[1] Chen,T., Harford, J., & Lin, C. (2015). Do analysts matter for governance? Evidence from natural experiments. Journal of financial Economics, 115(2),383-410.
[2] Chen,Y. C., Hung, M., & Wang, Y. (2018). The effect of mandatory CSR disclosureon firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics, 65(1), 169-190.
[3] LaPorta, R., Lopez-de-Silanes, F., &Shleifer, A. (2006). What works in securities laws?. The journal of finance,61(1), 1-32.
[4] Lennox,C., & Wu, J. S. (2022). A review of China-related accounting research inthe past 25 years. Journal of Accounting and Economics, 101539.
[5] Lu,H., Shin, J. E., & Zhang, M. (2023). Financial reporting and disclosure practices in China. Journal of Accounting and Economics, 101598.
[6] Stigler,G. J. (1963). Public regulation of the securities markets. Bus. Law., 19, 721.
[7] Yost,B. P., & Shu, S. (2022). Does tax enforcement deter managers'self-dealing?. Journal of Accounting and Economics, 74(1), 101512.
[1] Ke,B., Lennox, C. S., & Xin, Q. (2015). The effect of China's weak institutional environment on the quality of Big 4 audits. The Accounting Review, 90(4), 1591-1619.
[2] Xu,N., Li, X., Yuan, Q., & Chan, K. C. (2014). Excess perks and stock pricecrash risk: Evidence from China. Journal of Corporate Finance, 25, 419-434.
[1] Du,D., Tang, X., Wang, H., Zhang, J. H., Tsui, S., & Lin, D. (2022). CEO organizational identification and corporate innovation investment. Accounting& Finance, 62(3), 4185-4217.
[2] Xu,Y., Shi, W., Qin, X., Zhang, J., & Tang, X. (2022). Is identification all the same? The differential effects of CEO and CFO organizational identificationon corporate philanthropy. Management and Organization Review, 18(1), 73-107.
[3] Zhang,J., Huo, Z., Zeng, Y., Tang, X., & Rui, O. M. (2021). Corporate value addedtax avoidance. Accounting Forum , 45(4), 338-362.