Shan Zhou

The University of Sydney

University of Sydney

Sydney, NSW 2006

Australia

SCHOLARLY PAPERS

13

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1,292

SSRN CITATIONS

0

CROSSREF CITATIONS

5

Scholarly Papers (13)

1.

Does Integrated Reporting Matter to the Capital Market?

Abacus, 53 (1): 94-132
Number of pages: 47 Posted: 30 Apr 2015 Last Revised: 03 Mar 2017
Shan Zhou, Roger Simnett and Wendy Green
The University of Sydney, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 950 (31,054)
Citation 5

Abstract:

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Integrated Reporting, Cost of Equity Capital, framework, analyst forecast error and dispersion

2.

Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences

Number of pages: 49 Posted: 17 Apr 2019
Meiting Lu, Roger Simnett and Shan Zhou
Macquarie University - Faculty of Business and Economics, UNSW Australia Business School, School of Accounting and The University of Sydney
Downloads 169 (224,125)
Citation 1

Abstract:

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audit, assurance, audit quality, assurance expertise, independence, extended external report

When Does a Stock Boycott Work? Evidence from a Clinical Study of the Sudan Divestment Campaign

Journal of Business Ethics
Number of pages: 56 Posted: 10 Jan 2018 Last Revised: 23 Sep 2019
University of New South Wales - Australian School of Business, UNSW Business School, UNSW Business School, University of New South Wales and The University of Sydney
Downloads 8 (770,375)

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Divestment; Stock boycott; Sudan; Institutional investors; Socially responsible investment; Corporate social responsibility

4.

The Use of International Standards on Assurance Engagements (ISAEs) by Practitioners from Outside the Accounting Profession: Public Interest or Risk to Legitimacy?

Number of pages: 39 Posted: 12 Sep 2016 Last Revised: 24 Apr 2019
Qingling Ge, Roger Simnett and Shan Zhou
University of New South Wales (UNSW), UNSW Australia Business School, School of Accounting and The University of Sydney
Downloads 113 (306,819)

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Accounting Practitioners, Assurance Engagements, Ethics, Greenhouse Gas, Other Assurance Providers, Quality Control

5.

Economic Impact of the Move to Strategic Reporting in the U.K.

Number of pages: 51 Posted: 15 Jun 2021
The University of Sydney, University of Sydney, UNSW Australia Business School, School of Accounting and The University of Sydney
Downloads 34 (560,358)

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strategic reporting; integrated reporting; capital market; cost of capital; liquidity; analysts’ forecasts

6.

The History and Future of Sustainability Assurance

In Adams, C A (editor), Handbook of Accounting and Sustainability, Edward Elgar Publishing Ltd.
Number of pages: 22 Posted: 18 Nov 2021
Roger Simnett, Shan Zhou and Hien Hoang
UNSW Australia Business School, School of Accounting, The University of Sydney and UNSW Sydney School of Accounting
Downloads 18 (670,646)

Abstract:

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sustainability assurance, trust, new assurance services, assurance practitioner, combined assurance, assurance techniques

7.

The revival of zero-based budgeting: Drivers and consequences of firm-level adoptions

Accounting and Finance, forthcoming
Posted: 18 Nov 2021
Martin Messner, Rodney Coyte and Shan Zhou
University of Innsbruck, University of Sydney Business School and The University of Sydney

Abstract:

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8.

Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Cost for Integrated vs. Non-integrated Audits

Posted: 14 Nov 2021
University of Pittsburgh - Katz Graduate School of Business, University of Kansas, Southwestern University of Finance and EconomicsSouthwestern University of Finance & Econ China and The University of Sydney

Abstract:

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Audit quality; audit cost; internal control over financial reporting; SOX

9.

Does the Presence of an Internal Control Audit affect Firm Operational Efficiency?

Posted: 14 Nov 2021
Andy Imdieke, Chan Li and Shan Zhou
University of Notre Dame - Mendoza College of Business, University of Kansas and The University of Sydney

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operational efficiency; SOX 404(b); ICFR audits

10.

Do firms practicing integrated reporting engage in less myopic behavior? International evidence on opportunistic earnings management

Corporate Governance: An International Review
Posted: 02 Aug 2021
Ava Wu and Shan Zhou
The University of Sydney and The University of Sydney

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Corporate governance, integrated reporting (IR), earnings management, corporate social responsibility (CSR), institutional environment

11.

Corporate Governance, Integrated Reporting and the Use of Credibility-Enhancing Mechanisms on Integrated Reports

European Accounting Review, Forthcoming
Posted: 11 Jan 2018 Last Revised: 23 Sep 2019
Ruizhe Wang, Shan Zhou and Timothy Wang
The University of Sydney, The University of Sydney and affiliation not provided to SSRN

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Corporate governance; Integrated reporting; Credibility-enhancing mechanisms; Assurance; Agency costs.

12.

Evaluating Combined Assurance As a New Credibility Enhancement Technique

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 05 Mar 2016 Last Revised: 03 May 2018
Shan Zhou, Roger Simnett and Hien Hoang
The University of Sydney, UNSW Australia Business School, School of Accounting and UNSW Sydney School of Accounting

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integrated reporting, assurance, combined assurance, analyst forecasts, bid-ask spreads, information asymmetry

13.

Assuring A New Market: The Interplay Between Country-Level And Company-Level Factors on The Demand for Greenhouse Gas (GHG) Information Assurance and The Choice of Assurance Provider

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 16 Sep 2012 Last Revised: 09 Feb 2016
Shan Zhou, Roger Simnett and Wendy Green
The University of Sydney, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting

Abstract:

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Greenhouse gas assurance; stakeholder theory; legal environment; corporate governance