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The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence
ABSTRACT: This study examines the impact of International Financial Reporting Standards (IFRS) adoption on audit fees. We first build an analytical audit fee model to analyze the impact on audit feesExpand
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An empirical examination of the contribution of capabilities to the competitiveness of logistics service providers: A perspective from China
Purpose – This paper aims to report on an investigation of logistics service provider (LSP) capabilities and how these capabilities contribute to LSP competitiveness in the context ofExpand
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DEA cross-efficiency evaluation considering undesirable output and ranking priority: a case study of eco-efficiency analysis of coal-fired power plants
Abstract Data envelopment analysis cross-efficiency evaluation has been widely accepted as a useful tool for performance evaluation and ranking of decision making units. However, the non-uniquenessExpand
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Chinese Ambassadors: The Rise of Diplomatic Professionalism Since 1949
AcknowledgmentsIntroductionThe Dawning of New DiplomacyA Revolutionary Institution-Builder: Zhang WentianReaching Out to the WorldLearning the Craft: Zeng Tao, Liu Chun, and Xiong XianghuiTheExpand
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China-based logistics research: a review of the literature and implications
Purpose – The purpose of this paper is to investigate the extent to which research opportunities on China's logistics have been identified in the field. Design/methodology/approach – In order toExpand
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Competitiveness of logistics service providers: a cross-national examination of management practices in China and the UK
This paper investigates the extent to which logistics service providers (LSPs) translate their visions of competitiveness into management practices. It is based on a comparative study conducted inExpand
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A fuzzy model of customer satisfaction index in e-commerce
We present a model of CSI in e-commerce using fuzzy techniques and provide a method for calculating CSI, expressed in a five levels quantity table. Expand
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Air Pollution in Asia and the Pacific: Science-based solutions
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Consulting Revenue Sharing, Auditor Effort and Independence, and the Regulation of Auditor Compensation
The joint provision of audit and non-audit services by audit firms to their audit clients has posed a threat to auditor independence. To mitigate the independence problem, the U.S. Securities andExpand
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Effects of Reform of Audit Firm Structure on Auditor Independence and Audit Fees: Evidence from China
The Chinese Ministry of Finance issued a regulation in 2010 to mandate the change of audit firms from a limited liability company (LLC) to a special partnership (SP) structure, in which auditExpand
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