Dechun Wang

Texas A&M University

Assisstant Prof.

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

16

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CITATIONS
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111

Scholarly Papers (16)

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Number of pages: 46 Posted: 08 Sep 2006
Jere R. Francis and Dechun Wang
University of Missouri at Columbia and Texas A&M University
Downloads 1,306 (10,864)
Citation 61

Abstract:

Big 4 auditors, investor protection, earnings quality, accounting conservatism, abnormal accruals, earnings management

The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World

Contemporary Accounting Research, Forthcoming
Posted: 23 Apr 2007
Jere R. Francis and Dechun Wang
University of Missouri at Columbia and Texas A&M University

Abstract:

Big 4 auditors, investor protection, earnings quality, accounting conservatism, abnormal accruals, earnings management

2.

Dual Class Ownership and Tax Avoidance

2011 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 43 Posted: 15 Feb 2011 Last Revised: 23 Apr 2011
Sean T. McGuire, Dechun Wang and Ryan J. Wilson
Texas A&M University - Department of Accounting, Texas A&M University and University of Oregon - Lundquist College of Business
Downloads 677 (22,425)
Citation 7

Abstract:

3.

National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 10 Nov 2009
Kenneth John Reichelt and Dechun Wang
Louisiana State University, Baton Rouge - Department of Accounting and Texas A&M University
Downloads 629 (25,516)
Citation 39

Abstract:

Earnings quality, abnormal accruals, earnings benchmarks, auditor industry expertise, Big 4 accounting firms, modified audit opinions, going-concern audit opinions

4.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices

Number of pages: 59 Posted: 24 Aug 2010 Last Revised: 29 May 2015
Thomas C. Omer, Nathan Y. Sharp and Dechun Wang
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University
Downloads 509 (29,859)
Citation 2

Abstract:

religion, professional skepticism, going concern opinions, audit quality

5.

Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements

Auditing: A Journal of Practice & Theory, Vol. 32, No. 3, 2013
Number of pages: 52 Posted: 31 Aug 2011 Last Revised: 04 Oct 2013
University of Missouri at Columbia - School of Accountancy, Texas A&M University and Trinity University
Downloads 368 (51,824)
Citation 2

Abstract:

auditor competition, audit quality, restatements

6.

The Earnings Quality Information Content of Dividend Policies and Audit Pricing

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 07 Mar 2015 Last Revised: 22 Jul 2015
Bradley Lawson and Dechun Wang
Oklahoma State University - Stillwater - School of Accounting and Texas A&M University
Downloads 217 (50,297)

Abstract:

dividend policy, audit pricing, information content, earnings quality

7.

Internal Control Opinion Shopping and Audit Market Competition

Accounting Review, Forthcoming
Number of pages: 47 Posted: 01 Oct 2014 Last Revised: 29 Apr 2015
University of Missouri at Columbia - School of Accountancy, Trinity University, Texas A&M University and Trinity University
Downloads 210 (54,064)

Abstract:

opinion shopping, internal control, material weakness, audit opinion, audit quality, audit market competition

8.

Small Audit Firm Mergers in the United States: Determinants and Consequences

Mays Business School Research Paper No. 2635605
Number of pages: 46 Posted: 26 Jul 2015 Last Revised: 15 Jun 2016
University of Missouri-Columbia, Virginia Tech and Texas A&M University
Downloads 59 (107,074)

Abstract:

mergers, Sarbanes-Oxley, PCAOB, audit quality, audit regulation

9.

Staggered Boards, Corporate Opacity and Firm Value

Journal of Banking and Finance, Vol. 37, No. 2, 2013
Number of pages: 57 Posted: 10 Aug 2013 Last Revised: 20 Apr 2014
Augustine Duru, Dechun Wang and Yijiang Zhao
American University - Kogod School of Business, Texas A&M University and American University - Kogod School of Business
Downloads 32 (316,355)

Abstract:

Staggered boards, Antitakeover provisions, Corporate opacity, Performance

10.

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

Journal of Business Ethics, Forthcoming, Mays Business School Research Paper No. 2759403
Posted: 06 Apr 2016
Thomas C. Omer, Nathan Y. Sharp and Dechun Wang
University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and Texas A&M University

Abstract:

religion, professional skepticism, going concern opinions, audit quality

11.

Weakened Outside Shareholder Rights in Dual-Class Firms and Timely Loss Reporting

Journal of Contemporary Accounting and Economics (JCAE), 9(2) (December 2013): 203-220.
Posted: 29 Aug 2013 Last Revised: 19 May 2014
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

Abstract:

accounting conservatism, dual-class share structure firms, managerial entrenchment, shareholder rights

12.

Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

Accounting Review, Forthcoming
Posted: 19 Aug 2011
Sean T. McGuire, Thomas C. Omer and Dechun Wang
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University

Abstract:

tax avoidance, auditor industry expertise, effective tax rate, cash effective tax rate

13.

Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence

Contemporary Accounting Research 30 (4) (2013): 1344-1372
Posted: 10 Nov 2009 Last Revised: 08 Jul 2015
Anwer S. Ahmed, Michael J. Neel and Dechun Wang
Texas A&M University - Mays Business School, University of Houston - Bauer College of Business and Texas A&M University

Abstract:

IFRS, Accounting quality, Enforcement

14.

The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality

2012. Accounting Horizons 26 (3): 493-511.
Posted: 18 Jul 2009 Last Revised: 01 Mar 2017
Dechun Wang and Jian Zhou
Texas A&M University and University of Hawaii at Manoa

Abstract:

PCAOB Auditing Standard No. 5, audit fee, audit quality, internal control

15.

Does the Threat of Private Litigation Increase the Usefulness of Reported Earnings? International Evidence

Journal of International Accounting Research, Vol. 5, No. 2, pp. 21-40, Fall 2006
Posted: 20 Sep 2006 Last Revised: 16 Jun 2010
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

Abstract:

Litigation risk, Earnings quality, Investor protection, Cross-border analysis

16.

Founding Family Ownership and Earnings Quality

Journal of Accounting Research, Forthcoming
Posted: 23 Nov 2005
Dechun Wang
Texas A&M University

Abstract:

family ownership, corporate governance, earnings quality, abnormal accruals, earnings informativeness, persistence, transitory gains and losses, conservatism