Browsing Articles by Author "Tian, Giaoliang"

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Audit committee independence and financial expertise and earnings management: Evidence from China

Garefalakis, Alexandros; Alkebsee, Radwan; Tian, Giaoliang; Kyriakogkonas, Panagiotis; Koutoupis, Andreas P. (Inderscience Enterprises Ltd., 2020-12)

This paper investigates the effect of the audit committee's independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee's independence and ...
Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors

Alkebsee, Radwan; Alhebry, Adeeb; Tian, Giaoliang; Garefalakis, Alexandros (Taylor and Francis Ltd, 2021)

This paper investigates the relationship between the audit committee’s cash compensation and accrual earnings management. Using a sample of Chinese listed firms over the period 2007 to 2017, findings show a positive ...