Results 101 to 110 of about 318 (198)

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

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

Explainable judgment prediction and article-violation analysis using deep LexFaith hierarchical BERT model. [PDF]

Sci Rep
Zhang X, Liu S.
europepmc   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

The Legalome: Microbiology, Omics and Criminal Justice. [PDF]

Microb Biotechnol
Logan AC, Mishra P, Prescott SL.
europepmc   +1 more source

Is One Health a Viable Strategy in Animal Health Litigation: Evidence from Civil Lawsuits in China. [PDF]

Animals (Basel), 2021
Wu K, Yu Y, Chen C, Fu Z.
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

Intercept evidence from foreign language communications: Reliability and minimum standards in the interests of justice. [PDF]

Int J Evid Proof
Capus N, Gilbert D.
europepmc   +1 more source

Is Bauman's "liquid modernity" influencing the way we are doing science? [PDF]

J Gen Physiol, 2021
Mattiazzi A, Vila-Petroff M.
europepmc   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

Pricing ESG Risk—How National Sustainability Institutions and Firm CSR Shape Investor Responses

Accounting &Finance, EarlyView.
ABSTRACT We examine how investors respond to environmental, social and governance (ESG) incidents, and whether country‐level sustainability institutions and firm‐level corporate social responsibility (CSR) shape the magnitude of reaction. Using an event study of ESG incidents across 48 countries, we find that stronger national sustainability ...
Chloe C. Y. Ho, Liangbo Ma, Millicent Chang   +2 more
wiley   +1 more source