Yanyan Wang

Xiamen University

Xiamen, Fujian 361005

China

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 7,512

SSRN RANKINGS

Top 7,512

in Total Papers Downloads

6,646

SSRN CITATIONS
Rank 9,390

SSRN RANKINGS

Top 9,390

in Total Papers Citations

37

CROSSREF CITATIONS

88

Scholarly Papers (7)

1.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 4,961 (1,791)
Citation 19

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audit quality, cost of equity capital, earnings management, state-owned enterprises

2.

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Number of pages: 61 Posted: 19 Aug 2010 Last Revised: 17 Oct 2010
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 927 (27,541)
Citation 12

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Accounting conservatism, Debt contracting, State-owned enterprises, State-owned banks

3.

The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 53 Posted: 24 May 2015
Yanyan Wang, Lisheng Yu and Yuping Zhao
Xiamen University, Xiamen University and University of Houston
Downloads 310 (109,563)
Citation 4

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4.

Loan Collateral and Financial Reporting Conservatism: Chinese Evidence

Journal of Banking and Finance, Vol. 37, No.12, pp. 4989–5006, December 2013
Number of pages: 58 Posted: 04 Sep 2013 Last Revised: 18 Dec 2013
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 224 (152,774)
Citation 3

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Loan collateral, Financial reporting conservatism, Debt contracting, Default risk, Asset tangibility

5.

Debiasing Earnings Persistence Estimates

Number of pages: 37 Posted: 26 Jun 2017 Last Revised: 27 Dec 2017
Rice University - Jesse H. Jones Graduate School of Business, Rice University, Xiamen University and Xiamen University
Downloads 137 (234,785)

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Accrual quality, persistence, reporting quality

6.

Key Audit Matters and the Pricing of Audit Services: Evidence from Hong Kong

Number of pages: 67 Posted: 22 Jul 2020 Last Revised: 09 Sep 2020
Texas Christian University, Texas Christian University - Department of Accounting, Xiamen University and Xiamen University
Downloads 77 (347,000)
Citation 1

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Key Audit Matters; Expanded Auditor Reports; Audit Fees; Textual Analysis

7.

Loan Collateral and Accounting Conservatism

CAAA Annual Conference 2011
Number of pages: 54 Posted: 10 Jan 2011
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 10 (647,559)
Citation 5

Abstract:

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Loan Collateral, Accounting Conservatism, Debt Contracting, State-Owned Enterprises, State-Owned Banks