4,826 research outputs found
Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae)
No full textCao, Wenjun, Xing, Jichun (2022): Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae). Zootaxa 5154 (3): 345-354, DOI: 10.11646/zootaxa.5154.3.
Audit firm mergers and low balling
No full textMotivation: this paper investigates whether audit firm mergers affect audit fee discounts in the initial year. The numerous mergers of audit firms in China’s cap-ital market provide a quasi-natural experiment to investigate this issue.Premise: the merger of audit firms can increase the firm size, thereby improving quasi-rents that are required by auditors. Therefore, we argue that the merger of audit firms will improve the auditor independence, thereby reducing the behavior of low balling.Approach: we select samples from 43 cases of audit firm mergers that occurred between 2005 and 2013 in China and use ordinary least squares (OLS) regres-sions on 5,552 listed firm-years observations during the period from two years before to two years after the merger. Results: we find audit firms would offer an initial fee discount to the clients, and the merging of audit firms can dramatically reduce the discounts on audit fees for new clients. We also show the treatment effect is more pronounced for non–state-owned enterprises (non-SOEs) and the merger between large audit firm and small ones.Conclusion: the results suggest that low balling exists in China’s audit market. The merger of audit firms can curtail low balling, but only exists in non-SOEs. Moreover, the restraining effect of audit firm mergers on the low balling lies in the merger between large audit firms and small ones.Consistency: the findings in this paper can advance the understanding of the recent strategy raised by related regulators attempting to enhance audit quality
Yinformibus menglaensis Du, Liang & Dai 2019
No full textmenglaensis Du, Liang & Dai, 2019 Distribution: China (Yunnan).Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 348, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
Hishimonus subtilis Knight 1970
No full textsubtilis Knight, 1970 Distribution: China (Hainan), Malaysia, Singapore, Thailand.Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 347, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
Litura tripunctata
No full texttripunctata (Li, 2011) Distribution: China (Hainan).Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 347, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
Hishimonoides aurifascialis Kuoh 1976
No full textaurifascialis Kuoh, 1976 Distribution: China (Sichuan, Yunnan, Hubei, Hunan, Shanxi).Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 346, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
Hishimonus hamuleus Du & Dai 2019
No full texthamuleus Du & Dai, 2019 Distribution: China (Guangxi).Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 347, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
Norva japonica Anufriev 1970
No full textjaponica Anufriev, 1970 Distribution: China (Shaanxi); Japan.Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 347, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
Opsius versicolor
No full textOpsius versicolor (Distant, 1908) Distribution: China (Xinjiang, Gansu); European Russia; India; Indonesia; Pakistan; Saudi Arabia.Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 348, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
Hishimonus ventralis Cai & He 2001
No full textventralis Cai & He, 2001 Distribution: China (Zhejiang).Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 347, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
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