Results 81 to 90 of about 941,581 (193)

Who Bears the Pen? Audit Partner–Manager Report Signatures, Multilevel Accountability and Audit Quality in China

International Journal of Auditing, EarlyView.
ABSTRACT Using data pertaining to China's mandatory two‐signature regime, under which a certified public accountant licensed as an audit manager can serve as an audit report signatory, we examine whether reallocating accountability within the audit engagement team is associated with audit quality.
Yanming Cao, Jengfang Chen, Meiting Lu, Grant Richardson   +3 more
wiley   +1 more source

Changes in Audit Risk Responses During Times of Crisis: Evidence From Key Audit Matters in China

International Journal of Auditing, EarlyView.
ABSTRACT This study examines how auditors adjust their risk responses to the COVID‐19 pandemic, an exogenous shock that heightened uncertainty and constrained access to audit evidence. Using manually collected audit‐procedure disclosures from Key Audit Matters (KAMs) for Chinese A‐share listed companies from 2017 to 2022, we employ a generalized ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang
wiley   +1 more source

The Evolution of Quantitative Equity Investing: Half a Century of Alpha Research and Institutional Adaptation

Journal of Economic Surveys, EarlyView.
ABSTRACT This survey interprets the evolution of quantitative equity investing as a history of changing constraints rather than a succession of increasingly complicated forecasting models. Portfolio theory made diversification calculable; characteristic‐based investing converted value, momentum, profitability, and low‐risk effects into scalable ...
Xuan Feng, Julio P. Cardozo, Dehua Xia
wiley   +1 more source

Hidden in Plain Sight: Conceptualizing Platform Auxiliaries and Their Conflicting Impacts on Platforms' Value Architecture

Journal of Management Studies, EarlyView.
Abstract This paper introduces the concept of platform auxiliaries to identify a set of actors that provide independent resources explicitly designed to support complementors in their value creation and capture activities. Platform auxiliaries capitalize on unmet needs of complementors within platforms, offering services such as third‐party software ...
Donato Cutolo, Andrew Hargadon, Martin Kenney   +2 more
wiley   +1 more source

Uninformative news, limited attention and institutional investors

Journal of Risk and Insurance, EarlyView.
Abstract Using the universe of transaction‐level data in the U.S. corporate bond market around uninformative downgrades, we find an abnormal increase in trading volume, abnormal bond returns, and a subsequent reversal. On the contrary, we do not find a reversal for abnormal bond returns associated with informative rating actions.
Maria Efthymiou, Pingyi Lou, Andreas Milidonis   +2 more
wiley   +1 more source

The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs

حسابداری و شفافیت مالی
Purpose: Audit committee arrangements played an important part in monitoring the financial reporting process, especially after financial scandals in large companies.
Younes Badavar Nahandi, Sevda Abdollahi
doaj  

Abnormal Audit Fees and Audit Quality: The Influence of Financial Expertise in the Audit Committee [PDF]

, 2021
CC BY-NC-ND 4.0The Sarbanes-Oxley Act of 2002 had a major influence on the relationship between auditors and clients, and gave audit committees the responsibility for approving and negotiating audit fees.
Sikalidis, Alexandros, Pennings, Emma, Grose, Chris, Georgakopoulos, Georgios   +3 more
core  

Pursuing patents for their own sake: How the investment discourse shapes patent quality and quantity

The Journal of World Intellectual Property, EarlyView.
Abstract Patent systems worldwide face criticisms over declining patent quality and increasing patent quantity. While most research focuses on strengthening examination rigour, this article turns attention to relatively underexplored patenting incentives.
Li Liu
wiley   +1 more source

Learning From 25 Years of Changes in Business Tax Policy

Public Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +1 more source

When Public Budgets Break Bad: Administrative Fines as Hidden Taxation Under Fiscal Pressure

Public Budgeting &Finance, EarlyView.
Abstract Do fiscally stressed governments turn administrative fines into hidden taxation? After the 2021 collapse of land‐transfer revenue removed local budgets' own‐source income, we compare Chinese cities with differing exposure to this common shock, using 20 million penalty records processed with a fine‐tuned language model.
Shenghua Lu, Hui Wang
wiley   +1 more source