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【With the same author name:【Huang Lianghua】 Found 2 articles】 /Page Order by: Asce Desc

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| F230；F239

Exemption Effects of Key Audit Matters: Real Earnings Management and Differentiation in the Disclosure of Key Audit Matters

Huang Lianghua, Tang Xiaoyan

The earnings management through accruals is just paper work. In order to control the risk, auditors can require the accountants to adjust the accounts after communicating with managers. Ho...

First published at: Feb 01, 2021

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doi:10.16538/j.cnki.jfe.20200316.101

Journal of Finance and Economics, Vol. 47, Issue 02, pp. 139 - 153

| F832;F276

A Study of Implicit Accountability of IEC Members:On the Enlightenment of Registration-based IPO System

Huang Lianghua, Tang Xiaoyan

Whether the unqualified IEC members will account to China Securities Regulatory Commission (CSRS) for their review performance under IPO approval system?By using the data of IPO firms from...

First published at: Jan 25, 2016

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doi:10.16538/j.cnki.jfe.2016.03.006

Journal of Finance and Economics, Vol. 42, Issue 03, pp. 69 - 82

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