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Corporate social responsibility, firm performance and tax risk Journal article
MANAGERIAL AUDITING JOURNAL, 2019,Volume: 34,Issue: 9,Page: 1101-1130
Authors:  Xiaojun Lin;  Ming Liu;  Simon So;  Desmond Yuen
Favorite | View/Download:10/0 | TC[WOS]:0 TC[Scopus]:0 | Submit date:2020/07/14
Csr  Firm Performance  Tax Risk  
Do auditors care about real earnings management in their audit fee decisions? Journal article
ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2018,Volume: 25,Issue: 1-2,Page: 21-41
Authors:  Ahrum Choi;  Byungcherl Charlie Sohn;  Desmond Yuen
Favorite | View/Download:14/0 | TC[WOS]:8 TC[Scopus]:9 | Submit date:2019/08/01
Real Earnings Management  Accrual-based Earnings Management  Audit Fees  
Individualist-collectivist culture, ownership concentration and earnings quality Journal article
Asia-Pacific Journal of Accounting & Economics, 2017,Volume: 24,Issue: 1-2,Page: 23-42
Authors:  Chan Lyu;  Desmond Chun Yip Yuen;  Xu Zhang
Favorite | View/Download:18/0 | TC[WOS]:3 TC[Scopus]:3 | Submit date:2019/08/02
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
Favorite | View/Download:19/0 | TC[WOS]:0 TC[Scopus]:0 | Submit date:2019/08/01
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: 81-106
Authors:  Philip Law;  Desmond Yuen
Favorite | View/Download:10/0 | TC[WOS]:1 TC[Scopus]:0 | Submit date:2019/09/04
Professional Scepticism  Public Interest  Fraud Auditors  Institutional Theory  Economies  
Exploring budgetary slack: The influence of organizational commitment and job-related tension Journal article
Corporate Ownership and Control, 2015,Volume: 12,Issue: 2,Page: 615-627
Authors:  Yuen,Desmond C.;  Law,Philip K.;  Tayles,Mike
Favorite | View/Download:9/0 | TC[WOS]:0 TC[Scopus]:0 | Submit date:2019/08/02
Budgetary Participation  Budgetary Slack  Hotel Industry  Job-related Tension  Organizational Commitment  
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
Favorite | View/Download:6/0 | TC[WOS]:0 TC[Scopus]:0 | Submit date:2019/09/04
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
Favorite | View/Download:4/0 | TC[WOS]:0 TC[Scopus]:0 | Submit date:2019/09/04
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
Favorite | View/Download:23/0 | TC[WOS]:0 TC[Scopus]:11 | Submit date:2019/09/04
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
Favorite | View/Download:3/0 | TC[WOS]:0 TC[Scopus]:0 | Submit date:2019/09/04
Auditor Independence  Client Size  Guanxi  Rotation Of Audit Firm  Stewardship Theory