Like Jiang

Research Handbook on Accounting and Ethics

Marion Brivot, Charles H Cho

Book  |  2023

This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users of services..

Internal Auditors in Corporations and Ethics

Like Jiang

Book Chapter  |  2023

Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor†

Simon Fung, Like Jiang, Jeffrey Pittman, Yu Wang, Shafu Zhang

Journal article  |  2023  |  Contemporary Accounting Research

We examine whether auditors share private information about some clients in their portfolio to benefit other clients (i.e., broker..

Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients

L Jiang, S Man Lau, L (Nancy) Su, H Yin Wong

Journal article  |  2022  |  Journal of Accounting and Public Policy

Disaster-affected clients demand significant additional effort from their audit office, and hence strain the audit office's resour..

Dealing with ethical dilemmas: A look at deceptive financial reporting by firms facing product harm crises

Shafu Zhang, Like Jiang, Michel Magnan, Lixin Su

Journal article  |  2021  |  Journal of Business Ethics

A product harm crisis (PHC) undermines a firm’s reputation as well as its managers’ career outlook. To shake off the stigmatizatio..

Are Investors Warned by Disclosure of Conflicts of Interest? The Moderating Effect of Investment Horizon

Yuanyuan Liu, Zhongwei Huang, Like Jiang, William F Messier Jr.

Journal article  |  2020  |  The Accounting Review

Financial analysts are required to disclose conflicts of interest (COI) in their research reports, but there is limited evidence o..

The Association between Internal Audit Operations-Related Services and Firm Operating Performance

Like Jiang, William F Messier, David A Wood

Journal article  |  2020  |  Auditing: A Journal of Practice and Theory

In this paper, we examine whether operations-related services (ORS) provided by the internal audit function (IAF) bring economic b..

Can organizational identification mitigate the CEO horizon problem?

Like Jiang, Margaret Abernethy, Yu Kuang

Journal article  |  2019  |  Accounting, Organizations and Society

CEOs of retirement age are likely to exhibit a “horizon problem,” whereby they are reluctant to make decisions that are beneficial..

An international study of internal audit function quality

Like Jiang, Paul Andre, Chrystelle Richard

Journal article  |  2018  |  ACCOUNTING AND BUSINESS RESEARCH

We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit fu..

The Validity of Auditor Industry Specialization Measures

Sophie Audousset-Coulier, Anne Jeny, Like Jiang

Journal article  |  2016  |  AUDITING-A JOURNAL OF PRACTICE & THEORY

In this research note, we examine the validity of the measures of auditor industry specialization in empirical archival audit rese..