Fraudulent financial reporting of Chinese listed companies and strategies of prevention and control
Journal Article
Gao, S. S., & Zhu, J. (2007)
Fraudulent financial reporting of Chinese listed companies and strategies of prevention and control. Accounting Research, 17-23
The usefulness of derivative-related disclosure: evidence from major Australian banks.
Journal Article
Li, S. & Gao, S. S. (2006)
The usefulness of derivative-related disclosure: evidence from major Australian banks. International journal of accounting, auditing and performance evaluation. 4, 248-262. doi:10.1504/IJAAPE.2007.016280. ISSN 1740-8016
In recent years, there has been an increasing public demand for firms, especially financial institutions, to disclose more information related to derivatives due to a series o...
Stakeholder engagement, social auditing and corporate sustainability.
Journal Article
Gao, S. S. & Zhang, J. (2006)
Stakeholder engagement, social auditing and corporate sustainability. Business Process Management Journal. 12, 722-740. doi:10.1108/14637150610710891. ISSN 1463-7154
Purpose – To identify the applicability of social auditing as an approach of engaging stakeholders in assessing and reporting on corporate sustainability and its performance. ...
An empirical study of cost efficiency in the Irish life insurance industry.
Journal Article
Hwang, T. & Gao, S. S. (2005)
An empirical study of cost efficiency in the Irish life insurance industry. International journal of accounting, auditing and performance evaluation. 2, 264-280. doi:10.1504/IJAAPE.2005.007675. ISSN 1740-8016
Contemporary studies of cost efficiency in the insurance industry have predominantly focused on large economies. This paper investigates scale economies and cost efficiency in...
The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK.
Journal Article
Xiao, J. Z., Gao, S. S., Heravi, S., & Cheung, Y. C. Q. (2005)
The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK. Advances in international accounting, 18, 219-243. https://doi.org/10.1016/S0897-3660%2805%2918011-8
This study compares corporate social and environmental disclosure
(CSED) in Hong Kong (HK) and the U.K. through a content analysis of
334 annual reports prepared by 69 listed ...
Determinants of corporate social and environmental reporting in Hong Kong: a research note.
Journal Article
Gao, S. S., Heravi, S. & Xiao, J. Z. (2005)
Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting forum. 29, 233-242. doi:10.1016/j.accfor.2005.01.002,. ISSN 0155-9982
The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies ...
Corporate environmental reporting in Libya: a study of absence.
Journal Article
Ahmad, N. S. M. & Gao, S. S. (2004)
Corporate environmental reporting in Libya: a study of absence. Social and Environmental Accountability Journal. 25, 11-14. doi:10.1080/0969160X.2005.9651729. ISSN 0969-160X
Changes, problems, and challenges of accounting education in Libya.
Journal Article
Ahmad, N. S. M. & Gao, S. S. (2004)
Changes, problems, and challenges of accounting education in Libya. Accounting education. 13, 365-390. doi:10.1080/0963928042000273825. ISSN 0963-9284
While accounting education has existed in Libya for over 45 years, knowledge about it is scarce among Western accounting academics. This paper reports the development of accou...
The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history.
Journal Article
Gao, S. S. & Handley-Schachler, M. (2003)
The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting, business & financial history. 12, 41-68. doi:10.1080/09585200210164566. ISSN 1466-4275
This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the...
Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures.
Journal Article
Handley-Schachler, M. & Gao, S. S. (2003)
Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures. Managerial Finance. 29, 36-51. doi:10.1108/03074350310768742. ISSN 0307-4358
The Private Finance Initiative (PFI) introduced in the UK in 1992 has provided the framework for the completion of a large number of capital projects managed by public sector ...