We examine the association between audit quality and the use of collateral in a sample of Chinese firms from 2005 to 2011. Using the full sample, we document a negative relationship between audit quality and the use of collateral that is consistent with lenders’ interests. We also show that...

There are undoubtedly multiple factors that may contribute to the failure of arelationship, such as product quality or supplier reliability; however, when Westernbuyers source from China and attempt to build partnerships with Chinese suppliers, it ishighly likely that they and their Chinese...

Biopesticides are considered as effective measure to combat environmental consequences brought by chemical pesticides, however, due to the comparatively high price of biopesticides and unreasonable government subsidies, the trade-off between economy, society and environment represents a daunting...

Purpose The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical certification standard – and firm performance, building on agency and contingency theories....