Table of contents - Special Issue: Contemporary Accounting and Auditing Issues
Guest Editors: Zhifeng Yang, Xingqiang Du
Information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China
Gang Zhao, Xin Yu, Kailun NiThe findings suggest that reducing information processing costs as a result of better transportation is an important ingredient in promoting the pricing of firm-specific…
Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions
Bernd Engelmann, Thi Thanh Lam NguyenThis article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions (LLPs)…
Auditors' response to regulators during COVID-19: disclosures of key audit matters
Elizabeth Rainsbury, Saman Bandara, Ahesha PereraNew Zealand regulatory bodies guided preparers and auditors of financial statements to deal with potential COVID-19 impacts on the financial statements and audit procedures. This…
Are sustainable firms more profitable during COVID-19? Recent global evidence of firms in developed and emerging economies
Jing Lu, Shahid KhanThis paper investigates whether sustainability performance (SP) protects financial performance (FP) for firms in both developed and emerging economies during the COVID-19-induced…
Ownership concentration and accounting information consistency—evidence from Chinese listed companies
Shaojun Fan, Juan Chen, Hong HanThe authors expand the connotation of the research on the accounting information quality characteristics, provide empirical evidence for the factors of consistency and also help…
Perceived internationalization of accounting education: the case of Vietnam
Tra My Nguyen, Duc Phan, Greeni MaheshwariThe authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in Vietnam. Based…
Local government turnover and capital structure: evidence from China
Shangkun Liang, Fu Xin, Junli Yu, Gang ZhaoThe political influence on the determinants of capital structure has been under-researched for a long time. Taking the turnover of secretary of municipal committee as a political…
Board characteristics and demand for audit quality: a meta-analysis
Deepali Kalia, Debarati Basu, Sayantan KunduThe study explores extant knowledge on the nature of the relationship between internal and external corporate governance mechanisms, particularly board characteristics and audit…
An analysis of the meta-analysis of board characteristics and demand for audit quality
Zhifeng YangThe purpose of this study is to discuss Kalia, Basu and Kundu's (KBK’s) paper's motivation, findings and contributions and suggest further development.
ISSN:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof. Haiyan Zhou