Blar i Scientific articles på forfatter "Yue, Heng"

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    • China's Anti-Corruption Campaign and Financial Reporting Quality 

      Hope, Ole-Kristian; Yue, Heng; Zhong, Qinlin (Journal article; Peer reviewed, 2020)
      We examine the impact of China's anti‐corruption campaign on firm‐level financial reporting quality (FRQ). As an important component of the anti‐corruption campaign, in October 2013, “Rule 18” was issued to prohibit party ...

    • Information sharing between mutual funds and auditors 

      Hope, Ole-Kristian; Rao, Pingui; Xu, Yanping; Yue, Heng (Peer reviewed; Journal article, 2022)
      This paper examines whether there is information sharing between mutual funds and their auditors about the auditors’ other listed firm clients. Using data from the Chinese market, we find that mutual funds earn higher ...