H Gin Chong

Prairie View A&M University - College of Business

Prairie View, TX

United States

SCHOLARLY PAPERS

27

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1,861

SSRN CITATIONS
Rank 60,688

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Top 60,688

in Total Papers Citations

2

CROSSREF CITATIONS

7

Scholarly Papers (27)

1.

Audit Independence and Objectivity: Evidence from the Chinese National Audit Office

Number of pages: 19 Posted: 23 Feb 2009
H Gin Chong
Prairie View A&M University - College of Business
Downloads 494 (80,526)
Citation 2

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auditing guidelines, Chinese National Audit Office, independence and objectivity

Non-Financial Performance Measurement Practices in Financial Services Industry: An Agency Theory Approach

Number of pages: 28 Posted: 03 Apr 2021
Mostaq M. Hussain and H Gin Chong
UNBSJ and Prairie View A&M University - College of Business
Downloads 34 (614,253)

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Performance Measurement, Financial Services Industry, Oman, USA

3.

Measuring Performance of Small-and-Medium Sized Enterprises: the Grounded Theory Approach.

Journal of Business & Public Affairs, 2008
Number of pages: 11 Posted: 07 Jul 2020
H Gin Chong
Prairie View A&M University - College of Business
Downloads 382 (109,041)
Citation 1

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Grounded Theory, Performance Measurement, Small & Medium Sized Enterprizes

4.

Does Brainstorming Help Detect and Deter Fraud?

Number of pages: 28 Posted: 18 Jan 2011
H Gin Chong
Prairie View A&M University - College of Business
Downloads 277 (153,251)

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brain storming, fraud detection, fraud triangle, anti fraud triangle, audit procedures, risk-based auditing

5.

International Audit Approaches in the Insurance Sector

Number of pages: 17 Posted: 15 Oct 2008
H Gin Chong
Prairie View A&M University - College of Business
Downloads 228 (185,401)

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governance, insurance, audit, audit standards and practice note

6.

Audit firm-provided tax services and clients with low financial reporting quality

Universitat Autònoma de Barcelona, Working Paper No. 14/4
Number of pages: 45 Posted: 09 Jan 2015 Last Revised: 21 Mar 2021
Aalto University - School of Business, University of Vaasa - Department of Accounting and Finance and Prairie View A&M University - College of Business
Downloads 76 (423,915)

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UAB, Departament d'Empresa, Department of Business, Emma-Riikka Myllymäki

7.

The Diminishing Influence of Celebrity Authors in a Diversified World of Accounting Journals

Journal of Higher Education Theory and Practice, 15(1), 2015, Forthcoming
Number of pages: 22 Posted: 22 Nov 2014
Qiang Fei, H Gin Chong and Reginald Bell
Prairie View A&M University, Prairie View A&M University - College of Business and Prairie view A&M University
Downloads 55 (498,669)

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journal ranking, celebrity authors, tiers, citation analysis, Google Scholar, research, quality

8.

Does Hierarchy Exist Among the Refereed Accounting Journals?

International Journal of Business and Public Administration, Volume 9, Number 3, Fall 2012
Number of pages: 19 Posted: 25 Dec 2013
H Gin Chong and Reginald Bell
Prairie View A&M University - College of Business and Prairie view A&M University
Downloads 50 (519,885)

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Ethical conduct; relative fiequency; refereed Journals; peer reviewer bias

9.

The Impact of Political Variables on Stock Returns and Investor Sentiment

Journal of Business and Behavioural Sciences, 2014
Number of pages: 18 Posted: 17 Jul 2020
University of Saint Thomas, Houston - Department of Economics and Finance, Prairie View A&M University - College of Business and Independent
Downloads 41 (562,453)

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investor sentiment, stock market returns, equity return, political variables

10.

Independence and Objectivity of the Chinese National Audit Office

Number of pages: 19 Posted: 15 Oct 2008 Last Revised: 21 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 39 (572,554)

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auditing guidelines, Chinese National Audit Office, independence and objectivity

11.

Is Income Smoothing Ethical?

Chong, H.G. (2006) “Is income smoothing ethical?” Journal of Corporate Accounting and Finance; 18(1), Nov-Dec, 41-44 (ISSN 1044-8136)
Number of pages: 4 Posted: 17 Jul 2020 Last Revised: 21 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 28 (636,730)

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Income smoothing, ethics, accountability

12.

Performance Measurements for Small & Medium Enterprises (SMEs)

Chong, H.G. (2003) Performance measurements for small & medium enterprises (SMEs) The International Journal of Condition Monitoring & Diagnostic Engineering Management, 6(3), July, 11-15 (ISSN 1363-7681)
Number of pages: 12 Posted: 17 Jul 2020 Last Revised: 21 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 27 (643,395)
Citation 1

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Performance evaluation, strategies, financial achievements, financial & non financial elements

13.

Detecting Fraud: What are Auditors’ Responsibilities?

Chong, H.G. (2013) “Detecting Fraud: What Are Auditors' Responsibilities?” Journal of Corporate Accounting and Finance, 24(2), Jan-Feb, 47-53 (ISSN 1044-8136)
Number of pages: 7 Posted: 17 Jul 2020 Last Revised: 21 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 23 (671,842)

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Fraud, audit, auditors, fraud detection

14.

Early Warning System for Crisis in SMEs: Preliminary Evidence from Finland and the UK.

Laitinen, E. & Chong, G. (1999) “Early warning system for crisis in SMEs: preliminary evidence from Finland and the UK” Journal of Small Business and Enterprise Development, 6(1), 89-102 (ISSN 1462-6004)
Number of pages: 15 Posted: 17 Jul 2020 Last Revised: 21 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 18 (710,191)

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Small business failure; internal accounting control systems; external capital providers; investment decisions.

15.

How Do Small Companies Measure Their Performance?

Problems and Perspectives in Management, 2006
Number of pages: 20 Posted: 07 Jul 2020
H Gin Chong
Prairie View A&M University - College of Business
Downloads 18 (710,191)

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Performance measurements, small companies, questionnaire surveys, financial and non-financial variables

16.

Materiality and Audit Risk Modelling: Financial Management Perspective

Chong, H.G. & Vinten, G. (1996) "Materiality and audit risk modelling: financial management perspective" Managerial Finance, 22(9), 35-60 (ISSN 0307-4358).
Number of pages: 27 Posted: 17 Jul 2020 Last Revised: 21 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 17 (718,299)

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materiality, audit, audit risk model

17.

Do US Commercial Banks Use FAS 157 to Manage Earnings?

International Journal of Accounting and Information Management
Number of pages: 16 Posted: 07 Jul 2020 Last Revised: 09 Jul 2020
H Gin Chong, Henry He Huang and Yi Zhang
Prairie View A&M University - College of Business, Yeshiva University - Sy Syms School of Business and Prairie View A&M University
Downloads 17 (718,299)

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Finance, FAS 157, fair value measurements, commercial banks, performance, provision for loan losses, earnings management, USA

18.

Auditors and Materiality

Chong, H.G. (1992) "Auditors and materiality" Managerial Auditing Journal, 7(5), September, 8-17 (ISSN 0268-6902)
Number of pages: 10 Posted: 17 Jul 2020 Last Revised: 22 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 12 (761,732)

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Auditing profession, auditors, materiality

19.

Neutrality of Narrative Discussion in Annual Reports of UK Listed Companies

Journal of Applied Accounting Research
Number of pages: 34 Posted: 07 Jul 2020 Last Revised: 09 Jul 2020
Venancio Tauringana and H Gin Chong
University of Southampton and Prairie View A&M University - College of Business
Downloads 9 (789,450)

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Neutrality, narrative discussion, statutory accounts, annual reports,good news, bad news

20.

Harmonisation of Government Audits in the People’s Republic of China

Chong, H. G. and Vinten, G. (1998), "Harmonisation of government audits in the People’s Republic of China", Managerial Auditing Journal, Vol. 13 No. 3, pp. 159-164.
Number of pages: 16 Posted: 17 Jul 2020 Last Revised: 21 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 4 (838,938)
Citation 1

Abstract:

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National Audit Office, China, auditing guidelines, CPA firms, audit independence.

21.

Disclosure of Governance Information by Small and Medium-Sized Companies

Parsa, S., Chong, G. & Isimoya, E. (2007) “Disclosure of governance information by small and medium-sized companies” Corporate Governance: An International Journal of Business in Society 7(5), 635-648 (ISSN 1472-0701)
Number of pages: 15 Posted: 17 Jul 2020 Last Revised: 22 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 3 (850,041)

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Small companies, governance, alternative investment market, transparency.

22.

A Caste and Class Among the Relative Frequency of Faculty’s Publications: A Content Analysis of Refereed Business Journals

Journal of Leadership, Accountability and Ethics
Number of pages: 26 Posted: 07 Jul 2020 Last Revised: 09 Jul 2020
Reginald Bell and H Gin Chong
Prairie view A&M University and Prairie View A&M University - College of Business
Downloads 3 (850,041)

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Content analysis, frequency of faculty publications, AACSB, Carnegie 2000 classification

23.

Auditing Framework in the People’s Republic of China and the International Auditing Guidelines: Some Comparisons

Chong, G. (2000) "Auditing framework in the People’s Republic of China and the international auditing guidelines: some comparisons" Managerial Finance, 26(5),12-20 (ISSN 0307-4358).
Number of pages: 9 Posted: 17 Jul 2020 Last Revised: 15 Apr 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 2 (862,356)

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National Audit Office in China, Audit, Audit Guidelines, Harmonization, International Auditing Guidelines

24.

Measuring Performance of the Chinese Joint Ventures

Chong, H. G. (2009) Measuring performance of Chinese joint ventures; Advances in Accounting; 25(1); 81-88.
Number of pages: 8 Posted: 17 Jul 2020 Last Revised: 21 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 2 (862,356)

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Measuring performance, international and Chinese joint ventures, cultural and political impact

25.

Legal Cases and Auditing in China

Chong, G. (2009) “Legal cases and auditing in China” in Singh, S. (ed). Handbook of Business Practices and Growth in Emerging Markets World Scientific Books: New Jersey, USA (ISBN 978-981-279-177-1), 101-116, http://www.worldscibooks.com/business/6745.html
Number of pages: 16 Posted: 24 Nov 2009 Last Revised: 22 Mar 2021
H Gin Chong
Prairie View A&M University - College of Business
Downloads 2 (862,356)

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Emerging Markets, Growth, Business Practices, International Business, International Marketing, Developing Country, Transitional Economies

26.

Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities

Emerging Science Journal 2022
Posted: 01 Mar 2022
Yunnan University of Finance and Economics, University of Delhi - Faculty of Management Studies, Kingdom University, Universiti Teknologi Malaysia, Yunnan University of Finance and Economics and Prairie View A&M University - College of Business

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Audit quality, COVID-19, audit fees, audit procedure, crisis

27.

Interplay between Accounting Conservatism, Auditing Conservatism and Quality of Earnings in Oman

International Journal of Economics, Management and Accounting
Posted: 22 Mar 2021 Last Revised: 07 Mar 2022
Mawih Kareem Al Ani and H Gin Chong
Dhofar University and Prairie View A&M University - College of Business

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Accounting conservatism, Auditing conservatism, Quality of earnings, Oman, Emerging economy