Accounting &Finance, EarlyView.ABSTRACT This paper examines the effect of audit fee regulation on audit fees and audit outcomes. Leveraging the staggered introduction of audit fee restrictions in different Chinese provinces, we find that audit fee regulation is effective in curbing lowballing behaviours and improving audit quality.
Zhili Tian, Yiye Liu, Yixuan Zhang
wiley +1 more source
Nutritional risk status and related influencing factors in patients with tuberculosis complicated with type 2 diabetes mellitus. [PDF]
Front NutrCao J, Xie H, Yu Z, Zhao S.
europepmc +1 more source
Real Effects of Temporary Employees: Evidence From Cost Behaviour
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between the use of temporary employees and corporate cost behaviour, along with its managerial implications. Utilising a uniquely comprehensive data set on temporary employees from Korea, we find that firms with a higher proportion of temporary employees exhibit greater cost flexibility in response to sales
Sangil Kim, Ho‐Young Lee
wiley +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 +3 more
wiley +1 more source
Construction and verification of a risk prediction model for diabetic retinopathy patients complicated with deep capillary plexus diabetic macular ischaemia. [PDF]
Front Endocrinol (Lausanne)Li B +6 more
europepmc +1 more source
From Human Hands to Machine Minds: Financing AI‐Driven Entrepreneurship in Reward‐Based Crowdfunding
Accounting &Finance, EarlyView.ABSTRACT This study examines the effect of artificial intelligence (AI) adoption on financing performance in reward‐based crowdfunding. Using Kickstarter data from US projects, we find that AI projects have lower pledged amounts, receive fewer donations and attract fewer backers.
Zirui Song, Yihui Lan, Yuan George Shan
wiley +1 more source
Clinical and biochemical predictors of postoperative thyroid hormone replacement requirement in long-term follow-up after thyroid lobectomy. [PDF]
Medicine (Baltimore)Aytekin A +5 more
europepmc +1 more source
Does the total consumption model apply to cannabis use?
Addiction, EarlyView.Abstract Aims To test whether the total consumption model and its extension, the theory of collectivity, apply to adolescent cannabis use. We estimated: (1) whether the distribution of cannabis use frequency was stable over time; (2) whether changes in average cannabis use were mirrored across consumption quantiles; and (3) whether higher average use ...
Thor Norström, Håkan Leifman
wiley +1 more source
Effect of electroacupuncture on metabolic level and quality of life in patients with obese polycystic ovary syndrome: a randomized controlled trial. [PDF]
Front Endocrinol (Lausanne)Wang Y +6 more
europepmc +1 more source