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Miss. Ya-Chih Yang

affiliation not provided to SSRN

  • affiliation not provided to SSRN

SCHOLARLY PAPERS

2

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Scholarly Papers (2)

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1.

Does Covid-19 Pandemic Affect Audit Fees, Reporting Lags and Quality?

Number of pages: 39 Posted: 21 Apr 2025
Yi-Hung Lin, Miss. Ya-Chih Yang and Hua-Wei Huang
Monash University, affiliation not provided to SSRN and National Cheng Kung University
Downloads 80 (816,709)

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COVID-19 pandemic, Psychology, Audit Fees, Audit Reporting Lags, Earnings Quality.

2.

Do international auditors become more conservative after the enactment of U.S. SOX? Evidence from U.S. traded foreign firms

Number of pages: 44 Posted: 22 Oct 2025
Wen-Chi Sun, Hua-Wei Huang and Miss. Ya-Chih Yang
National Dong Hwa University, National Cheng Kung University and affiliation not provided to SSRN
Downloads 42 (1,170,409)

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U.S. Sarbanes-Oxley Act in 2002 (SOX), non-U.S. (international) auditors, auditor conservatism, modified audit opinion, internal control material weaknesses.