This study examines whether China’s weak institutional environment results in lower-quality audits by the Big 4 firms. We find that the Big 4 assign their less experienced partners to companies that are listed only in China compared with clients cross-listed in Hong Kong. The Big 4 are less likely to issue modified audit reports, and they charge lower audit fees for clients that are listed only...

Based on the GEM 355 listed companies during the period October 2009 to December 2013, this paper provides an empirical analysis of the impact of private equity on earnings management among the GEM listed companies by introducing a modified Jones model and a multivariate linear regression model. The results suggest that Companies listed on GEM have positive earnings management behavior, But PE ...

Detecting financial fraud is an important issue and ignoring this issue may cause financial and non-financial losses to individuals and organizations. The aim of this study is to test the ability of Beneish M-Score Model for detecting financial fraud among companies listed on Tehran stock exchange. The research sample consists of 137 companies listed on Tehran Stock Exchange for a period of 11 ...

This paper hypothesizes that earnings management in China’s listed companies is mainly induced by controlling owners’ tunneling activity. We conduct our analyses in two stages. In the first stage, we relate our analyses to prior research on Chinese listed companies which has documented their strong incentives to manage earnings in order to meet certain return on equity (ROE) thresholds. We iden...

This paper examines the effects of province corporate income tax policies on firm employment. It uses A-share listed Chinese firms’ panel data for 2004 to 2014. To control for unobservable time-varying province characteristics, we employ a quadratic function of time to approximate the effect of time-varying province heterogeneity. We also construct an instrumental variable to deal with the pote...

The latest round of share reform in China, which began in 2005, sets two related processes in motion: it increases the tradable share proportion and signals the start of a decline in the government-owned share proportion. This paper considers the effect these processes might have on firm performance in the future by analysing the impact the above share proportions had on firm performance immedi...

The purpose of this study is to investigate the effect of corporate governance (CG), corporate social responsibility (CSR) and their interactive effect on the value of companies listed on the Tehran Stock Exchange. For this purpose, the data of 194 companies listed on this stock exchange, which was selected using a systematic elimination method, from 2011-2017 were collected and analyzed using ...

The purpose of this research studies the impact of business intelligence on the financial reporting quality of listed companies in the Tehran Stock Exchange using structural equation modeling. The instruments of this research were the business Intelligence Questionnaire (Provich, 2012) and the financial statements of listed companies in The Tehran Stock Exchange to study of the financial report...