Results 201 to 210 of about 1,613 (284)

Audit firm tenure and audit quality: A cross-European study

Directive 2014/56/EU and Regulation (EU) No. 537/2014, which came into effect in June 2016, introduced the mandatory rotation of audit firms after a maximum period of 10 years with the same client.
Ravenda, Diego, Argilés Bosch, Josep M., García Blandón, Josep   +2 more
core  

The ESG performance influence mechanism analysis-based on empirical analysis. [PDF]

PLoS One
Ma L, Yuan X, Lu J, Li Y, Gao W, Yan H, Zhang X.   +6 more
europepmc   +1 more source

An Investigation of the Relationship Between Central Bank Unconventional Monetary Policy and Bitcoin Activity

International Journal of Finance &Economics, EarlyView.
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley   +1 more source

Does employee stock ownership plan have monitoring and incentive effects? --An analysis based on the perspective of corporate risk taking. [PDF]

Heliyon
Zhou Q, Han H, Han J.
europepmc   +1 more source

Technological Evolution in Fintech: A Decadal Scientometric and Systematic Review of Developments and Criticisms

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study aims to classify pivotal fintech innovations and explore the prospects and pitfalls associated with emerging fintech services extensively discussed in the literature. We conducted a multistage systematic review of research published on fintech over the past decade from a technological perspective. Using the Preferred Reporting Items
Muhammad Imran Qureshi, Nohman Khan
wiley   +1 more source

Do the unusual resignations of independent directors affect auditors' professional judgment? [PDF]

PLoS One
Zhang L, Li Z.
europepmc   +1 more source

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, Liang Guo, Jun (Maggie) Hao, Yu (Steve) Liu   +3 more
wiley   +1 more source

International accounting network memberships and audit fees: Evidence from China. [PDF]

PLoS One
Xiong X, Zheng R, Liu Y, Huang X.
europepmc   +1 more source

Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan, Audrey Wen‐Hsin Hsu, Sayan Sarkar, Tsung‐Hsuan Joey Yang   +3 more
wiley   +1 more source

Malaysia's primary healthcare public‒private partnership venture: the Medical Equipment Enhancement Tenure (MEET) initiative. [PDF]

BMC Health Serv Res
Zamaludin MZ, Sukumaran SD, Mohammad SN, Hasan MSM, Khamis N, Keat CH.   +5 more
europepmc   +1 more source