With the growing interest and concerns about the concept of smart city, assessing the smart city gains increasing attention from government planners, policy makers and related researchers around the world. This paper aims to provide a critical review of metrics involving national frameworks,...

The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential...

Measuring the information environment of firms using analyst (price) forecast bias and forecast dispersion before listing, we empirically examine the interactive influence of the information environment and market-wide sentiment on the initial returns of initial public offerings (IPOs). We find...