George Shan

Search results

• 2022

  Analyst forecast quality and corporate social responsibility: The mediation effect of corporate governance

  Shan, Y. G., Yang, J., Zhang, J. & Chang, M., Feb 2022, (E-pub ahead of print) In: Meditari Accountancy Research.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Volunteering 100%
  • Corporate Social Responsibility 100%
  • Governance 25%
  • Design Methodology 12%
  1 Citation (Scopus)

• Do auditors price litigious tone?

  Malik, M. F., Shan, Y. G. & Tong, J. Y., Apr 2022, In: Accounting & Finance. 62, S1, p. 1715-1760 46 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit Fees 100%
  • Endogeneity 33%
  • Heterogeneity 33%

• Other comprehensive income, corporate governance, and firm performance in China

  Wang, Y., Shan, Y. G., He, Z. & Zhao, C., Jan 2022, In: Managerial and Decision Economics. 43, 1, p. 262-271 10 p.

  Research output: Contribution to journal › Article › peer-review

  • Firm Performance 100%
  • Profit 80%
  • Accounting Policy 40%
  • Financial Market 20%
  2 Citations (Scopus)

• Spatial variability and temporal patterns of internal price of carbon: A transitional management perspective

  Chen, H., Shan, G., Tang, Q. & Zhang, J., 14 Feb 2022, (E-pub ahead of print) In: Meditari Accountancy Research.

  Research output: Contribution to journal › Article › peer-review

  • Transition 100%
  • Climate Change 66%
  • Questionnaires 33%
  • Natural Environment 33%
  • Design Methodology 33%

• The influence of corporate governance on the performance of family-controlled firms: Exploring the effects of legal jurisdiction

  Xu, E. G., Yang, J. W., Shan, Y. G. & Graves, C., 2022, (E-pub ahead of print) In: International Journal of Managerial Finance.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Governance 100%
  • Jurisdiction 31%
  • Relevance 6%
  • Heterogeneity 6%
  • Design Methodology 6%

• The mediating role of corporate social responsibility in corporate governance and firm performance

  Xu, E. G., Graves, C., Shan, Y. G. & Yang, J. W., 20 Sep 2022, (E-pub ahead of print) In: Journal of Cleaner Production. 134165.

  Research output: Contribution to journal › Article › peer-review

  • Family Business 100%
  • Firm Performance 66%
  • Corporate Social Responsibility 66%
  • Corporate Volunteering 66%
  • Mediation 33%

• Web-Crawling Architecture in Accounting and Finance Research

  Zhang, J., Shan, Y. G. & Peng, F., 2022, In: Journal of Computer Information Systems. 62, 5, p. 875-887 13 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Volunteering 100%
  • Combinational Logic 66%
  • Time Consumption 33%
  • Diction 25%
  1 Citation (Web of Science)
• 2021

  Can CSR Disclosure Protect Firm Reputation During Financial Restatements?

  Zhang, L., Shan, Y. G. & Chang, M., Sep 2021, In: Journal of Business Ethics. 173, 1, p. 157-184 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Social Responsibility 100%
  • Corporate Volunteering 100%
  • Corporate Reputation 22%
  • Legitimacy 22%
  • Firm Value 11%
  16 Citations (Scopus)

• Corporate governance and innovation investment in publicly listed firms: the moderating effect of ownership type and legal jurisdiction

  Xu, E. G., Graves, C., Shan, Y. G. & Yang, J. W., 26 Nov 2021, (E-pub ahead of print) In: International Journal of Managerial Finance.

  Research output: Contribution to journal › Article › peer-review

  • Jurisdiction 100%
  • Family Business 74%
  • Design Methodology 25%
  • Governance 25%
  1 Citation (Scopus)

• Digital corporate reporting and value relevance: evidence from the US and Japan

  Shan, Y. G. & Troshani, I., 8 Mar 2021, In: International Journal of Managerial Finance. 17, 2, p. 256-281 26 p.

  Research output: Contribution to journal › Article › peer-review

  • Relevance 100%
  • Financial Reporting 100%
  • Reporting 50%
  • Stock Price 33%
  • Jurisdiction 33%
  8 Citations (Scopus)

• Does sustainability reporting promote university ranking? Australian and New Zealand evidence

  Shan, Y. G., Zhang, J., Alam, M. & Hancock, P., 9 Sep 2021, (E-pub ahead of print) In: Meditari Accountancy Research.

  Research output: Contribution to journal › Article › peer-review

  • University Ranking 100%
  • Websites 32%
  • Stakeholders 32%
  • Stakeholder 32%
  • Website 32%

• Information processing costs and stock price informativeness: Evidence from the XBRL mandate

  Huang, Y., Shan, Y. G. & Yang, J., Feb 2021, In: Australian Journal of Management. 46, 1, p. 110-131 22 p.

  Research output: Contribution to journal › Article › peer-review

  • Stock Price 100%
  3 Citations (Scopus)

• Managerial ownership, audit committees and non-audit services

  Shan, Y. G., Troshani, I. & Loftus, J., Aug 2021, In: Australian Journal of Management. 46, 3, p. 409-436 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Convergence 100%
  • Binocular Convergence 100%
  • Shareholder 50%
  • Shareholders 50%
  1 Citation (Scopus)

• Other comprehensive income reporting and earnings management: Evidence from China

  Wang, Y., He, Z., Shan, Y. G. & Liu, X., 2021, In: Accounting Forum. 45, 4, p. 389-410 22 p.

  Research output: Contribution to journal › Article › peer-review

  • Profit 100%
  • Accounting Policy 66%
  • Information Value 16%
  • Cash Flow 16%
  • Income Statement 16%
  1 Citation (Scopus)

• The impact of managerial ownership on carbon transparency: Australian evidence

  Shan, Y. G., Tang, Q. & Zhang, J., 1 Oct 2021, In: Journal of Cleaner Production. 317, 128480.

  Research output: Contribution to journal › Article › peer-review

  • Transparency 100%
  • Convergence 40%
  • Shareholder 20%
  • Stabilization 20%
  • Asymmetry 20%
  2 Citations (Scopus)
• 2020

  Litigation risk and firm performance: The effect of internal and external corporate governance

  Wu, W., Peng, F., Shan, Y. G. & Zhang, L., 1 Jul 2020, In: Corporate Governance: An International Review. 28, 4, p. 210-239 30 p.

  Research output: Contribution to journal › Article › peer-review

  • Legal Procedure 100%
  • Mediation 16%
  • Governance 16%
  • Lawsuit 16%
  • Trade Credit 16%
  18 Citations (Scopus)

• Signaling through corporate philanthropy

  Wu, W., Peng, F., Shan, Y. G. & Jie, X., Sep 2020, In: Pacific-Basin Finance Journal. 62, 101389.

  Research output: Contribution to journal › Article › peer-review

  • Donation 100%
  • Future Market 50%
  • Market Reaction 25%
  • Public Enterprise 25%
  1 Citation (Scopus)
• 2019

  Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?

  Shan, Y. G., 1 Mar 2019, In: Journal of International Accounting, Auditing and Taxation. 34, p. 30-48 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Institutional Investor 100%
  • Transaction 66%
  • Corporate Disclosure 50%
  • Firm Size 33%
  • Corporate Governance 33%
  13 Citations (Scopus)

• Managerial ownership, audit firm size, and audit fees: Australian evidence

  Shan, Y. G., Troshani, I. & Tarca, A., Jun 2019, In: Journal of International Accounting, Auditing and Taxation. 35, p. 18-36 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Firm Size 100%
  • Convergence 50%
  • Audit Fees 50%
  • Shareholder 33%
  • Shareholders 33%
  10 Citations (Scopus)

• Managerial ownership, board independence and firm performance

  Shan, Y. G., 1 Jul 2019, In: Accounting Research Journal. 32, 2, p. 203-220 18 p.

  Research output: Contribution to journal › Article › peer-review

  • Firm Performance 100%
  • Stewardship 16%
  • Multiple Equation Model 16%
  • Convergence 16%
  • Design Methodology 16%
  12 Citations (Scopus)
• 2016

  Governance and performance in China’s real estate sector

  Xu, L., McIver, R. P., Shan, Y. G. & Wang, X., 13 Jun 2016, In: Managerial Finance. 42, 6, p. 585-603 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Local Government 100%
  • Ownership Structure 33%
  • Governance 33%
  • State Control 33%
  • Firm Size 33%
  11 Citations (Scopus)

• The effect of mandatory XBRL and IFRS adoption and audit fees: Evidence from the Shanghai Stock Exchange

  Shan, Y. G. & Troshani, I., 4 Apr 2016, In: International Journal of Managerial Finance. 12, 2, p. 109-135 27 p.

  Research output: Contribution to journal › Article › peer-review

  • IFRS 100%
  • Audit Fees 50%
  • Large Firm 25%
  • Emerging Economies 25%
  • Financial Market 25%
  17 Citations (Scopus)
• 2015

  An empirical comparison of the effect of XBRL on audit fees in the US and Japan

  Shan, Y. G., Troshani, I. & Richardson, G., 2015, In: Journal of Contemporary Accounting and Economics. 11, 2, p. 89-103

  Research output: Contribution to journal › Article › peer-review

  • Firm Size 100%
  • Audit Fees 100%
  • Jurisdiction 25%
  19 Citations (Scopus)

• The effect of board and chairperson independence: an examination of CEO dismissal in Australia

  Mackay, W., Shan, Y. G. & Howieson, B., 2015, In: International Journal of Accounting, Auditing and Performance Evaluation. 11, 2, p. 130-160

  Research output: Contribution to journal › Article › peer-review

  • Regulators 100%
  • Senior Management 100%
  • Dismissal 75%
  • Effectiveness 25%

• Value relevance, earnings management and corporate governance in China

  Shan, Y. G., 2015, In: Emerging Markets Review. 23, p. 186-207

  Research output: Contribution to journal › Article › peer-review

  • Accounting Policy 100%
  • Relevance 50%
  57 Citations (Scopus)
• 2014

  An Empirical Analysis of the Effect of Internationalization on the Performance of Unlisted Family and Nonfamily Firms in Australia

  Graves, C. & Shan, Y. G., 2014, In: Family Business Review. 27, 2, p. 142-160

  Research output: Contribution to journal › Article › peer-review

  • Regression Analysis 100%
  • Small and Medium-Sized Enterprise 100%
  • SME 100%
  • Family Business 100%
  58 Citations (Scopus)

• Does XBRL Benefit Financial Statement Auditing?

  Shan, Y. G. & Troshani, I., 2014, In: Journal of Computer Information Systems. 54, 4, p. 11-21

  Research output: Contribution to journal › Article › peer-review

  • Firm Size 100%
  • Transparency 50%
  • Large Firm 50%
  • Accountants 50%
  • Audit Fees 50%
  22 Citations (Scopus)

• The impact of internal governance mechanisms on audit quality: a study of large listed companies in China

  Shan, Y. G., 2014, In: International Journal of Accounting, Auditing and Performance Evaluation. 10, 1, p. 68-90

  Research output: Contribution to journal › Article › peer-review

  • Governance 100%
  • Supervisory Board 60%
  • Public Ownership 40%
  • Board of Directors 40%
  • Relevance 20%
  7 Citations (Scopus)

• Theoretical Perspectives on Corporate Social and Environmental Disclosure: Evidence From China

  Shan, Y. G. & Taylor, D., 2014, In: Journal of Asia-Pacific Business. 15, 3, p. 260-281

  Research output: Contribution to journal › Article › peer-review

  • Financial Market 100%
  • Environmental Reporting 100%
  • Sustainability Reporting 75%
  • Firm Size 50%
  • Hong Kong 25%
  6 Citations (Scopus)
• 2013

  Can Internal Governance Mechanisms Prevent Asset Appropriation? Examination of Type I Tunneling in China

  Shan, Y. G., 2013, In: Corporate Governance: An International Review. 21, 3, p. 225-241

  Research output: Contribution to journal › Article › peer-review

  • Agency Theory 100%
  • Supervisory Board 100%
  • Governance 75%
  • Theoretical Perspective 50%
  • Corporate Governance 50%
  45 Citations (Scopus)

• Effect of board composition and ownership characteristics on fraud Evidence from Malaysian listed companies

  Shan, Y. G., Graves, C. & Ali, H. H., 2013, In: South East Asia Research. 21, 2, p. 323-342

  Research output: Contribution to journal › Article › peer-review

  • Ownership Structure 100%
  • Financial Crisis 50%
  • Duality 50%
  9 Citations (Scopus)
• 2012

  Bad debt provisions of financial institutions: Dilemma of China's corporate governance regime

  Shan, Y. G. & Xu, L., 2012, In: International Journal of Managerial Finance. 8, 4, p. 344-364

  Research output: Contribution to journal › Article › peer-review

  • Financial Institutions 100%
  • Supervisory Board 80%
  • Governance 60%
  • Shareholder 39%
  • Shareholders 39%
  19 Citations (Scopus)

• China's Corporate Governance: Emerging Issues and Problems

  Shan, Y. G. & Round, D. K., 2012, In: Modern Asian Studies. 46, 5, p. 1316-1344

  Research output: Contribution to journal › Article › peer-review

  • Financial Market 100%
  • Governance 100%
  • Economic Approach 100%
  • Public Ownership 100%
  18 Citations (Scopus)

• Do Internal Governance Mechanisms Impact on Firm Performance? Empirical Evidence from the Financial Sector in China

  Shan, Y. G. & Xu, L., 2012, In: Journal of Asia-Pacific Business. 13, 2, p. 114-142

  Research output: Contribution to journal › Article › peer-review

  • Governance 100%
  • Supervisory Board 100%
  • Profits 50%
  • Financial Institutions 50%
  • Public Ownership 50%
  15 Citations (Scopus)
• 2011

  Analysis Of Firm Efficiency And Performance In The Chinese Finance Industry From Ownership Perspective

  Shan, Y. G. & Xu, L., 2011, In: Corporate Ownership & Control. 8, 4, p. 140-149

  Research output: Contribution to journal › Article › peer-review

  • Financial Institutions 100%
  • Firm Size 66%
  • Economic Growth 33%
  • Public Ownership 33%

• Corporate governance mechanisms and financial performance in China: Panel data evidence on listed non financial companies

  Shan, Y. G. & Mciver, R. P., 2011, In: Asia Pacific Business Review. 17, 3, p. 301-324

  Research output: Contribution to journal › Article › peer-review

  • Data Set 100%
  • Determinants 16%
  • Effectiveness 16%
  • Supervisory Board 16%
  • Tobin's Q 16%
  76 Citations (Scopus)
• 2010

  The Impact Of Voluntary Related-Party Disclosure In China Over The Years 2001-2005: A Period Of Changing Regulation

  Shan, Y. G. & Round, D. K., 2010, In: Corporate Ownership & Control. 7, 4 A, p. 50-61

  Research output: Contribution to journal › Article › peer-review

  • Disclosure Requirement 100%
  • Regulatory Environment 100%
  • Corporate Sector 100%
  • Sensitive Area 100%
  • Corporate Disclosure 100%
  1 Citation (Scopus)