This paper investigates the asymmetric effects of climate policy uncertainty (CPU) and the global price of energy index (GPEI) on Bitcoin prices. It applies the nonlinear ARDL method and the Granger causality test to examine how changes in climate policy uncertainty and energy prices influence...

This study investigates the environmental implications of cryptocurrency energy consumption on climate change. Using a spectrum of approaches, including Granger causality across quantiles, cross-quantilograms, and dynamic connectedness, we provide novel evidence on the nexus between Bitcoin...

As the impacts of the COVID-19 pandemic play out globally, the banking industry has been affected in both positive and negative ways, with the crisis creating both opportunities and threats for the collaborations between FinTech and banks. The aim of this study is to investigate the impact of...

We study the impact of geopolitical uncertainty on banking risk. Using a large sample of 21,618 unique banks over a period from 2010 to 2021, our results reveal that geopolitical risk (GPR) significantly increases (erodes) banking risk (stability). This finding remains robust using alternative...

Small and medium-sized enterprises (SMEs) play an increasingly important role in global economic development, and they have encountered many unique problems (such as resources and strategic choice). Strategic management accounting (SMA) techniques can help SMEs allocate limited resources...

Accounting is always accompanied with auditing. In 1950s, management auditing emerged with the rise of management accounting. From current view, the fundamental motivation of auditing and accounting development is accountability, and both of their ultimate goal is adding value. Therefore, the...

Trust in authority and perception of fairness are crucial in influencing cooperative behavior，promotion of which has been a core issue in government audit. The article defines trust in authority and perception of fairness in the context of government audit, analyzes their impact on cooperative...