Purpose: This study aims to investigate the relationships among budget emphasis, budget planning models, and performance, to determine whether an emphasis on the budget has indirect effects on performance, in the presence of other budget planning characteristics as mediators....

Purpose – This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected that CSR plays a substitute role for governance mechanisms in reducing information asymmetry....

Purpose – The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to determine whether managers in firms with political connections are more likely to hire auditors of low...

Purpose: This paper aims to examine the association between gender composition of joint auditor pairs and the quality of reported financial information. More specifically, the authors attempt to assess whether and how these gender compositions affect the client firms’ earnings management...