On the public citation graph

Merchant Guild Culture and Internal Control Quality: Evidence from China

https://doi.org/10.2139/ssrn.5087345
0 signed · 42 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/978-981-33-4462-4openalex-snapshot
On Informal Institutions and Accounting Behavior
inferredcites →https://doi.org/10.1007/s10551-014-2325-2openalex-snapshot
Does Confucianism Reduce Minority Shareholder Expropriation? Evidence from China
inferredcites →https://doi.org/10.1007/s10551-015-2765-3openalex-snapshot
Culture, Marketization, and Owner-Manager Agency Costs: A Case of Merchant Guild Culture in China
inferredcites →https://doi.org/10.1007/s11142-008-9081-4openalex-snapshot
Propping through related party transactions
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/j.cjar.2016.12.002openalex-snapshot
Employee quality, monitoring environment and internal control
inferredcites →https://doi.org/10.1016/j.cpa.2017.04.003openalex-snapshot
Internal control and accommodation in Chinese organisations
inferredcites →https://doi.org/10.1016/j.econmod.2022.106163openalex-snapshot
Does social culture matter for firms' access to trade credit? Evidence from China
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2024.100621openalex-snapshot
Informal institutions in accounting research: A structured literature review
inferredcites →https://doi.org/10.1016/j.iref.2022.03.004openalex-snapshot
Confucian merchants culture, social movement and entrepreneurs’ political participation: evidence from China
inferredcites →https://doi.org/10.1016/j.irfa.2024.103304openalex-snapshot
Merchant guild culture and cash holdings: Evidence from China
inferredcites →https://doi.org/10.1016/j.jfineco.2004.06.010openalex-snapshot
Law, finance, and economic growth in China
inferredcites →https://doi.org/10.1017/cbo9780511808678openalex-snapshot
Institutions, Institutional Change and Economic Performance
inferredcites →https://doi.org/10.1017/s0007680522000563openalex-snapshot
Business Accounting at Fengshengtai in Late Imperial China: Is There New Evidence of Double-Entry Bookkeeping?
inferredcites →https://doi.org/10.1080/00014788.2016.1263182openalex-snapshot
The development of Chinese accounting and bookkeeping before 1850: insights from the Tŏng Tài Shēng business account books (1798–1850)
inferredcites →https://doi.org/10.1080/09537325.2024.2330548openalex-snapshot
Merchant guild culture and innovation: evidence from China
inferredcites →https://doi.org/10.1080/14765284.2023.2167415openalex-snapshot
Corporate governance in Ming & Qing China: evidence from Shanxi (Jin) merchants
inferredcites →https://doi.org/10.1080/1540496x.2018.1526077openalex-snapshot
Does Culture Matter for Corporate Philanthropic Giving?
inferredcites →https://doi.org/10.1080/21697213.2023.2167727openalex-snapshot
Does Merchant Guild Culture Reduce the Cost of Debt? Evidence from China
inferredcites →https://doi.org/10.1086/261953openalex-snapshot
Coordination, Commitment, and Enforcement: The Case of the Merchant Guild
inferredcites →https://doi.org/10.1093/rof/rfaa012openalex-snapshot
Corporate Governance in China: A Survey
inferredcites →https://doi.org/10.1111/1475-679x.12517openalex-snapshot
Cultural Origin and Minority Shareholder Expropriation: Historical Evidence
inferredcites →https://doi.org/10.1111/1911-3846.12602openalex-snapshot
Auditors' Fee Premiums and Low‐Quality Internal Controls*
inferredcites →https://doi.org/10.1111/acfi.12198openalex-snapshot
Does internal control over financial reporting really alleviate agency conflicts?
inferredcites →https://doi.org/10.1111/acfi.13034openalex-snapshot
Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance
inferredcites →https://doi.org/10.1111/acfi.13355openalex-snapshot
Ambiguity or specificity: The influence of merchant guild culture on managers' disclosure strategy
inferredcites →https://doi.org/10.1111/ijau.12350openalex-snapshot
The effect of internal control quality and internal control disclosure regulation on executive perks: A quasi natural experiment from China
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00400.xopenalex-snapshot
Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01088.xopenalex-snapshot
Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*
inferredcites →https://doi.org/10.1162/rest_a_00161openalex-snapshot
Ruggedness: The Blessing of Bad Geography in Africa
inferredcites →https://doi.org/10.1257/aer.97.1.5openalex-snapshot
The Missing Motivation in Macroeconomics
inferredcites →https://doi.org/10.1257/jel.38.3.595openalex-snapshot
The New Institutional Economics: Taking Stock, Looking Ahead
inferredcites →https://doi.org/10.1287/mnsc.2022.03090openalex-snapshot
Earnings Management via Not-Wholly-Owned Subsidiaries
inferredcites →https://doi.org/10.16538/j.cnkij.fe.2017.02.001openalex-snapshot
The Governance Role of Accounting in Relationship-based Transactions: Paradigm Exploration of Internationalized China's Accounting Research
inferredcites →https://doi.org/10.2307/2490397openalex-snapshot
The Pricing of Audit Services: Theory and Evidence
inferredcites →https://doi.org/10.2308/accr.00000041openalex-snapshot
Internal Controls and Conditional Conservatism
inferredcites →https://doi.org/10.2308/accr.2007.82.5.1141openalex-snapshot
Accruals Quality and Internal Control over Financial Reporting
inferredcites →https://doi.org/10.2308/accr.2008.83.1.217openalex-snapshot
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
inferredcites →https://doi.org/10.2308/aud.2006.25.1.99openalex-snapshot
SOX Section 404 Material Weakness Disclosures and Audit Fees
inferredcites →https://doi.org/10.2308/aud.2008.27.2.161openalex-snapshot
Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act
inferredcites →https://doi.org/10.2308/tar-2019-0220openalex-snapshot
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits
inferredcites →https://doi.org/10.5465/amr.1995.9508080331openalex-snapshot
Managing Legitimacy: Strategic and Institutional Approaches
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.