College of Business

Department of Accountancy

Organisational unit: Academic Departments

Research Output

  1. 2024
  2. Published

    A study on exit and entry mechanism and evolution of relationships between decision makers for multistage large-scale group decision-making problems

    Yang, G., Wang, X., Liu, Y., Lin, S. & Xu, J. D., 1 Mar 2024, In: Expert Systems with Applications. 237, Part A, 121343.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  3. Online published

    Debt Choice in the Regulated Competition Era

    Wong, R. M. K., Dak-Adzaklo, C. S. P. & Lo, A. W. Y., 24 Feb 2024, (Online published) In: Journal of International Money and Finance. 103045.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  4. Published

    Corporate Governance Reforms, Societal Trust, and Corporate Financial Policies

    Dak-Adzaklo, C. S. P. & Wong, R. M. K., Feb 2024, In: Journal of Corporate Finance. 84, 102507.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  5. Published

    The Effect of Managers on Systematic Risk

    Schoar, A., Yeung, K. & Zuo, L., Feb 2024, In: Management Science. 70, 2, p. 815–833 19 p.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  6. Online published

    PCAOB International Inspections and the Market Value of Cash Holdings

    Liu, Y., Yu, Y. & Zhu, X., 9 Jan 2024, (Online published) In: Journal of International Accounting Research. 30 p.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  7. Online published

    Local community's social capital and CEO pay duration

    Gu, Z., Kim, J., Lu, L. Y. & Yu, Y., 8 Jan 2024, (Online published) In: Journal of Business Finance & Accounting.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  8. 2023
  9. Online published

    Explaining Returns Through Valuation

    Johannesson, E. & Ohlson, J. A., 4 Dec 2023, (Online published) In: Journal of Accounting, Auditing and Finance.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  10. Published

    Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures

    Kim, J., Lee, E., Tang, X. & Zhang, J., Dec 2023, In: Review of Accounting Studies. 28, 4, p. 1971 1 p.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)Erratum

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  11. Published

    Credit default swaps and corporate debt structure

    Chen, Y., Saffar, W., Shan, C. & Wang, S. Q., Dec 2023, In: Journal of Corporate Finance. 83, 102494.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  12. Published

    Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution

    CHOW, T., FAN, Z., HUANG, L., LI, O. Z. & LI, S., Dec 2023, In: Journal of Accounting Research. 61, 5, p. 1425-1477

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  13. Published

    Social capital and the pricing of initial public offerings

    Chen, Y., Duong, H. N., Goyal, A. & Veeraraghavan, M., Dec 2023, In: Journal of Empirical Finance. 74, 101418.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  14. Published

    Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market

    Guo, Y., Guo, Y., Lai Lan Mo, P. & Zhang, X., Nov 2023, In: Journal of Accounting and Public Policy. 42, 6, 107056.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 1
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  15. Online published

    CEO equity incentive duration and expected crash risk

    Gu, Z., Lu, L. Y. & Yu, Y., 6 Oct 2023, (Online published) In: British Accounting Review. 101265.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  16. Published

    Does Independent Director Experience Improve Individual Auditors’ Audit Quality?

    Guo, Y., Li, J. & Mo, P. L. L., Oct 2023, In: Journal of Accounting, Auditing and Finance. 38, 4, p. 964-985 22 p.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 1
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  17. Online published

    Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program

    Chen, Y., Ng, J., Ofosu, E. & Yang, X., 27 Sept 2023, (Online published) In: Management Science.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  18. Online published

    Informativeness of Internal Control Weakness Disclosure on Acquirers' M&A Decisions

    Chan, K. H., Mo, P. L. L. & York, S. M., 8 Sept 2023, (Online published) In: Accounting Horizons.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  19. Online published

    The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations

    HE, C., SU, L., WANG, Z. & ZHU, X., 8 Sept 2023, (Online published) In: European Accounting Review. 30 p.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  20. Published

    Auditors’ Technological Proximity Knowledge

    He, Y., Kim, J., Li, B. & Liu, Z., Sept 2023, In: The Accounting Review. 98, 5, p. 1-29

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

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  21. Online published

    Political Corruption and Accounting Conservatism

    XIE, L., KIM, J. & YUAN, T., 8 Aug 2023, (Online published) In: European Accounting Review.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

    Scopus citations: 1
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  22. Online published

    Correction: The explanatory power of explanatory variables

    Johannesson, E., Ohlson, J. A. & Zhai, S. W., 17 Jul 2023, (Online published) In: Review of Accounting Studies.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62)Erratum

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