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  1. Article

    Open Access

    Private Benefits of Control and Dynamics of Board Structure Adjustment - Evidence from the CSRC’s Compulsory Introduction of Independent Directors

    Building upon the property rights theory, this paper develops a theoretical framework that shows that in emerging markets where large shareholders’ shares are non-transferable and the legal protection for prop...

    Hao Liu, Liangyu Zhao PhD, Fenfen Liu in China Accounting and Finance Review (2013)

    Download PDF (1069 KB)

  2. Article

    Open Access

    Independent Directors with Industrial Expertise, Audit Complexity, and Audit Fee

    This paper aims to investigate the impact of independent directors with industrial expertise on the association between audit complexity and audit fee. About 50 per cent of China’s listed companies hire indust...

    Ziye Zhao, **g Zhou in China Accounting and Finance Review (2013)

    Download PDF (1401 KB)