Purpose: Internal audit executives instruct the internal audit department to supervise corporate business management activities, evaluate internal controls and risks and provide recommendations for operating. Therefore, this paper aims to confirm whether and how the supervisory ability of the...

Using official information published by Central Commission for Discipline Inspection (CCDI) of the CPC, we construct a database of officials who have been found guilty of corruption in China in the period 2012-21 with their personal characteristics and the amount of embezzled funds. We use it to...

This paper provides the first in-depth investigation into the evolution of the wealth gap between CCP and non-CCP households in urban China from 1995 to 2017. We apply unconditional quantile regression (UQR) to analyze the variations in the premiums of party membership across the wealth...

Purpose – The purpose of this paper is to investigate the short‐run return and volatility spill‐overs across three major international copper futures markets: London Metal Exchange (LME), New York Mercantile Exchange (NYMEX), and Shanghai Futures Exchange (SHFE)....

Purpose The purpose of this study is twofold: first is to examine the nonlinear relationship between tourism development and housing prices, and secondly, the role of economic growth in facilitating the materialization of tourism development and housing prices nexus in G7 countries....

Purpose – To help investors find an investment policy with strong competitiveness, the purpose of this paper is to construct a multi-period investment decision model with practicality and superior performance. Design/methodology/approach – The paper uses a suitable multi-period risk measure...

Purpose – This article aims to discuss the binary matrix of spatial association which is suggested by Moran, and proposes a new method of the definition of the w matrix to obtain a new space‐time correlation coefficient considering the correlation of both time and space....

In this article, the authors design two metric sets considering Richness and Correctness based on a quasi-formal conceptual representation. They also design a novel metric set on overlapped instances of different KBs to make the metric results comparable. Finally, they use random sampling...