This paper investigates the impact of digital transformation on innovation within the agribusiness sector, both theoretically and empirically, through an examination of Chinese A-share agriculture-related listed companies spanning from 2011 to 2021. The findings suggest that digital...

We take China's anti-corruption campaign as an exogenous shock to test the auditor risk response under political uncertainty. Using multiple DID approach, we use 16207 hand-collected observations from 2207 firms from Central Commission for Discipline Inspection (CCDI) showing that audit fee...

Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present evidences on how competition affects the...