Results 51 to 60 of about 1,955 (228)
Gubernatorial Re‐Election Incentives, Local Investment Bias, and Pension Fund Performance
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We investigate the impact of gubernatorial re‐election incentive and political factors on US public pension funds from 1990 to 2022. Our empirical analysis finds no significant overall relationship between gubernatorial re‐election incentives and local bias in the full sample.
Hongxian Zhang +3 more
wiley +1 more source
RisksThis study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management.
Abbas Ali Daryaei +2 more
doaj +1 more source
Unlocking Value Co‐Creation in IoT Platforms: Insights From a Collaborative Manufacturing Case
Strategic Change, EarlyView.ABSTRACT This study examines value co‐creation in IoT platform ecosystems through a case study of the collaborative manufacturing platform E‐LINK. We explore the evolution of platform data capabilities, user interactions, value creation, and the mechanisms that connect them.
Huayao Zhang +4 more
wiley +1 more source
Energy Conversion and Economics, EarlyView.Abstract Against the backdrop of renewable energy achieving full market integration, renewable energy forecasting deviations have become a critical bottleneck constraining the clearing efficiency of electricity spot markets, hindering the rational allocation of costs, and threatening the secure operation of the power system.
Sicheng Xu +5 more
wiley +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Abnormal Audit Fees and Audit Quality：Evidence from a Regulatory Change
, 2017 本研究旨在探討會計師是否會因為受查客戶支付低於或高於預期之審計公費，亦即異常審計公費，導致其獨立性受損，讓受查客戶管理當局有較大盈餘操縱的空間，進而影響審計品質。本研究以裁決性應計數（Discretionary Accruals）作為審計品質之代理變數，並進一步分析占事務所較高重要性之客戶，是否會使其具有議價能力，並對上述關聯性造成影響。最後，探討我國2006年證券交易法引進美國沙氏法案相關概念並修法後，對異常審公費與審計品質之關聯性是否產生影響。 本研究蒐集2002 ...
胡芝嘉, Hu, Chih-Chia
core +1 more source
Abnormal Audit Fee And Audit Quality: A Moderating Effect of Firm Characteristics
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 2018 The objective of the study is to examine moderating effects of client characteristics on the relationship between abnormal audit fee and audit quality. Specifically the study examines the moderating of client risk, client complexity and client profitability on the relationship between abnormal audit fee and audit quality.  A random sample of fifty ...
Alexander Olawumi Dabor, Uyagu Benjamine
openaire +3 more sources
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Global Policy, EarlyView.ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source