Search Results - "Peng, Songlan"
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1
Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Published in Journal of accounting research (01-03-2016)“…This study investigates whether companies engage in audit opinion shopping activities by exerting influence over an audit firm's decision to switch the…”
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Journal Article -
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Multiple large shareholders and corporate social responsibility reporting
Published in Emerging markets review (01-03-2019)“…This study examines whether multiple large shareholders play a role in corporate social responsibility (CSR) reporting. Employing data from Chinese listed…”
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The winding road to fair value accounting in China: a social movement analysis
Published in Accounting, auditing, & accountability (21-05-2018)“…Purpose The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper…”
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Acceptance of China Research in Western Accounting Journals(1978-2007)
Published in China journal of accounting research (01-06-2009)“…This study provides a statistical analysis of the research involving mainland China accepted in Western accounting journals in the past thirty…”
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Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence
Published in Accounting, auditing, & accountability (01-01-2010)“…Purpose - This paper seeks to assess the feasibility and desirability of a major emerging economy adopting and implementing fair value accounting (FVA), as…”
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On theoretical engorgement and the myth of fair value accounting in China: a reply
Published in Accounting, auditing, & accountability (08-01-2021)“…PurposeThis article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to…”
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Adaptability to fair value accounting in an emerging economy
Published in Accounting, auditing, & accountability (26-10-2010)“…Purpose - This paper seeks to assess the feasibility and desirability of a major emerging economy adopting and implementing fair value accounting (FVA), as…”
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Chinese GAAP and IFRS: An analysis of the convergence process
Published in Journal of international accounting, auditing & taxation (2010)“…In this study, we examine the process of convergence through a longitudinal analysis (1992–2006) of the convergence of Chinese GAAP with IFRS from the…”
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The harmonization of Chinese accounting standards with international accounting standards: An empirical evaluation
Published 01-01-2005“…Using China as the case of a developing country, this study empirically evaluates whether the efforts made by China since the early 1990s to harmonize their…”
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Dissertation
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The harmonization of Chinese accounting standards with international accounting standards: An empirical evaluation
“…Using China as the case of a developing country, this study empirically evaluates whether the efforts made by China since the early 1990s to harmonize their…”
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Dissertation -
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THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA
Published in Advances in international accounting (01-01-2003)Get full text
Journal Article