This study investigates the effect a regime of mandatory audit firm rotation would have on audit quality in an Australian setting. Using two measures of audit quality, being the propensity to issue a going-concern report and the level of discretionary accruals, the study examines the switching...

Purpose – The purpose of this paper is to investigate the effect that a regime of mandatory audit firm rotation would have on audit quality. Design/methodology/approach – Using two measures of audit quality, being the propensity to issue a going-concern report and the level of discretionary...

The Bohai Economic Rim plays an important role in supporting China’s economic growth. For this research, we selected nine main ports in the region to study whether intra-port competition or corporatization would improve efficiency. Using a panel fixed effect model and stochastic frontier...

Children development is affected by home environment, such as mother-child communication, effective discipline methods, home safety and educational activity provided by parents. Among these, parenting practices are the most influential factors affecting children’s outcomes. In order to improve...