Results 141 to 150 of about 121,856 (276)

Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China

open access: yesAccounting &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

The nation‐state, non‐Western empires, and the politics of cultural difference

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract While empires have been central to political theory, they almost always refer to Western forms of imperialism and colonialism to which non‐Western societies are subject. But precolonial empires have ruled much of the world for much of known history. Building on recent International Relations (IR) scholarship, this article reconstructs an ideal
Loubna El Amine
wiley   +1 more source

China's Belt and Road Initiative in Pakistan: Bureaucratic Coordination and Chinese State‐led Development Abroad

open access: yesDevelopment and Change, EarlyView.
ABSTRACT This article examines China's bureaucratic approach to international development cooperation under the Belt and Road Initiative, focusing on bureaucratically structured policy coordination as a core mechanism. It highlights the central role of the National Development and Reform Commission (NDRC) — China's top economic planning agency — in ...
Hong Zhang
wiley   +1 more source

The Spillover Effect of Media Ownership on Mainstream Media Discourse

open access: yesFinancial Management, EarlyView.
ABSTRACT This article investigates the spillover effect of a firm's media ownership on reporting by unaffiliated mainstream media outlets, using a sample of Chinese publicly listed firms. We find that firms with ownership stakes in media companies receive more coverage and more positive tones from unaffiliated mainstream media outlets than other firms ...
Xin Yu, Shijun Guo, Robert Faff
wiley   +1 more source

Self‐Consumption Translation: Exploring Interlingual Translation Within Multilingual (mainland) China

open access: yesInternational Journal of Applied Linguistics, EarlyView.
ABSTRACT Interlingual translation, as defined by Roman Jakobson, refers to the transfer of meaning between languages. However, this concept has often been conflated with linguistic shifts between distinct cultures and nation‐states. To challenge this misconception, I propose the concept of self‐consumption translation (SCT), a subfield of interlingual ...
Bilin (Belen) Liu
wiley   +1 more source

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