Shaojuan Lai

Xiamen University

Xiamen, Fujian 361005

China

  • Xiamen University

SCHOLARLY PAPERS

2

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34

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Scholarly Papers (2)

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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
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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

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