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Asia-Pacific Journal of Accounting & Economics最新文献

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Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists 审计师合伙人退休前的决策行为--行业专家的调节作用
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-04-03 DOI: 10.1080/16081625.2024.2336129
Li-Chun Kuo, Chan-Jane Lin
{"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":null,"pages":null},"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}
引用次数: 0
Research on the effect of corporate rumor clarification based on text analysis 基于文本分析的企业谣言澄清效果研究
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-03-25 DOI: 10.1080/16081625.2024.2333750
Peinan Ji, Xinyi Chen, Lianchao Yu
{"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":null,"pages":null},"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}
引用次数: 0
Volatility and jump with intraday periodicity and truncated power variation in Chinese yuan-US dollar exchange rates 人民币兑美元汇率的波动性和跳跃性与日内周期性和截断幂变性
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-03-08 DOI: 10.1080/16081625.2024.2326408
Chae-Deug Yi
{"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":null,"pages":null},"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}
引用次数: 0
The effects of audit engagement partner ownership on audit engagements: evidence from Korea 审计业务合伙人所有权对审计业务的影响：来自韩国的证据
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-02-02 DOI: 10.1080/16081625.2024.2309379
Jinhee Kim, So Yean Kwack
{"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":null,"pages":null},"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}
引用次数: 0
Bilateral production integration and business cycle synchronization 双边生产一体化和商业周期同步
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-02-01 DOI: 10.1080/16081625.2024.2309378
Wei Zhao, Yunong Li
{"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":null,"pages":null},"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}
引用次数: 0
Time-varying effects of the gold price and the oil price on imports in Turkey 金价和油价对土耳其进口的时变效应
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-01-04 DOI: 10.1080/16081625.2023.2298928
Nezir Köse, Emre Ünal, Savas Gayaker
{"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":null,"pages":null},"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}
引用次数: 0
Ethnicity-based director network and earnings quality 基于种族的董事网络和收益质量
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-01-01 DOI: 10.1080/16081625.2023.2298946
Effiezal Aswadi Abdul Wahab, Janice C Y How, Peter Verhoeven
{"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":null,"pages":null},"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}
引用次数: 0
The information externality of paid analysts 付费分析师的信息外部性
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2023-12-30 DOI: 10.1080/16081625.2023.2298919
Albert Tsang, Jihye Yoo
{"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":null,"pages":null},"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}
引用次数: 0
Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments 分析师的盈利预测是否不包括盈利管理？来自审计调整的证据
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2023-12-27 DOI: 10.1080/16081625.2023.2298924
Songsheng Chen, Qingqing Liu, Li Yao
{"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":null,"pages":null},"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}
引用次数: 0
Forward-looking information disclosure tone, financing constraints and marketing expenditures 前瞻性信息披露基调、融资约束和营销支出
IF 1.1 4区 经济学
Asia-Pacific Journal of Accounting & Economics Pub Date : 2023-12-05 DOI: 10.1080/16081625.2023.2286987
Chenggang Li, Ying Yan, Xiaodong Wang, Shengnan Wan
{"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":null,"pages":null},"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}
引用次数: 0
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