Results 171 to 180 of about 1,589 (254)

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

Impact of mandatory environmental information disclosure on the capital cost: Evidence from listed companies in China. [PDF]

Heliyon
Tian L, Shen Y, Du M.
europepmc   +1 more source

Iron Ore Pricing in China: Financialization Through a Marxist Lens

Abacus, EarlyView.
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley   +1 more source

The impact of tokenization on the trading process costs and carbon emission: Empirical study on the ODDO BHF Bond. [PDF]

Carbon Balance Manag
Belkhiria S, Abid E, Khiari W.
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

Unique Digital Images as Incentives in Clinical Trials: A Digital Shift Toward Meaningful Participation. [PDF]

J Med Internet Res
Tadeo X, Seres G, Wang P, Sapanel Y, Remus A, Eyal JL, Lee JK, Chesterman S, Savulescu J, Wong JE, Asplund CL, Stone RB, Tee BCK, Shokri R, Raczkowska M, Chong LM, Kwek SP, Blasiak A, Ho D.   +18 more
europepmc   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

Evaluating the financial case for investing in, or divesting from, tobacco investments. [PDF]

Tob Control
Evans T, Sayed A, Van Walbeek C.
europepmc   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source