Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 217

Full Length Research Paper

Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China

Shaorou Hu
  • Shaorou Hu
  • School of Economics and Management, Shanghai Maritime University, China.
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Chenyu Liu
  • Chenyu Liu
  • Faculty of Business Administration, University of Macau, China.
  • Google Scholar
Ming Liu
  • Ming Liu
  • Faculty of Business Administration, University of Macau, China.
  • Google Scholar


  •  Received: 23 March 2023
  •  Accepted: 02 June 2023
  •  Published: 30 June 2023

Authors

Shaorou Hu
School of Economics and Management, Shanghai Maritime University, China.

Chenyu Liu
Faculty of Business Administration, University of Macau, China.

Ming Liu
Faculty of Business Administration, University of Macau, China.

Corresponding Author Email: [email protected]