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How to achieve the high‐quality development of SRDI enterprises? Evidence from machine learning
G Qu, J Bai - Managerial and Decision Economics, 2024 - Wiley Online Library
Exploring how SRDI enterprises achieve high‐quality development constitutes a pivotal task
for small and medium‐sized enterprises (SMEs) and niche leaders. While prior research …
for small and medium‐sized enterprises (SMEs) and niche leaders. While prior research …
SOX's Impact on the Quality of Financial Reporting
JD Cox - Bus. LAw., 2023 - HeinOnline
The Sarbanes-Oxley Act of 2002 (SOX) was enacted with widespread bipartisan support,
rarely seen today, and did so while launching the most swee** reforms to the American …
rarely seen today, and did so while launching the most swee** reforms to the American …
Factors affecting team performance of external auditors in Iran: A Delphi–interpretive structural modelling approach
R Zamani, M Lari Dashtbayaz… - International Journal of …, 2024 - Wiley Online Library
This study employs the Delphi–interpretive structural modelling (ISM) approach to uncover
and model factors influencing team performance in external audit. In Delphi interviews, 73 …
and model factors influencing team performance in external audit. In Delphi interviews, 73 …
Mandatory disclosure of auditor contracting and financial reporting quality: Initial evidence
Regulation requires US public companies to disclose the pre‐approval status of their year‐
end auditors in their annual proxy statements. Although auditor–client relationships remain …
end auditors in their annual proxy statements. Although auditor–client relationships remain …
Auditing Overseas: How the United States Can Learn from Recent Financial Audit Reform in the United Kingdom
D Damitio - Nw. UL Rev., 2023 - HeinOnline
Financial auditing is one of the cornerstones of an effective capital market structure. When
performed correctly, an independent financial audit provides investors with the security they …
performed correctly, an independent financial audit provides investors with the security they …
Research on supply chain decisions for production waste recovery and reuse based on a recycler focus
X Liu, K Wang, H Lu - Sustainability, 2023 - mdpi.com
Production waste recovery has economic and environmental benefits but carbon quotas limit
it. To avoid future high-cost recovery technologies, we present an example of Starkelberg …
it. To avoid future high-cost recovery technologies, we present an example of Starkelberg …
Innovation Spillover Through Information Acquisition of SEC Filings
L Dai, GS Monroe, V Naiker, L Qin - Available at SSRN 5020404, 2024 - papers.ssrn.com
This study examines how pairwise directional information flows from firms searching SEC
filings of other firms influence the innovation activities of searching firms through cross …
filings of other firms influence the innovation activities of searching firms through cross …
Credit rating and board evaluation of family firms
YF Wang, YC Hsieh - International Journal of Business and Economic …, 2023 - econstor.eu
Purpose: The purpose of this paper is to shed the light on board evaluation for following
analyses that will explore whether and how does credit rating agencies react to board …
analyses that will explore whether and how does credit rating agencies react to board …
Audit fee discounts following auditor changes: Do they occur and impair audit quality?
Due to an audit fee disclosure issue in years when companies change auditors, Barua,
Lennox, and Raghunandan (2020)(hereafter, BLR) dispute prior findings that successor …
Lennox, and Raghunandan (2020)(hereafter, BLR) dispute prior findings that successor …