Paper / International Accounting

Real and Accrual-Based Earnings Management in the Pre- and Post-IFRS Periods: Evidence from China - Li-Chin Jennifer Ho, University of Texas-Arlington; Qunfeng Liao, The University of Texas at Arlington; Martin Edward Taylor, University of Texas-Arlington

Will firms’ changes in fair value affect the audit fees? Evidence from Chinese listed firms - Jianwei Ma, Beijing Technology and Business University; Fujen Hsiao, University of Minnesota-Duluth; Chao Liang, Beijing Technology and Business University

Factors Affecting a Firm’s Decision to File IFRS Financial Statements in the United States: Evidence from Foreign Private Issuers - Jennifer Lynn Yardley, University of Texas at Arlington