M715, Li Ka Shing Tower
Hung Hom, Kowloon, Kowloon
Hong Kong Polytechnic University - School of Accounting and Finance
in Total Papers Downloads
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Discretionary-accruals models; Earnings management; Audit qualifications; Big Six auditors.
Discretionary-accruals models; Earnings management; Audit qualification; Big Six auditors
discretionary accounting accruals, managerial ownership, management compensation, audit fees
International Financial Reporting Standards (IFRS), loan contracting, loan spread, collateral, debt covenant, syndicate structure, foreign banks
Auditor Independence, Non-audit Services, Audit Quality, Value Relevance, Earnings
Audit Fees, Corporate Governance, Female director, Gender diversity
legal protection, enforcement, debt, discretionary accruals
audit fees, corporate governance, gender diversity, audit quality
Asymmetric timeliness, Conservatism, Capital markets, Auditor tenure, Audit fees.
Audit quality; Shanghai Stock Exchange; Change in earnings; Market reaction
Free cash flow; Director ownership; Debt monitoring; Audit fees
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