Mark (Shuai) Ma

American University - Accounting

United States

SCHOLARLY PAPERS

7

DOWNLOADS
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Top 13,560

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2,920

CITATIONS
Rank 45,357

SSRN RANKINGS

Top 45,357

in Total Papers Citations

3

Scholarly Papers (7)

1.
Downloads 1,061 ( 16,119)
Citation 3

Tax Avoidance and Geographic Earnings Disclosure

Number of pages: 54 Posted: 14 Mar 2012 Last Revised: 28 May 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, American University - Accounting and University of Oklahoma - Michael F. Price College of Business
Downloads 579 (37,527)
Citation 3

Abstract:

Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

Tax Avoidance and Geographic Earnings Disclosure

Journal of Accounting & Economics (JAE), Forthcoming, Rotman School of Management Working Paper No. 2285110
Number of pages: 54 Posted: 27 Jun 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, American University - Accounting and University of Oklahoma - Michael F. Price College of Business
Downloads 482 (47,572)
Citation 3

Abstract:

Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

2.

Are We Really Doing What We Think We Are Doing? A Note on Finite-Sample Estimates of Two-Way Cluster-Robust Standard Errors

Number of pages: 8 Posted: 06 Apr 2014 Last Revised: 19 Feb 2015
Mark (Shuai) Ma
American University - Accounting
Downloads 360 (42,894)

Abstract:

SAS, STATA, two-way clustered standard errors, finite sample

3.

Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality

Number of pages: 53 Posted: 03 Oct 2012 Last Revised: 31 Jan 2014
Ferdinand A. Gul, Mark (Shuai) Ma and Karen Lai
Monash University Sunway Campus, American University - Accounting and Monash University - Department of Accounting
Downloads 338 (50,373)

Abstract:

multiple audit clients, auditor effort, client specific knowledge, audit quality

4.

Ownership Structure and Tax Avoidance: Evidence from Agency Costs of State Ownership in China

Number of pages: 69 Posted: 27 Mar 2013 Last Revised: 26 Feb 2016
Mark T Bradshaw, Guanmin Liao and Mark (Shuai) Ma
Boston College, Central University of Finance and Economics - School of Accountancy and American University - Accounting
Downloads 257 (25,278)

Abstract:

Tax Avoidance, Ownership Structure, Agency Conflict, China, Incentives

5.

Economic Links and the Spillover Effect of Earnings Quality on Market Risk

Accounting Review, Forthcoming
Posted: 06 Jul 2014 Last Revised: 15 Jan 2017
Mark (Shuai) Ma
American University - Accounting

Abstract:

Economically related firms; Spillover effect; Earnings quality; Market risk; Cost of equity capital

6.

The Effects of Internal Information Aggregation on U.S. Multinational Enterprises’ Voluntary Disclosure Quality

Posted: 25 Jul 2015 Last Revised: 02 Oct 2017
Augustine Duru, Yun Fan and Mark (Shuai) Ma
American University - Kogod School of Business, University of Houston - C. T. Bauer College of Business and American University - Accounting

Abstract:

Internal reporting structure; Information aggregation; Management earnings forecast

7.

Implications of Prior Joint Work Experience Between Engagement and Review Partners for Audit Quality

Number of pages: 57 Posted: 21 Aug 2016 Last Revised: 01 Dec 2016
Central University of Finance and Economics - School of Accountancy, American University - Accounting, Bentley University and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 0 (253,405)

Abstract:

Audit quality; Review partner; Partner familiarity; Social learning