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  <title><![CDATA[Journal of International Accounting Research Volume 13, No. 2, 2014]]></title>
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  <namePart><![CDATA[Jeong-Bon Kim]]></namePart>
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  <namePart><![CDATA[Michael A. Firth]]></namePart>
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  <namePart><![CDATA[Phyllis Lai Lan Mo]]></namePart>
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  <namePart><![CDATA[Raymond M. K. Wong]]></namePart>
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  <namePart><![CDATA[Susan C. Borkowski]]></namePart>
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  <namePart><![CDATA[Mary Anne Gaffney]]></namePart>
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  <namePart><![CDATA[Yaqi Shi]]></namePart>
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  <namePart><![CDATA[Michel L. Magnan]]></namePart>
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   <placeTerm type="text"><![CDATA[United States of America]]></placeTerm>
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  <title><![CDATA[ARTICLES:
1. Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China
2. Proactive Transfer Pricing Risk Management in PATA Countries
3. Voluntary Disclosure, Legal Institutions, and Firm Valuation: Evidence from U.S. Cross-Listed Foreign Firms



]]></title>
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<classification><![CDATA[657.05]]></classification>
<identifier type="isbn"><![CDATA[15426297]]></identifier>
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