Purpose: This paper aims to investigate whether and how air pollution affects auditor behavior and audit quality. Specifically, the authors draw from studies of behavioral economics and psychology to develop a new prediction that air pollution-induced negative mood causes pessimistic bias in...

Purpose: This paper aims to examine the relationship between the audit of outgoing leading officials' natural resource accountability and environmental governance, as well as the internal mechanism of audit of outgoing leading officials' natural resource accountability that plays a role in...

Purpose – The purpose of this paper is to test whether there is higher return rate of investment for poor farmers than for un-poor farmers and to discuss its implication for poverty reduction microcredit rate policy. Design/methodology/approach – By using the household-level data of six...