Shaojuan Lai

Xiamen University

Xiamen, Fujian 361005

China

SCHOLARLY PAPERS

2

DOWNLOADS

34

CITATIONS

0

Scholarly Papers (2)

1.

Does the Use of Honorific Appellations in Audit Reports Connote Higher Financial Misstatement Risk? Evidence from China

Rotman School of Management Working Paper No. 3177200
Number of pages: 50 Posted: 24 May 2018
Feng Chen, Xingqiang Du, Shaojuan Lai and Mary L. Z. Ma
University of Toronto - Rotman School of Management, Xiamen University - Accounting Department, Xiamen University and York University
Downloads 34 (446,507)

Abstract:

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Honorific Appellations; Financial Misstatement Risk; Audit Reports; Sociolinguistics

2.

Underwriter-Auditor Relationship and Pre-IPO Earnings Management: Evidence from China

Journal of Business Ethics, Forthcoming
Posted: 05 Feb 2018
Du Xingqiang, Xu Li, Xuejiao Liu and Shaojuan Lai
Independent, School of Business, University of International Business and Economics and Xiamen University

Abstract:

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Underwriter–auditor relationship (UAR), Earnings management, The collusion incentive, Political connections, Underwriter (auditor) reputation, Legal environment