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Songsheng Chen

Beijing Institute of Technology

5 South Zhongguancun street

Center for Energy and Environmental Policy Researc

Beijing, Haidian District 100081

China

  • Beijing Institute of Technology

SCHOLARLY PAPERS

8

DOWNLOADS

797

TOTAL CITATIONS

4

Scholarly Papers (8)

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1.

Do Big 4 Auditors Enhance Audit Quality? An Analysis of Client Selection and Audit Adjustments

Number of pages: 47 Posted: 11 May 2020
Songsheng Chen, Gopal V. Krishnan, Wenying Li and Yinqi Zhang
Beijing Institute of Technology, Bentley University, Shanghai Lixin University of Accounting and Finance and American University
Downloads 475 (150,331)
Citation 3

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Big 4 auditors; pre-audit earnings quality; audit quality; audit adjustments

2.

Review of Corporate Environmental Disclosure Research: A Bibliometric Approach

Number of pages: 53 Posted: 10 Dec 2021
Dr Bilal ., Ali Meftah Gerged, Dr Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen and Shahid Manzoor
Hubei University of Economics, De Montfort University, Beijing Institute of Technology, University of International Business and Economics, Beijing Institute of Technology and affiliation not provided to SSRN
Downloads 181 (420,133)
Citation 1

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bibliometric analysis, CSR Reporting, Environmental Disclosures, Environmental Reporting, ESG and Sustainability Disclosures, Non-Financial Reporting.

3.

Irrelevant Answers and Convertible Bond Value Deviation Ratio: Empirical Evidence from Online Roadshows in China

Number of pages: 99 Posted: 21 Mar 2024
Songsheng Chen, Yuanyuan Yang and Jingjuan Wang
Beijing Institute of Technology, Beijing Institute of Technology and Beijing Institute of Technology
Downloads 80 (803,225)

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Irrelevant Answers, External Investors' Questioning Specialization, Management's Answer Specialization, Convertible Bond Value Deviation Ratio

4.

Preliminary Earnings Releases and Financial Reporting Quality:The Role of Earnings Management Incentives and Actions

Number of pages: 83 Posted: 11 Nov 2025
Songsheng Chen, Chenxi Li, Limei Che and Divesh Sharma
Beijing Institute of Technology, Beijing Institute of Technology, Peking University HSBC Business School and Kennesaw State University - Michael J. Coles College of Business
Downloads 59 (980,173)

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preliminary earnings releases, financial reporting quality, earnings management, unaudited earnings, incentives

5.

Tracing Investors' Minds: Investors' Inquiries and Key Audit Matter Reporting

Number of pages: 52 Last Revised: 21 Jun 2026
Songsheng Chen, Chan Li, Lili Sun and Xiren Zhang
Beijing Institute of Technology, University of Kansas, University of North Texas - Department of Accounting and Beijing Institute of Technology
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M41, M42 Key Audit Matters, Critical Audit Matters, Auditor Responsiveness, Investor Inquiries, Retail Investors, Investor Information Demand, Investor Interactive Platform

6.

How Does XBRL Affect the Cost of Equity Capital? Evidence from an Emerging Market

Journal of International Accounting Research, Forthcoming
Posted: 02 May 2015 Last Revised: 16 Jun 2015
Songsheng Chen, Ling L. Harris, Wenying Li and Donglin Wu
Beijing Institute of Technology, University of Nebraska at Lincoln, Beijing Institute of Technology and Beijing Institute of Technology

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XBRL, Cost of Equity Capital, Corporate Governance, Path Analysis

7.

XBRL Implementation and Post-Earnings-Announcement Drift: The Impact of Ownership Structure in China

Journal of Information Systems, Vol. 31, No. 1, 2017
Posted: 19 Dec 2014 Last Revised: 27 Jan 2018
Songsheng Chen, Jun Guo and Xiaoxiao Tong
Beijing Institute of Technology, Rutgers, The State University of New Jersey - Rutgers University, Camden and Beijing Institute of Technology

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XBRL; Post-Earnings-Announcement Drift; State-owned Enterprise (SOE); Government Ownership

8.

Can Information Disclosure Technology Improve Investment Efficiency? — Empirical Evidence from China

Posted: 03 Mar 2014
Songsheng Chen, Sophie X. Kong and Shaodong Luo
Beijing Institute of Technology, Western Washington University and Beijing Institute of Technology

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eXtensible Business Reporting Language, Financial Reporting Quality, Investment Efficiency, State-owned-enterprise