Adjei, F. ; Cyree, K.B. ; Walker, M.M. The determinants and survival of reverse mergers vs IPOs. 2008 Journal of Economics and Finance. 32 176-194
Aldamen, H. ; Hollindale, J. ; Ziegelmayer, J.L. Female audit committee members and their influence on audit fees. 2018 Accounting and Finance. 58 57-89
- Allee, K.D. ; Baik, B. ; Roh, Y. Detecting financial misreporting with real production activity: Evidence from an electricity consumption analysis. 2021 Contemporary Accounting Research. 38 1581-1615
Paper not yet in RePEc: Add citation now
- Ashbaugh Skaife, H. ; Collins, D.W. ; Kinney, W.R. ; LaFond, R. The effect of SOX internal control deficiencies and their remediation on accrual quality. 2008 The Accounting Review. 83 217-250
Paper not yet in RePEc: Add citation now
- Baker, R.R. ; Biddle, G.C. ; Lowry, M.R. ; O’Connor, N.G. Shades of gray: Internal control reporting by Chinese U.S.-listed firms. 2018 Accounting Horizons. 32 1-30
Paper not yet in RePEc: Add citation now
- Baker, R.R. ; Biddle, G.C. ; O’Connor, N.G. SOX internal control deficiencies and auditors of U.S.-listed Chinese versus U.S. Firms. 2012 :
Paper not yet in RePEc: Add citation now
Bertrand, M. ; Duflo, E. ; Mullainathan, S. How much should we trust differences-in-differences estimates?. 2004 The Quarterly Journal of Economics. 119 249-275
Bertrand, M. ; Mullainathan, S. Enjoying the quiet life? Corporate governance and managerial preferences. 2003 Journal of Political Economy. 111 1043-1075
Bi, X. Make a promise: The valuation adjustment mechanism in Chinese private target acquisitions. 2021 The European Journal of Finance. 27 1645-1668
Brau, J.C. ; Francis, B. ; Kohers, N. The choice of IPO versus takeover: Empirical evidence. 2003 The Journal of Business. 76 583-612
- Brau, J.C. ; Lambson, V.E. ; McQueen, G. Lockups revisited. 2005 Journal of Financial and Quantitative Analysis. 40 519-530
Paper not yet in RePEc: Add citation now
- Brown, P. R., Ferguson, A., Lam, P. (2010). Choice between alternative routes to go public: Backdoor listing versus IPO. Available at SSRN: https://dx.doi.org/https://doi.org/10.2139/ssrn.1897816.
Paper not yet in RePEc: Add citation now
Brusco, S. ; Ostoa, A.A. Understanding reverse mergers: A first approach. 2002 Journal of Chemical Information and Modeling. 54 30-36
- Cao, J. ; Luo, X. ; Zhang, W. Corporate employment, red flags, and audit effort. 2020 Journal of Accounting and Public Policy. 39 -
Paper not yet in RePEc: Add citation now
Carpentier, C. ; Cumming, D. ; Suret, J.-M. The value of capital market regulation: IPOs versus reverse mergers. 2012 Journal of Empirical Legal Studies. 9 56-91
Chan, L.H. ; Chen, K.C.W. ; Chen, T.-Y. ; Yu, Y. The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. 2012 Journal of Accounting and Economics. 54 180-196
- Chen, K.-C. ; Cheng, Q. ; Lin, Y.C. ; Lin, Y.-C. ; Xiao, X. Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect?. 2016 The Accounting Review. 91 1363-1390
Paper not yet in RePEc: Add citation now
- Chen, T. ; Kung, J.K.-S. ; Ma, C. Long live Keju! The persistent effects of China’s civil examination system. 2020 The Economic Journal. 130 2030-2064
Paper not yet in RePEc: Add citation now
Cheng, Q. ; Lo, K. Insider trading and voluntary disclosures. 2006 Journal of Accounting Research. 44 815-848
Cheng, Z. ; Fleming, G. ; Liu, Z. Financial constraints and investment thirst in Chinese reverse merger companies. 2017 Accounting and Finance. 57 1315-1347
Cheng, Z. ; Liu, Z.F. ; Xie, J. Reverse mergers and stock price crash risk: Evidence from China. 2022 Journal of Accounting Literature. 44 192-227
- Choi, J.H. ; Kim, J.B. ; Liu, X. ; Simunic, D.A. Cross-listing audit fee premiums: Theory and evidence. 2009 The Accounting Review. 84 1429-1463
Paper not yet in RePEc: Add citation now
Clatworthy, M.A. ; Peel, M.J. The effect of corporate status on external audit fees: Evidence from the UK. 2007 Journal of Business Finance & Accounting. 34 169-201
Danielsen, B.R. ; Ness, R.A.V. ; Warr, R.S. Auditor fees, market microstructure, and firm transparency. 2007 Journal of Business Finance & Accounting. 34 202-221
- DeAngelo, L.E. Auditor independence, ‘low balling’, and disclosure regulation. 1981 Journal of Accounting and Economics. 3 113-127
Paper not yet in RePEc: Add citation now
DeFond, M. ; Hu, J. ; Hung, M. ; Li, S. The effect of fair value accounting on the performance evaluation role of earnings. 2020 Journal of Accounting and Economics. 70 -
Doyle, J. ; Ge, W. ; McVay, S. Determinants of weaknesses in internal control over financial reporting. 2007 Journal of Accounting and Economics. 44 193-223
Firth, M. Auditor reputation: The impact of critical reports issued by government inspectors. 1990 The Rand Journal of Economics. 21 374-387
Firth, M. ; Rui, O.M. ; Wu, W. Cooking the books: Recipes and costs of falsified financial statements in China. 2011 Journal of Corporate Finance. 17 371-390
Floros, I.V. ; Sapp, T.R.A. Shell games: On the value of shell companies. 2011 Journal of Corporate Finance. 17 850-867
- Givoly, D. ; Hayn, C.K. ; Lourie, B. Importing accounting quality? The case of foreign reverse mergers. 2014 :
Paper not yet in RePEc: Add citation now
Gleason, K.C. ; Rosenthal, L. ; Wiggins, R.A. Backing into being public: An exploratory analysis of reverse takeovers. 2005 Journal of Corporate Finance. 12 54-79
Hainmueller, J. Entropy balancing for causal effects: A multivariate reweighting method to produce balanced samples in observational studies. 2012 Political Analysis. 20 25-46
Hainmueller, J. ; Xu, Y. Ebalance: A Stata package for entropy balancing. 2013 Journal of Statistical Software. 54 -
Heckman, J.J. The common structure of statistical models of truncation, sample selection and limited dependent variables and a simple estimator for such models. 1976 Annals of Economic and Social Measurement. 5 475-492
Hou, Q. ; Jin, Q. ; Yang, R. ; Yuan, H. ; Zhang, G. Performance commitments of controlling shareholders and earnings management. 2015 Contemporary Accounting Research. 32 1099-1127
- Hribar, P. ; Kravet, T. ; Wilson, R. A new measure of accounting quality. 2014 Review of Accounting Studies. 19 506-538
Paper not yet in RePEc: Add citation now
Kaplan, S.N. ; Zingales, L. Do Investment-cash flow sensitivities provide useful measures of financing constraints?. 1997 The Quarterly Journal of Economics. 112 169-215
Karpoff, J.M. ; Lee, G. ; Masulis, R.W. Contracting under asymmetric information: Evidence from lockup agreements in seasoned equity offerings. 2013 Journal of Financial Economics. 110 607-626
- Kim, J.-B. ; Liu, X. ; Zheng, L. The impact of mandatory IFRS adoption on audit fees: Theory and evidence. 2012 The Accounting Review. 87 2061-2094
Paper not yet in RePEc: Add citation now
Kolb, J. ; Tykvova, T. Going public via special purpose acquisition companies: Frogs do not turn into princes. 2016 Journal of Corporate Finance. 40 80-96
- Landsman, W.R. ; Nelson, K.K. ; Rountree, B.R. Auditor switches in the pre- and post-Enron eras: Risk or realignment?. 2009 The Accounting Review. 84 531-558
Paper not yet in RePEc: Add citation now
Lee, C.M.C. ; Qu, Y. ; Shen, T. Going public in China: Reverse mergers versus IPOs. 2019 Journal of Corporate Finance. 58 92-111
Li, Y. ; Shi, H. ; Zhou, Y. The influence of the media on government decisions: Evidence from IPOs in China. 2021 Journal of Corporate Finance. 70 -
- Lobo, G.J. ; Zhao, Y. Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. 2013 The Accounting Review. 88 1385-1412
Paper not yet in RePEc: Add citation now
Mao, J. ; Ettredge, M. Internal control deficiency disclosures among Chinese reverse merger firms. 2016 Abacus. 52 441-472
- Mao, J. ; Yin, Q.J. Auditor reverse-merger expertise: Evidence from Chinese reverse-merger companies. 2017 Auditing: A Journal of Practice & Theory. 36 115-133
Paper not yet in RePEc: Add citation now
Narayanan, R. Insider trading and the voluntary disclosure of information by firms. 2000 Journal of Banking & Finance. 24 395-425
- Rosenbaum, P.R. ; Rubin, D.B. The central role of the propensity score in observational studies for causal effects. 1983 Biometrika. 70 41-55
Paper not yet in RePEc: Add citation now
Simunic, D.A. The pricing of audit services: Theory and evidence. 1980 Journal of Accounting Research. 18 161-190
Skaife, H.A. ; Veenman, D. ; Wangerin, D. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. 2013 Journal of Accounting and Economics. 55 91-110
Smith, D.D. ; Gleason, K.C. ; Kannan, Y.H. Auditor liability and excess cash holdings: Evidence from audit fees of foreign incorporated firms. 2021 International Review of Financial Analysis. 78 -
Smith, J.A. ; Todd, P.E. Does matching overcome LaLonde’s critique of nonexperimental estimators?. 2005 Journal of Econometrics. 125 305-353
Song, D. ; Su, J. ; Yang, C. ; Shen, N. Performance commitment in acquisitions, regulatory change and market crash risk: Evidence from China. 2019 Pacific-Basin Finance Journal. 57 -
Song, K.R. ; Kim, I. ; Chang, Y.K. A reverse takeover as an exit strategy of venture capital: Korean evidence. 2014 Pacific-Basin Finance Journal. 29 182-198
Squicciarini, M.P. Devotion and development: Religiosity, education, and economic Progress in nineteenth-century France. 2020 American Economic Review. 110 3454-3491
- Su, Z. ; Alexiou, C. The impact of anti-corruption measures and risk effects on equity incentives and financial misreporting in China. 2022 China Journal of Accounting Research. 15 -
Paper not yet in RePEc: Add citation now
- Venkataraman, R. ; Weber, J.P. ; Willenborg, M. Litigation risk, audit quality, and audit fees: Evidence from initial public offerings. 2008 The Accounting Review. 83 1315-1345
Paper not yet in RePEc: Add citation now
Viarengo, L. ; Gatti, S. ; Prencipe, A. Enforcement quality and the use of earnouts in M&a transactions: International evidence. 2018 Journal of Business Finance & Accounting. 45 437-481
Whisenant, S. ; Sankaraguruswamy, S. ; Raghunandan, K. Evidence on the joint determination of audit and non-audit fees. 2003 Journal of Accounting Research. 41 721-744
- Wu, W. ; Zhang, X. ; Zhou, Z. Institutional investors' corporate site visits and pay-performance sensitivity. 2022 Pacific-Basin Finance Journal. 76 -
Paper not yet in RePEc: Add citation now
Xin, Q. ; Li, R. ; Wong, S. A survey of reverse mergers in the Chinese stock market. 2019 China Finance Review International. 9 5-21
- Yuan, N. ; Gao, Y. Does green credit policy impact corporate cash holdings?. 2022 Pacific-Basin Finance Journal. 75 -
Paper not yet in RePEc: Add citation now
Zhang, L. ; Li, B. Mutual supervision or conspiracy? The incentive effect of multiple large shareholders on audit quality requirements. 2022 International Review of Financial Analysis. 83 -
Zhu, T. ; Lu, M. ; Shan, Y. ; Zhang, Y. Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers. 2015 Pacific-Basin Finance Journal. 35 317-339