Y
Yangxin Yu
Researcher at City University of Hong Kong
Publications - 29
Citations - 1557
Yangxin Yu is an academic researcher from City University of Hong Kong. The author has contributed to research in topics: Audit & Audit risk. The author has an hindex of 14, co-authored 29 publications receiving 1081 citations. Previous affiliations of Yangxin Yu include Australian National University & Hong Kong University of Science and Technology.
Papers
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Transparency and Financing Choices of Family Firms
TL;DR: In this paper, the authors show that family and non-family firms differ in their debt maturity and leverage ratios in a manner consistent with the higher expropriation potential of family firms.
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How do auditors perceive CEO's risk‐taking incentives?
TL;DR: The authors found evidence of a negative relation between CEO portfolio deltas (vegas) and audit fees and the issuance of going-concern audit opinions (GCO), and also found a negative relationship between portfolio de-tas and the issuing of GCO.
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Financial Analyst Coverage and Corporate Social Performance: Evidence from Natural Experiments
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Analysts' Cash Flow Forecasts, Audit Effort, and Audit Opinions on Internal Control
Mike Qinghao Mao,Yangxin Yu +1 more
TL;DR: The authors examined the economic impact of analysts' cash flow forecasts by looking at how external auditors respond to financial analysts' issuance of cash flow forecast, and they found that financial analysts initiation of the forecast leads to reduced auditor fees and audit report lags, and after the forecast initiation, firms report fewer Section 404(b) internal control weakness disclosures.
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The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior
TL;DR: In this paper, the authors show that firms' earnings response coefficients increase after the adoption of clawback provisions and that firms that adopt clawbacks are less likely to report material internal control weaknesses, charge lower audit fees, and issue audit reports with a shorter lag.