ABSTRACT In 2015, the Hong Kong Institute of Certified Public Accountants issued a standard requiring auditors to communicate key audit matters (KAMs) in report. This provides an opportunity examine effect KAMs on fees and financial reporting quality. Using public companies listed Main Board Stock Exchange as treatment group Shanghai Shenzhen Exchanges control group, pre-post difference-in-diff...

Previous literature documents that foreign firms cross-listed in the U.S. Stock Exchanges experience an improvement in the information environment. This paper disputes the idea that cross-listing per se increases the quality of the firm information environment by considering whether this enhancement depends on the effective adoption of stricter rules. As research setting, we use Section 302 of ...

I examine whether financial reporting quality and credibility affect firm financing and investment decisions. I use PCAOB inspections of non-U.S. auditors as exogenous shocks to the reporting quality of non-U.S. firms audited by PCAOB inspected auditors. I then use the subsequent public revelation of the inspection as exogenous shocks to the reporting credibility of non-U.S. firms that employ P...

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

Stakeholder theory is a major approach to research on sustainability management. Firm characteristics, including corporate governance and business characteristics, can be represented in terms of their effects on stakeholders. In this study, a multi-regression model is used to examine the relationship between firm characteristics and the disclosure of sustainability reporting for the Taiwan 50 I...

The concept of value is of great importance for investors. The goal of different groups of investors is always to maximize the value of their capital. The aim of this research is developing factors effective on securities in capital market in order to develop a paradigm for fair valuation that leads investors to make better decisions. To study fair value in a precise and comprehensive way, effe...

This paper aims to examine the determinants of sustainability disclosure quality among plantation companies in Malaysia. Data analysis is based on all 44 listed Bursa Malaysia between 2016 and 2018. The study utilizes a content adapted from Global Reporting Initiative (GRI)—G4 guideline, Sustainability Accounting Standard Board guidelines, Guidelines 2018, measure (SDQ). Results ordinary least ...