Journal of Accounting Auditing and Finance

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  Año 2017, Vol. 32, Número 1

  • Estimates of Optimal Audit Firm Tenure Across Different Legal Regimes

    Li Z. Brooks, C.S. Agnes Cheng, Joseph A. Johnson

    • Resumen

    págs. 3-39

    

  • Legal Regimes and Investor Response to the Auditor’s Going-Concern Opinion

    Asad Kausar, Richard J. Taffler, Christine E. L. Tan

    • Resumen

    págs. 40-72

    

  • Marking-to-Market, Commonality in Liquidity, and Government Guarantee Effect: Evidence From China

    Hawfeng Shyu

    • Resumen

    págs. 73-91

    

  • Implications of Political Patronage and Political Costs for Corporate Disclosure: Evidence From the Shanghai Pension Corruption Scandal

    Jean Jinghan Chen, Xinsheng Cheng, Stephen X. Gong

    • Resumen

    págs. 92-122

    

  • Usefulness of Accounting Estimates: A Tale of Two Countries (China and India)

    Li Li Eng, Thanyaluk Vichitsarawong

    • Resumen

    págs. 123-135

    

  • Do Auditor Advocacy Attitudes Impede Audit Objectivity?

    Robin Pennington, Jennifer K. Schafer, Robert Pinsker

    • Resumen

    págs. 136-151