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Individualist-collectivist culture, ownership concentration and earnings quality* Journal article
Asia-Pacific Journal of Accounting and Economics, 2017,Volume: 24,Issue: 1-2,Page: 23-42
Authors:  Chan Lyu;  Desmond Chun Yip Yuen;  Xu Zhang
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Earnings Quality  Ownership Concentration  Cultures  Individualism  Collectivism  
A Cross-Cultural Examination of Auditors' Willingness to Relocate in Public Accounting: Evidence from Hong Kong and the United States Journal article
International Journal of Auditing, 2016,Volume: 20,Issue: 1,Page: 17-41
Authors:  Philip Law;  Desmond Yuen;  Adrian Lei
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Auditors' Relocation  Family Systems Theory  Human Asset Accounting  Social Role Theory  
Professional skepticism in two economies with cultural differences and the public interest: Evidence from China and the United States Journal article
APPLIED ECONOMICS, 2016,Volume: 48,Issue: 2,Page: 81-06
Authors:  Philip Law;  Desmond Yuen
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Professional Scepticism  Public Interest  Fraud Auditors  Institutional Theory  Economies  
Differences in earnings management between firms using U.S. GAAP and IAS/IFRS Journal article
Review of Accounting and Finance, 2015,Volume: 13,Issue: 2,Page: 134-155
Authors:  Chunhui Liu;  Chun Yip Yuen;  Lee J. Yao;  Siew H. Chan
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Earnings Management  Ifrs  German Evidence  Us Gaap  
The Impact of IFRS Adoption on Real Activities Manipulation: Evidence from China Journal article
Journal of Applied Management Accounting Research, 2014,Volume: 12,Issue: 2,Page: 17-39
Authors:  Chan Lyu;  Desmond C.Y. Yuen;  Xu Zhang;  Nini Zhang
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Ifrs Adoption  Real Activities Manipulation  Earnings Management  Abnormal Cash Flows  Ifrs In chIna  
A Qualitative Study of the Internal Audit Functions of Two Leading Gaming Corporations: Macau Evidence Journal article
Open Journal of Accounting, 2013,Volume: 2,Issue: 4,Page: 110-114
Authors:  Philip Law;  Desmond Yuen
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Internal Audit  Auditors  Gaming  Internal Controls  
Dysfunctional auditing behaviour: empirical evidence on auditors’ behaviour in Macau Journal article
International Journal of Accounting and Information Management, 2013,Volume: 21,Issue: 3,Page: 209-226
Authors:  Desmond C.Y. Yuen;  Philip K.F. Law;  Chan Lu;  Jie Qi Guan
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Accounting  Time Budget Pressure  Auditor’s Independence  Client’s Importance  Task Complexity  Dysfunctional Auditing Behaviour  Auditors’ Behaviour In Macau  Employees Turnover  Auditors  China  Turnover Intention  
The Impact of Guanxi on Auditor Independence: Perceptions of Auditors and CFOs in Hong Kong Journal article
Corporate Ownership and Control, 2013,Volume: 10,Issue: 2,Page: 685-699
Authors:  Philip Law;  Desmond Yuen;  Lyu Chan
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Auditor Independence  Client Size  Guanxi  Rotation Of Audit Firm  Stewardship Theory  
A Multilevel Study of Students’ Motivations of Studying Accounting: Implications for employers Journal article
Education and Training, 2012,Volume: 54,Issue: 1,Page: 50-64
Authors:  Philip Law;  Desmond Yuen
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Accounting Students  Theory Of Reasoned Action Model  Accounting Major  Accounting Education  Hong Kong  
An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong Journal article
Managerial Auditing Journal, 2011,Volume: 26,Issue: 9,Page: 760-777
Authors:  Philip K.F. Law;  Desmond C.Y. Yuen
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Auditors  Hiring Decisions  Theory Of Interpersonal Attraction  Hong Kong  Public Accounting