Pub Date : 2024-04-03DOI: 10.1080/16081625.2024.2336129
Li-Chun Kuo, Chan-Jane Lin
This study examines whether audit partners’ client acceptance decisions and audit quality vary before retirement, along with examining the moderating effect of partners’ industry specialization. By...
{"title":"Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists","authors":"Li-Chun Kuo, Chan-Jane Lin","doi":"10.1080/16081625.2024.2336129","DOIUrl":"https://doi.org/10.1080/16081625.2024.2336129","url":null,"abstract":"This study examines whether audit partners’ client acceptance decisions and audit quality vary before retirement, along with examining the moderating effect of partners’ industry specialization. By...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"53 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140592843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-25DOI: 10.1080/16081625.2024.2333750
Peinan Ji, Xinyi Chen, Lianchao Yu
With the development and popularization of the Internet, rumors have spread increasingly faster. To eliminate the harm of rumors to the production and operation of enterprises, enterprises usually ...
随着互联网的发展和普及，谣言的传播速度越来越快。为消除谣言对企业生产经营的危害，企业通常 ...
{"title":"Research on the effect of corporate rumor clarification based on text analysis","authors":"Peinan Ji, Xinyi Chen, Lianchao Yu","doi":"10.1080/16081625.2024.2333750","DOIUrl":"https://doi.org/10.1080/16081625.2024.2333750","url":null,"abstract":"With the development and popularization of the Internet, rumors have spread increasingly faster. To eliminate the harm of rumors to the production and operation of enterprises, enterprises usually ...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"26 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140303263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-08DOI: 10.1080/16081625.2024.2326408
Chae-Deug Yi
This study analyzes the discrete jump volatility of the Chinese yuan/U.S. dollar exchange rate returns using high-frequency five-minute returns from June 2012 to April 2021. Using periodicity filte...
{"title":"Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates","authors":"Chae-Deug Yi","doi":"10.1080/16081625.2024.2326408","DOIUrl":"https://doi.org/10.1080/16081625.2024.2326408","url":null,"abstract":"This study analyzes the discrete jump volatility of the Chinese yuan/U.S. dollar exchange rate returns using high-frequency five-minute returns from June 2012 to April 2021. Using periodicity filte...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"198 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140074915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-02DOI: 10.1080/16081625.2024.2309379
Jinhee Kim, So Yean Kwack
We examine the relationship between the partnership share ratio of audit engagement partners and 1) audit fees and billing rates, 2) engagement team size, and 3) audit quality. Based on data from K...
{"title":"The effects of audit engagement partner ownership on audit engagements: evidence from Korea","authors":"Jinhee Kim, So Yean Kwack","doi":"10.1080/16081625.2024.2309379","DOIUrl":"https://doi.org/10.1080/16081625.2024.2309379","url":null,"abstract":"We examine the relationship between the partnership share ratio of audit engagement partners and 1) audit fees and billing rates, 2) engagement team size, and 3) audit quality. Based on data from K...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"38 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139751144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-01DOI: 10.1080/16081625.2024.2309378
Wei Zhao, Yunong Li
This paper constructs a bilateral production integration (BPI) index to evaluate the closeness of the production relationship between countries under the perspective of fragmented international sup...
本文构建了双边生产一体化（BPI）指数，以评价在国际分化视角下国家间生产关系的紧密程度。
{"title":"Bilateral production integration and business cycle synchronization","authors":"Wei Zhao, Yunong Li","doi":"10.1080/16081625.2024.2309378","DOIUrl":"https://doi.org/10.1080/16081625.2024.2309378","url":null,"abstract":"This paper constructs a bilateral production integration (BPI) index to evaluate the closeness of the production relationship between countries under the perspective of fragmented international sup...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"24 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139751039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-04DOI: 10.1080/16081625.2023.2298928
Nezir Köse, Emre Ünal, Savas Gayaker
The impacts of the gold price, the oil price and the exchange rate on imports are analyzed using a time-varying parameter vector autoregressive with stochastic volatility (TVP-VAR-SV) model. The im...
{"title":"Time-varying effects of the gold price and the oil price on imports in Turkey","authors":"Nezir Köse, Emre Ünal, Savas Gayaker","doi":"10.1080/16081625.2023.2298928","DOIUrl":"https://doi.org/10.1080/16081625.2023.2298928","url":null,"abstract":"The impacts of the gold price, the oil price and the exchange rate on imports are analyzed using a time-varying parameter vector autoregressive with stochastic volatility (TVP-VAR-SV) model. The im...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"110 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139374524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.1080/16081625.2023.2298946
Effiezal Aswadi Abdul Wahab, Janice C Y How, Peter Verhoeven
We exploit the ethnic value differences in Malaysia to investigate the role of ethnicity-based director network in earnings management. Using various centrality measures from social network analysi...
{"title":"Ethnicity-based director network and earnings quality","authors":"Effiezal Aswadi Abdul Wahab, Janice C Y How, Peter Verhoeven","doi":"10.1080/16081625.2023.2298946","DOIUrl":"https://doi.org/10.1080/16081625.2023.2298946","url":null,"abstract":"We exploit the ethnic value differences in Malaysia to investigate the role of ethnicity-based director network in earnings management. Using various centrality measures from social network analysi...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"147 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139374714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-30DOI: 10.1080/16081625.2023.2298919
Albert Tsang, Jihye Yoo
Using a hand-collected dataset of paid analysts and their earnings forecasts, this study examines the role of paid analysts in capital markets. Paid analysts tend to make more accurate earnings for...
{"title":"The information externality of paid analysts","authors":"Albert Tsang, Jihye Yoo","doi":"10.1080/16081625.2023.2298919","DOIUrl":"https://doi.org/10.1080/16081625.2023.2298919","url":null,"abstract":"Using a hand-collected dataset of paid analysts and their earnings forecasts, this study examines the role of paid analysts in capital markets. Paid analysts tend to make more accurate earnings for...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"17 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139079489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-27DOI: 10.1080/16081625.2023.2298924
Songsheng Chen, Qingqing Liu, Li Yao
Using audit adjustments to infer earnings management, we find that analysts’ earnings forecasts exclude a large amount of earnings management. The exclusion is greater for firms with larger institu...
{"title":"Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments","authors":"Songsheng Chen, Qingqing Liu, Li Yao","doi":"10.1080/16081625.2023.2298924","DOIUrl":"https://doi.org/10.1080/16081625.2023.2298924","url":null,"abstract":"Using audit adjustments to infer earnings management, we find that analysts’ earnings forecasts exclude a large amount of earnings management. The exclusion is greater for firms with larger institu...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"15 1","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139054172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-05DOI: 10.1080/16081625.2023.2286987
Chenggang Li, Ying Yan, Xiaodong Wang, Shengnan Wan
Forward-looking information is often seen as private messages that managers deliver to the public, and a positive tone usually implies a positive signal from them. We use a sample of Shanghai and S...
{"title":"Forward-looking information disclosure tone, financing constraints and marketing expenditures","authors":"Chenggang Li, Ying Yan, Xiaodong Wang, Shengnan Wan","doi":"10.1080/16081625.2023.2286987","DOIUrl":"https://doi.org/10.1080/16081625.2023.2286987","url":null,"abstract":"Forward-looking information is often seen as private messages that managers deliver to the public, and a positive tone usually implies a positive signal from them. We use a sample of Shanghai and S...","PeriodicalId":45890,"journal":{"name":"Asia-Pacific Journal of Accounting & Economics","volume":"13 3","pages":""},"PeriodicalIF":1.1,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138523829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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