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.
  • Google Scholar
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

How to cite this article

APA /
Hu, S., Liu, C., & Liu, M. (2023). Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China. Journal of Accounting and Taxation, 15(2), 22-38.
Chicago /
Shaorou Hu, Chenyu Liu and Ming Liu. "Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China." Journal of Accounting and Taxation 15, no. 2 (2023): 22-38.
MLA /
Shaorou Hu, Chenyu Liu and Ming Liu. "Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China." Journal of Accounting and Taxation 15.2 (2023): 22-38.