang, Yibo, 2024. "Does religious atmosphere affect enterprise digital transformation? Evidence from China," Research in International Business and Finance, Elsevier, vol. 70(PB).
  68. Huimin (Amy) Chen & Bill B. Francis & Tahseen Hasan & Qiang Wu, 2022. "Does corporate culture impact audit pricing? Evidence from textual analysis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 778-806, May.
  69. Won Park & Chung-gyu Byun, 2022. "Effect of Managerial Compensation and Ability on the Relationship between Business Strategy and Firm Value: For Small and Medium-Sized Enterprises (SMEs)," Sustainability, MDPI, vol. 14(8), pages 1-32, April.
  70. Ahsan Habib & Dinithi Ranasinghe & Ahesha Perera, 2024. "Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 129-159, March.
  71. Dang, Man & Puwanenthiren, Premkanth & Jones, Edward & Nguyen, Thieu Quang & Vo, Xuan Vinh & Nadarajah, Sivathaasan, 2022. "Strategic archetypes, credit ratings, and cost of debt," Economic Modelling, Elsevier, vol. 114(C).
  72. Jia Li & Zhengying Luo, 2021. "Product market competition and cost stickiness: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(7), pages 1808-1821, October.
  73. Ya-Fang Wang & Yen-Ju Chen, 2017. "The Causes and Economic Consequences of Patent Litigation," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 7(11), pages 1123-1143, November.
  74. Ye, Zhiwei & Shahab, Yasir & Riaz, Yasir & Ntim, Collins G., 2023. "Strategic deviation and the cost of debt financing," Economic Modelling, Elsevier, vol. 125(C).
  75. Minzhi Wu & Mark Wilson, 2022. "How well do analysts really understand asymmetric cost behaviour?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3951-3985, September.
  76. Chai Bin Feng & Muhammad Usman Khurram & Raheel Safdar & Sultan Sikandar Mirza & Amjad Iqbal, 2023. "Corporate strategic responses, supplier concentration and sustainable growth of chinese listed firms," Operations Management Research, Springer, vol. 16(3), pages 1413-1427, September.
  77. Abernethy, Margaret A. & Jiang, Like & Kuang, Yu Flora, 2019. "Can organizational identification mitigate the CEO horizon problem?," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  78. Namryoung Lee & Jaehong Lee, 2019. "Differentiation Strategy, R&D Intensity, and Sustainability of Accounting Earnings: With a Focus on Biotech Firms," Sustainability, MDPI, vol. 11(7), pages 1-16, March.
  79. Baban Eulaiwi & Ahmed Al‐Hadi & Lien Duong & Keira Clark & Grantley Taylor & Brian Perrin, 2022. "Audit pricing and corporate whistleblower governance: evidence from Australian financial firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2339-2384, June.
  80. Huang, Pinghsun & Huang, Hsin-Yi & Zhang, Yan, 2019. "Do firms hedge with foreign currency derivatives for employees?," Journal of Financial Economics, Elsevier, vol. 133(2), pages 418-440.
  81. Ting Zhang & So Yean Kwack & Yi Si & Gaoliang Tian, 2023. "Non‐GAAP earnings reporting following going‐concern opinions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3217-3252, September.
  82. 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.
  83. Rongrong Zhang, 2021. "Business strategy, stock price informativeness, and analyst coverage efficiency," Review of Financial Economics, John Wiley & Sons, vol. 39(1), pages 27-50, January.
  84. Wright, William F., 2016. "Client business models, process business risks and the risk of material misstatement of revenue," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 43-55.
  85. Ya-Fang Wang & Yen-Fang Kuo, 2020. "Exploring the Family Effect on Innovative Capacity and Earnings Management," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 13(2), pages 39-61, September.
  86. Cheung, Kwok Tong Samuel & Naidu, Dharmendra & Navissi, Farshid & Ranjeeni, Kumari, 2017. "Valuing talent: Do CEOs' ability and discretion unambiguously increase firm performance," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 15-35.
  87. Rui Li & Yongmei Cui & Yajun Zheng, 2021. "The Impact of Corporate Strategy on Enterprise Innovation Based on the Mediating Effect of Corporate Risk-Taking," Sustainability, MDPI, vol. 13(3), pages 1-17, January.
  88. Md Reiazul Haque & Md Lutfur Rahman & Mohammed Abdullah Al Mamun, 2024. "Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 60(2), pages 236-271, June.
  89. Frederick Kibon Changwony & Anthony Kwabena Kyiu, 2024. "Business strategies and corruption in small‐ and medium‐sized enterprises: The impact of business group affiliation, external auditing, and international standards certification," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 95-121, January.
  90. Ge Ren & Ping Zeng & Xi Zhong, 2024. "Differentiation strategies and firms' environmental, social and governance: The different moderating effects of historical and social performance shortfalls," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 719-740, January.
  91. Markus Widmann & Florian Follert & Matthias Wolz, 2021. "What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants," Management Review Quarterly, Springer, vol. 71(2), pages 455-489, April.
  92. Wang, Qi & Ma, Zhong & Wang, Xinyue & Wu, Di, 2024. "State shareholding in privately-owned enterprises and their ESG performance: Evidence from China," Finance Research Letters, Elsevier, vol. 60(C).
  93. Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.
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